SANIPLUS: 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.
SANIPLUS
Largest movements
- Receivables within one year +€359
up €359 (+62.0%), from €579 to €938
of which Trade receivables: +€331
- Profit (loss) carried forward +€3,431
up €3,431 (+12.3%), from -€27,785 to -€24,354
- Other debts -€3,195
down €3,195 (-11.9%), from €26,900 to €23,705
- Trade debts +€135
up €135 (+7.1%), from €1,910 to €2,045
- Gross operating margin +€1,078
up €1,078 (+45.8%), from €2,353 to €3,431
- Financial charges -€125
no longer reported in 2025 (was €125)
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 | €12,614 | €12,985 | +€371 | +2.9% |
| Current assets | 29/58 | €12,614 | €12,985 | +€371 | +2.9% |
| Amounts receivable within one year | 40/41 | €579 | €938 | +€359 | +62.0% |
| Trade receivables | 40 | - | €331 | +€331 | |
| Other amounts receivable | 41 | €579 | €607 | +€28 | +4.8% |
| Cash at bank and in hand | 54/58 | €12,035 | €12,047 | +€12 | +0.1% |
| Total equity and liabilities | 10/49 | €12,614 | €12,985 | +€371 | +2.9% |
| Equity | 10/15 | -€16,196 | -€12,765 | +€3,431 | +21.2% |
| Contributions | 10/11 | €10,659 | €10,659 | = | 0.0% |
| Capital | 10 | €10,659 | €10,659 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €7,933 | €7,933 | = | 0.0% |
| Reserves | 13 | €930 | €930 | = | 0.0% |
| Non-distributable reserves | 130/1 | €930 | €930 | = | 0.0% |
| Legal reserve | 130 | €930 | €930 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,785 | -€24,354 | +€3,431 | +12.3% |
| Amounts payable | 17/49 | €28,810 | €25,750 | -€3,060 | -10.6% |
| Amounts payable within one year | 42/48 | €28,810 | €25,750 | -€3,060 | -10.6% |
| Trade debts | 44 | €1,910 | €2,045 | +€135 | +7.1% |
| Suppliers | 440/4 | €1,910 | €2,045 | +€135 | +7.1% |
| Other amounts payable | 47/48 | €26,900 | €23,705 | -€3,195 | -11.9% |
| Gross operating margin | 9900 | €2,353 | €3,431 | +€1,078 | +45.8% |
| Operating profit (loss) | 9901 | €2,353 | €3,431 | +€1,078 | +45.8% |
| Financial charges | 65/66B | €125 | - | -€125 | |
| Recurring financial charges | 65 | €125 | - | -€125 | |
| Profit (loss) for the period before taxes | 9903 | €2,228 | €3,431 | +€1,203 | +54.0% |
| Profit (loss) for the period | 9904 | €2,228 | €3,431 | +€1,203 | +54.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,228 | €3,431 | +€1,203 | +54.0% |
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 11 October 2026 via checked.be.