SANIMIK: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
SANIMIK
Largest movements
- Tangible fixed assets -€6,850
down €6,850 (-25.5%), from €26,821 to €19,971
of which Furniture and vehicles: -€6,454
- Cash -€5,001
down €5,001 (-1.7%), from €302,213 to €297,212
mainly Contributions, distributions and other (-€23,476) and Other debts (-€7,930)
- Other debts -€7,930
down €7,930 (-23.2%), from €34,121 to €26,191
- Trade debts -€4,994
down €4,994 (-40.0%), from €12,500 to €7,506
- Gross operating margin -€40,936
down €40,936 (-51.5%), from €79,547 to €38,611
- Taxes -€8,215
down €8,215 (-47.3%), from €17,350 to €9,135
- Depreciation -€3,941
down €3,941 (-36.5%), from €10,792 to €6,850
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €395,572 | €382,671 | -€12,901 | -3.3% |
| Fixed assets | 21/28 | €26,821 | €19,971 | -€6,850 | -25.5% |
| Tangible fixed assets | 22/27 | €26,821 | €19,971 | -€6,850 | -25.5% |
| Plant, machinery and equipment | 23 | €1,286 | €890 | -€397 | -30.8% |
| Furniture and vehicles | 24 | €25,535 | €19,081 | -€6,454 | -25.3% |
| Current assets | 29/58 | €368,751 | €362,700 | -€6,050 | -1.6% |
| Stocks and contracts in progress | 3 | €37,152 | €34,310 | -€2,842 | -7.7% |
| Stocks | 30/36 | €37,152 | €34,310 | -€2,842 | -7.7% |
| Amounts receivable within one year | 40/41 | €25,906 | €28,116 | +€2,210 | +8.5% |
| Trade receivables | 40 | €16,021 | €10,531 | -€5,490 | -34.3% |
| Other amounts receivable | 41 | €9,885 | €17,585 | +€7,699 | +77.9% |
| Cash at bank and in hand | 54/58 | €302,213 | €297,212 | -€5,001 | -1.7% |
| Deferred charges and accrued income | 490/1 | €3,479 | €3,062 | -€417 | -12.0% |
| Total equity and liabilities | 10/49 | €395,572 | €382,671 | -€12,901 | -3.3% |
| Equity | 10/15 | €341,568 | €341,800 | +€232 | +0.1% |
| Reserves | 13 | €309,012 | €309,244 | +€232 | +0.1% |
| Non-distributable reserves | 130/1 | €5,578 | €5,578 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,578 | €5,578 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,950 | €8,950 | = | 0.0% |
| Distributable reserves | 133 | €294,484 | €294,716 | +€232 | +0.1% |
| Profit (loss) carried forward | 14 | €32,556 | €32,556 | = | 0.0% |
| Amounts payable | 17/49 | €54,003 | €40,871 | -€13,133 | -24.3% |
| Amounts payable within one year | 42/48 | €54,003 | €40,871 | -€13,133 | -24.3% |
| Trade debts | 44 | €12,500 | €7,506 | -€4,994 | -40.0% |
| Suppliers | 440/4 | €12,500 | €7,506 | -€4,994 | -40.0% |
| Taxes, remuneration and social security | 45 | €7,382 | €7,174 | -€209 | -2.8% |
| Taxes | 450/3 | €7,382 | €7,174 | -€209 | -2.8% |
| Other amounts payable | 47/48 | €34,121 | €26,191 | -€7,930 | -23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,792 | €6,850 | -€3,941 | -36.5% |
| Other operating charges | 640/8 | €462 | €331 | -€131 | -28.3% |
| Gross operating margin | 9900 | €79,547 | €38,611 | -€40,936 | -51.5% |
| Operating profit (loss) | 9901 | €68,293 | €31,429 | -€36,864 | -54.0% |
| Financial income | 75/76B | €1,404 | €1,646 | +€242 | +17.2% |
| Recurring financial income | 75 | €1,404 | €1,646 | +€242 | +17.2% |
| Financial charges | 65/66B | €347 | €232 | -€115 | -33.2% |
| Recurring financial charges | 65 | €347 | €232 | -€115 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | €69,350 | €32,843 | -€36,507 | -52.6% |
| Income taxes | 67/77 | €17,350 | €9,135 | -€8,215 | -47.3% |
| Profit (loss) for the period | 9904 | €52,000 | €23,708 | -€28,292 | -54.4% |
| Profit (loss) for the period to be appropriated | 9905 | €52,000 | €23,708 | -€28,292 | -54.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.