SANIPLUM: 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.
SANIPLUM
Largest movements
- Tangible fixed assets -€49,388
down €49,388 (-20.3%), from €243,548 to €194,160
of which Furniture and vehicles: -€28,005
- Cash +€13,011
up €13,011 (+120%), from €10,860 to €23,871
mainly Investment in fixed assets (net) (+€38,425) and Depreciation (+€10,963)
- Receivables within one year -€8,448
down €8,448 (-81.7%), from €10,335 to €1,887
of which Trade receivables: -€8,712
- Profit (loss) carried forward -€46,314
down €46,314 (-141%), from -€32,751 to -€79,065
- Other operating charges +€26,116
up €26,116 (+2,855%), from €915 to €27,030
- Depreciation -€18,402
down €18,402 (-62.7%), from €29,365 to €10,963
- Gross operating margin -€5,402
down €5,402 (-195%), from -€2,771 to -€8,173
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €264,779 | €219,957 | -€44,823 | -16.9% |
| Fixed assets | 21/28 | €243,548 | €194,160 | -€49,388 | -20.3% |
| Tangible fixed assets | 22/27 | €243,548 | €194,160 | -€49,388 | -20.3% |
| Plant, machinery and equipment | 23 | €10,420 | €0 | -€10,420 | -100% |
| Furniture and vehicles | 24 | €28,005 | €0 | -€28,005 | -100% |
| Assets under construction and advance payments | 27 | €205,123 | €194,160 | -€10,963 | -5.3% |
| Current assets | 29/58 | €21,232 | €25,797 | +€4,565 | +21.5% |
| Amounts receivable within one year | 40/41 | €10,335 | €1,887 | -€8,448 | -81.7% |
| Trade receivables | 40 | €8,712 | €0 | -€8,712 | -100% |
| Other amounts receivable | 41 | €1,623 | €1,887 | +€264 | +16.3% |
| Cash at bank and in hand | 54/58 | €10,860 | €23,871 | +€13,011 | +120% |
| Deferred charges and accrued income | 490/1 | €37 | €39 | +€2 | +5.0% |
| Total equity and liabilities | 10/49 | €264,779 | €219,957 | -€44,823 | -16.9% |
| Equity | 10/15 | €263,364 | €217,049 | -€46,314 | -17.6% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €256,114 | €256,114 | = | 0.0% |
| Distributable reserves | 133 | €256,114 | €256,114 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,751 | -€79,065 | -€46,314 | -141% |
| Amounts payable | 17/49 | €1,416 | €2,907 | +€1,491 | +105% |
| Amounts payable within one year | 42/48 | €1,416 | €2,907 | +€1,491 | +105% |
| Trade debts | 44 | - | €1,096 | +€1,096 | |
| Suppliers | 440/4 | - | €1,096 | +€1,096 | |
| Taxes, remuneration and social security | 45 | €1,416 | €1,811 | +€395 | +27.9% |
| Taxes | 450/3 | €1,416 | €1,811 | +€395 | +27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,365 | €10,963 | -€18,402 | -62.7% |
| Other operating charges | 640/8 | €915 | €27,030 | +€26,116 | +2,855% |
| Gross operating margin | 9900 | -€2,771 | -€8,173 | -€5,402 | -195% |
| Operating profit (loss) | 9901 | -€33,050 | -€46,166 | -€13,116 | -39.7% |
| Financial charges | 65/66B | €66 | €72 | +€6 | +9.1% |
| Recurring financial charges | 65 | €66 | €72 | +€6 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | -€33,117 | -€46,239 | -€13,122 | -39.6% |
| Income taxes | 67/77 | €75 | €76 | +€1 | +0.8% |
| Profit (loss) for the period | 9904 | -€33,192 | -€46,314 | -€13,123 | -39.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,192 | -€46,314 | -€13,123 | -39.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.