SANIVAC: 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.
SANIVAC
Largest movements
- Tangible fixed assets -€5,344
down €5,344 (-100%), from €5,344 to €0
of which Furniture and vehicles: -€4,500
- Cash -€4,765
down €4,765 (-99.8%), from €4,775 to €10
mainly Tax, wage and social debts (-€3,967) and Net result for the year (-€3,702)
- Deferred charges and accrued income -€1,332
down €1,332 (-100%), from €1,332 to €0
- Receivables within one year +€170
up €170 (+23.0%), from €739 to €908
of which Trade receivables: +€119
- Tax, wage and social debts -€3,967
down €3,967 (-100.0%), from €3,969 to €2
of which Taxes: -€2,967
- Profit (loss) carried forward -€3,702
down €3,702 (-12.0%), from -€30,913 to -€34,614
- Other debts -€3,241
down €3,241 (-14.1%), from €22,969 to €19,728
- Trade debts -€362
down €362 (-100%), from €362 to €0
- Other operating charges -€6,599
down €6,599 (-94.2%), from €7,009 to €410
- Depreciation -€4,562
no longer reported in 2025 (was €4,562)
- Gross operating margin -€725
down €725 (-29.9%), from -€2,426 to -€3,151
- Financial charges -€62
down €62 (-30.5%), from €203 to €141
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 | €12,190 | €918 | -€11,272 | -92.5% |
| Fixed assets | 21/28 | €5,344 | €0 | -€5,344 | -100% |
| Tangible fixed assets | 22/27 | €5,344 | €0 | -€5,344 | -100% |
| Plant, machinery and equipment | 23 | €844 | €0 | -€844 | -100% |
| Furniture and vehicles | 24 | €4,500 | €0 | -€4,500 | -100% |
| Current assets | 29/58 | €6,846 | €918 | -€5,928 | -86.6% |
| Amounts receivable within one year | 40/41 | €739 | €908 | +€170 | +23.0% |
| Trade receivables | 40 | €726 | €845 | +€119 | +16.4% |
| Other amounts receivable | 41 | €13 | €63 | +€51 | +394% |
| Cash at bank and in hand | 54/58 | €4,775 | €10 | -€4,765 | -99.8% |
| Deferred charges and accrued income | 490/1 | €1,332 | €0 | -€1,332 | -100% |
| Total equity and liabilities | 10/49 | €12,190 | €918 | -€11,272 | -92.5% |
| Equity | 10/15 | -€15,109 | -€18,811 | -€3,702 | -24.5% |
| Contributions | 10/11 | €13,944 | €13,944 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,913 | -€34,614 | -€3,702 | -12.0% |
| Amounts payable | 17/49 | €27,300 | €19,729 | -€7,570 | -27.7% |
| Amounts payable within one year | 42/48 | €27,300 | €19,729 | -€7,570 | -27.7% |
| Trade debts | 44 | €362 | €0 | -€362 | -100% |
| Suppliers | 440/4 | €362 | - | -€362 | |
| Taxes, remuneration and social security | 45 | €3,969 | €2 | -€3,967 | -100.0% |
| Taxes | 450/3 | €2,969 | €2 | -€2,967 | -99.9% |
| Remuneration and social security | 454/9 | €1,000 | €0 | -€1,000 | -100% |
| Other amounts payable | 47/48 | €22,969 | €19,728 | -€3,241 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,562 | - | -€4,562 | |
| Other operating charges | 640/8 | €7,009 | €410 | -€6,599 | -94.2% |
| Gross operating margin | 9900 | -€2,426 | -€3,151 | -€725 | -29.9% |
| Operating profit (loss) | 9901 | -€13,996 | -€3,561 | +€10,436 | +74.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €203 | €141 | -€62 | -30.5% |
| Recurring financial charges | 65 | €203 | €141 | -€62 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | -€14,199 | -€3,702 | +€10,497 | +73.9% |
| Profit (loss) for the period | 9904 | -€14,199 | -€3,702 | +€10,497 | +73.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,199 | -€3,702 | +€10,497 | +73.9% |
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 20 October 2026 via checked.be.