SANIPI SPRL: what changed
Two financial 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.
SANIPI SPRL
Largest movements
- Receivables within one year +€94
up €94 (+4.9%), from €1,933 to €2,027
of which Other amounts receivable: +€94
- Other debts +€8,206
up €8,206 (+66.4%), from €12,363 to €20,569
- Short-term financial debts -€4,790
no longer reported in 2025 (was €4,790)
- Profit (loss) carried forward -€3,322
down €3,322 (-7.4%), from -€45,162 to -€48,484
- Other operating charges -€8,255
no longer reported in 2025 (was €8,255)
- Gross operating margin -€5,103
down €5,103, from €3,241 to -€1,861
- Financial charges +€606
up €606 (+88.2%), from €687 to €1,293
- Taxes +€168
new in 2025: €168
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.
Derived cash bridge
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 | €2,048 | €2,142 | +€94 | +4.6% |
| Fixed assets | 21/28 | €115 | €115 | = | 0.0% |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €1,933 | €2,027 | +€94 | +4.9% |
| Amounts receivable within one year | 40/41 | €1,933 | €2,027 | +€94 | +4.9% |
| Trade receivables | 40 | €1,924 | €1,924 | = | 0.0% |
| Other amounts receivable | 41 | €9 | €103 | +€94 | +1,073% |
| Cash at bank and in hand | 54/58 | - | €0 | +€0 | |
| Total equity and liabilities | 10/49 | €2,048 | €2,142 | +€94 | +4.6% |
| Equity | 10/15 | -€16,808 | -€20,130 | -€3,322 | -19.8% |
| Contributions | 10/11 | €26,690 | €26,690 | = | 0.0% |
| Reserves | 13 | €1,664 | €1,664 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,664 | €1,664 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,664 | €1,664 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,162 | -€48,484 | -€3,322 | -7.4% |
| Amounts payable | 17/49 | €18,856 | €22,272 | +€3,416 | +18.1% |
| Amounts payable within one year | 42/48 | €18,856 | €22,272 | +€3,416 | +18.1% |
| Financial debts | 43 | €4,790 | - | -€4,790 | |
| Credit institutions | 430/8 | €4,790 | - | -€4,790 | |
| Taxes, remuneration and social security | 45 | €1,703 | €1,703 | = | 0.0% |
| Taxes | 450/3 | €1,703 | €1,703 | = | 0.0% |
| Other amounts payable | 47/48 | €12,363 | €20,569 | +€8,206 | +66.4% |
| Other operating charges | 640/8 | €8,255 | - | -€8,255 | |
| Gross operating margin | 9900 | €3,241 | -€1,861 | -€5,103 | |
| Operating profit (loss) | 9901 | -€5,014 | -€1,861 | +€3,152 | +62.9% |
| Financial charges | 65/66B | €687 | €1,293 | +€606 | +88.2% |
| Recurring financial charges | 65 | €687 | €1,293 | +€606 | +88.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,701 | -€3,155 | +€2,546 | +44.7% |
| Income taxes | 67/77 | - | €168 | +€168 | |
| Profit (loss) for the period | 9904 | -€5,701 | -€3,322 | +€2,378 | +41.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,701 | -€3,322 | +€2,378 | +41.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.