SANIOM: 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.
SANIOM
Largest movements
- Cash +€24,372
up €24,372 (+240.4%), from €10,137 to €34,509
mainly Other debts (+€6,878) and Depreciation (+€5,422)
- Tangible fixed assets -€7,616
down €7,616 (-10.4%), from €73,276 to €65,661
of which Furniture and vehicles: -€4,380
- Receivables within one year -€2,327
down €2,327 (-8.9%), from €26,270 to €23,943
of which Other amounts receivable: -€5,211
- Other debts +€6,878
up €6,878, from €0 to €6,878
- Reserves +€5,382
up €5,382 (+6.1%), from €87,990 to €93,372
- Tax, wage and social debts +€4,284
up €4,284 (+107.0%), from €4,005 to €8,289
of which Taxes: +€5,284
- Trade debts -€3,167
down €3,167 (-17.9%), from €17,692 to €14,526
- Gross operating margin +€7,527
up €7,527 (+75.7%), from €9,944 to €17,471
- Taxes +€1,945
up €1,945 (+125.6%), from €1,549 to €3,493
- Depreciation +€501
up €501 (+10.2%), from €4,921 to €5,422
- Other operating charges +€258
up €258 (+11.5%), from €2,233 to €2,490
- Financial charges -€222
down €222 (-24.2%), from €917 to €695
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 | €124,008 | €137,385 | +€13,377 | +10.8% |
| Fixed assets | 21/28 | €73,276 | €65,661 | -€7,616 | -10.4% |
| Tangible fixed assets | 22/27 | €73,276 | €65,661 | -€7,616 | -10.4% |
| Land and buildings | 22 | €57,895 | €56,987 | -€908 | -1.6% |
| Plant, machinery and equipment | 23 | €6,463 | €4,136 | -€2,327 | -36.0% |
| Furniture and vehicles | 24 | €8,918 | €4,538 | -€4,380 | -49.1% |
| Current assets | 29/58 | €50,732 | €71,725 | +€20,993 | +41.4% |
| Stocks and contracts in progress | 3 | €5,500 | €6,150 | +€650 | +11.8% |
| Stocks | 30/36 | €3,000 | €4,350 | +€1,350 | +45.0% |
| Contracts in progress | 37 | €2,500 | €1,800 | -€700 | -28.0% |
| Amounts receivable within one year | 40/41 | €26,270 | €23,943 | -€2,327 | -8.9% |
| Trade receivables | 40 | €20,726 | €23,610 | +€2,884 | +13.9% |
| Other amounts receivable | 41 | €5,543 | €332 | -€5,211 | -94.0% |
| Current investments | 50/53 | €546 | €50 | -€495 | -90.8% |
| Cash at bank and in hand | 54/58 | €10,137 | €34,509 | +€24,372 | +240.4% |
| Deferred charges and accrued income | 490/1 | €8,280 | €7,073 | -€1,207 | -14.6% |
| Total equity and liabilities | 10/49 | €124,008 | €137,385 | +€13,377 | +10.8% |
| Equity | 10/15 | €102,310 | €107,693 | +€5,382 | +5.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €87,990 | €93,372 | +€5,382 | +6.1% |
| Distributable reserves | 133 | €87,990 | €93,372 | +€5,382 | +6.1% |
| Profit (loss) carried forward | 14 | €8,121 | €8,121 | = | 0.0% |
| Amounts payable | 17/49 | €21,698 | €29,693 | +€7,995 | +36.8% |
| Amounts payable within one year | 42/48 | €21,698 | €29,693 | +€7,995 | +36.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €17,692 | €14,526 | -€3,167 | -17.9% |
| Suppliers | 440/4 | €17,692 | €14,526 | -€3,167 | -17.9% |
| Taxes, remuneration and social security | 45 | €4,005 | €8,289 | +€4,284 | +107.0% |
| Taxes | 450/3 | €1,505 | €6,789 | +€5,284 | +351.0% |
| Remuneration and social security | 454/9 | €2,500 | €1,500 | -€1,000 | -40.0% |
| Other amounts payable | 47/48 | €0 | €6,878 | +€6,878 | |
| Non-recurring operating income | 76A | - | €12,000 | +€12,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,921 | €5,422 | +€501 | +10.2% |
| Other operating charges | 640/8 | €2,233 | €2,490 | +€258 | +11.5% |
| Gross operating margin | 9900 | €9,944 | €17,471 | +€7,527 | +75.7% |
| Operating profit (loss) | 9901 | €2,791 | €9,559 | +€6,768 | +242.5% |
| Financial income | 75/76B | €9 | €11 | +€2 | +18.4% |
| Recurring financial income | 75 | €9 | €11 | +€2 | +18.4% |
| Financial charges | 65/66B | €917 | €695 | -€222 | -24.2% |
| Recurring financial charges | 65 | €917 | €695 | -€222 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €1,883 | €8,875 | +€6,992 | +371.4% |
| Income taxes | 67/77 | €1,549 | €3,493 | +€1,945 | +125.6% |
| Profit (loss) for the period | 9904 | €334 | €5,382 | +€5,048 | +1510.2% |
| Profit (loss) for the period to be appropriated | 9905 | €334 | €5,382 | +€5,048 | +1510.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.