SANIRENS: 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.
SANIRENS
Largest movements
- Cash -€30,396
down €30,396 (-82.5%), from €36,861 to €6,465
mainly Trade debts (-€28,778) and Stocks and contracts (-€25,380)
- Stocks and contracts +€25,380
up €25,380 (+133%), from €19,025 to €44,406
- Receivables within one year +€19,947
up €19,947 (+20.5%), from €97,113 to €117,060
of which Trade receivables: +€13,225
- Deferred charges and accrued income +€2,008
up €2,008 (+291%), from €689 to €2,697
- Reserves +€33,000
up €33,000 (+118%), from €28,000 to €61,000
- Trade debts -€28,778
down €28,778 (-33.5%), from €85,899 to €57,121
- Tax, wage and social debts +€11,722
up €11,722 (+55.3%), from €21,189 to €32,911
of which Taxes: +€12,981
- Other debts -€11,296
no longer reported in 2024 (was €11,296)
- Debts after one year +€5,803
new in 2024: €5,803
- Gross operating margin -€70,498
down €70,498 (-51.9%), from €135,753 to €65,255
- Staff costs -€57,107
down €57,107 (-87.3%), from €65,385 to €8,278
- Taxes -€9,543
down €9,543 (-52.6%), from €18,138 to €8,595
- Financial charges +€4,480
up €4,480 (+135%), from €3,311 to €7,791
- Other operating charges +€2,975
up €2,975 (+175%), from €1,697 to €4,672
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €168,299 | €183,447 | +€15,148 | +9.0% |
| Fixed assets | 21/28 | €14,611 | €12,821 | -€1,790 | -12.3% |
| Tangible fixed assets | 22/27 | €12,286 | €10,496 | -€1,790 | -14.6% |
| Land and buildings | 22 | €2,895 | €2,596 | -€299 | -10.3% |
| Plant, machinery and equipment | 23 | €157 | €1,409 | +€1,252 | +798% |
| Furniture and vehicles | 24 | €9,234 | €6,491 | -€2,743 | -29.7% |
| Financial fixed assets | 28 | €2,325 | €2,325 | = | 0.0% |
| Current assets | 29/58 | €153,689 | €170,627 | +€16,938 | +11.0% |
| Stocks and contracts in progress | 3 | €19,025 | €44,406 | +€25,380 | +133% |
| Stocks | 30/36 | €19,025 | €44,406 | +€25,380 | +133% |
| Amounts receivable within one year | 40/41 | €97,113 | €117,060 | +€19,947 | +20.5% |
| Trade receivables | 40 | €85,270 | €98,496 | +€13,225 | +15.5% |
| Other amounts receivable | 41 | €11,843 | €18,564 | +€6,721 | +56.8% |
| Cash at bank and in hand | 54/58 | €36,861 | €6,465 | -€30,396 | -82.5% |
| Deferred charges and accrued income | 490/1 | €689 | €2,697 | +€2,008 | +291% |
| Total equity and liabilities | 10/49 | €168,299 | €183,447 | +€15,148 | +9.0% |
| Equity | 10/15 | €49,916 | €82,652 | +€32,737 | +65.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €28,000 | €61,000 | +€33,000 | +118% |
| Distributable reserves | 133 | €28,000 | €61,000 | +€33,000 | +118% |
| Profit (loss) carried forward | 14 | €9,516 | €9,252 | -€263 | -2.8% |
| Amounts payable | 17/49 | €118,384 | €100,795 | -€17,589 | -14.9% |
| Amounts payable after more than one year | 17 | - | €5,803 | +€5,803 | |
| Financial debts | 170/4 | - | €5,803 | +€5,803 | |
| Amounts payable within one year | 42/48 | €118,384 | €94,992 | -€23,391 | -19.8% |
| Current portion of amounts payable after more than one year | 42 | - | €4,960 | +€4,960 | |
| Trade debts | 44 | €85,899 | €57,121 | -€28,778 | -33.5% |
| Suppliers | 440/4 | €85,899 | €57,121 | -€28,778 | -33.5% |
| Taxes, remuneration and social security | 45 | €21,189 | €32,911 | +€11,722 | +55.3% |
| Taxes | 450/3 | €19,930 | €32,911 | +€12,981 | +65.1% |
| Remuneration and social security | 454/9 | €1,259 | - | -€1,259 | |
| Other amounts payable | 47/48 | €11,296 | - | -€11,296 | |
| Remuneration, social security and pensions | 62 | €65,385 | €8,278 | -€57,107 | -87.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,979 | €3,193 | +€1,214 | +61.3% |
| Other operating charges | 640/8 | €1,697 | €4,672 | +€2,975 | +175% |
| Non-recurring operating charges | 66A | €5,633 | - | -€5,633 | |
| Gross operating margin | 9900 | €135,753 | €65,255 | -€70,498 | -51.9% |
| Operating profit (loss) | 9901 | €61,059 | €49,112 | -€11,948 | -19.6% |
| Financial income | 75/76B | €73 | €11 | -€62 | -85.4% |
| Recurring financial income | 75 | €73 | €11 | -€62 | -85.4% |
| Financial charges | 65/66B | €3,311 | €7,791 | +€4,480 | +135% |
| Recurring financial charges | 65 | €3,311 | €7,791 | +€4,480 | +135% |
| Profit (loss) for the period before taxes | 9903 | €57,822 | €41,331 | -€16,490 | -28.5% |
| Income taxes | 67/77 | €18,138 | €8,595 | -€9,543 | -52.6% |
| Profit (loss) for the period | 9904 | €39,684 | €32,737 | -€6,947 | -17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,684 | €32,737 | -€6,947 | -17.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.