SANIREV: 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.
SANIREV
Largest movements
- Receivables within one year +€31,675
up €31,675 (+11.6%), from €273,354 to €305,029
of which Trade receivables: +€26,119
- Tangible fixed assets +€19,843
up €19,843 (+124.3%), from €15,965 to €35,808
of which Furniture and vehicles: +€19,843
- Cash +€14,635
up €14,635 (+28.3%), from €51,767 to €66,401
mainly Net result for the year (+€55,241) and Current portion of long-term debt (+€21,305)
- Profit (loss) carried forward +€55,241
up €55,241 (+55.3%), from €99,971 to €155,212
- Current portion of long-term debt +€21,305
up €21,305 (+419.0%), from €5,084 to €26,389
- Trade debts -€8,977
down €8,977 (-83.5%), from €10,750 to €1,773
- Gross operating margin +€27,156
up €27,156 (+49.3%), from €55,069 to €82,225
- Taxes +€4,769
up €4,769 (+40.5%), from €11,762 to €16,531
- Other operating charges +€2,033
up €2,033 (+100.1%), from €2,031 to €4,064
- Depreciation -€1,420
down €1,420 (-23.9%), from €5,943 to €4,523
- Financial income -€943
down €943 (-62.0%), from €1,521 to €579
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 | €341,135 | €407,288 | +€66,153 | +19.4% |
| Fixed assets | 21/28 | €16,015 | €35,858 | +€19,843 | +123.9% |
| Tangible fixed assets | 22/27 | €15,965 | €35,808 | +€19,843 | +124.3% |
| Plant, machinery and equipment | 23 | €117 | €117 | = | 0.0% |
| Furniture and vehicles | 24 | €15,848 | €35,691 | +€19,843 | +125.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €325,120 | €371,430 | +€46,310 | +14.2% |
| Amounts receivable within one year | 40/41 | €273,354 | €305,029 | +€31,675 | +11.6% |
| Trade receivables | 40 | €47,374 | €73,493 | +€26,119 | +55.1% |
| Other amounts receivable | 41 | €225,980 | €231,535 | +€5,556 | +2.5% |
| Cash at bank and in hand | 54/58 | €51,767 | €66,401 | +€14,635 | +28.3% |
| Total equity and liabilities | 10/49 | €341,135 | €407,288 | +€66,153 | +19.4% |
| Equity | 10/15 | €261,871 | €317,112 | +€55,241 | +21.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €141,900 | €141,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,900 | €11,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,900 | €11,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,971 | €155,212 | +€55,241 | +55.3% |
| Provisions and deferred taxes | 16 | €50,033 | €50,033 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €50,033 | €50,033 | = | 0.0% |
| Major repairs and maintenance | 162 | €50,033 | €50,033 | = | 0.0% |
| Amounts payable | 17/49 | €29,231 | €40,143 | +€10,912 | +37.3% |
| Amounts payable after more than one year | 17 | €3,010 | - | -€3,010 | |
| Financial debts | 170/4 | €3,010 | - | -€3,010 | |
| Amounts payable within one year | 42/48 | €26,221 | €40,143 | +€13,922 | +53.1% |
| Current portion of amounts payable after more than one year | 42 | €5,084 | €26,389 | +€21,305 | +419.0% |
| Trade debts | 44 | €10,750 | €1,773 | -€8,977 | -83.5% |
| Suppliers | 440/4 | €10,750 | €1,773 | -€8,977 | -83.5% |
| Advances received on contracts in progress | 46 | €58 | €1,253 | +€1,195 | +2049.5% |
| Taxes, remuneration and social security | 45 | €10,329 | €10,728 | +€399 | +3.9% |
| Taxes | 450/3 | €10,329 | €10,728 | +€399 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,943 | €4,523 | -€1,420 | -23.9% |
| Other operating charges | 640/8 | €2,031 | €4,064 | +€2,033 | +100.1% |
| Non-recurring operating charges | 66A | - | €1,863 | +€1,863 | |
| Gross operating margin | 9900 | €55,069 | €82,225 | +€27,156 | +49.3% |
| Operating profit (loss) | 9901 | €47,095 | €71,776 | +€24,681 | +52.4% |
| Financial income | 75/76B | €1,521 | €579 | -€943 | -62.0% |
| Recurring financial income | 75 | €1,521 | €579 | -€943 | -62.0% |
| Financial charges | 65/66B | €361 | €582 | +€221 | +61.3% |
| Recurring financial charges | 65 | €361 | €582 | +€221 | +61.3% |
| Profit (loss) for the period before taxes | 9903 | €48,255 | €71,772 | +€23,517 | +48.7% |
| Income taxes | 67/77 | €11,762 | €16,531 | +€4,769 | +40.5% |
| Profit (loss) for the period | 9904 | €36,493 | €55,241 | +€18,748 | +51.4% |
| Profit (loss) for the period to be appropriated | 9905 | €36,493 | €55,241 | +€18,748 | +51.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.