SANIVANI: 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.
SANIVANI
Largest movements
- Cash -€29,601
down €29,601 (-53.5%), from €55,296 to €25,695
mainly Contributions, distributions and other (-€40,000) and Trade debts (-€4,240)
- Receivables within one year -€6,474
down €6,474 (-48.4%), from €13,375 to €6,901
of which Trade receivables: -€6,595
- Tangible fixed assets -€4,880
down €4,880 (-40.9%), from €11,935 to €7,056
of which Furniture and vehicles: -€4,254
- Reserves -€33,585
down €33,585 (-48.0%), from €70,012 to €36,428
- Trade debts -€4,240
down €4,240 (-97.8%), from €4,338 to €98
- Other debts -€3,071
no longer reported in 2025 (was €3,071)
- Gross operating margin +€6,781
up €6,781 (+81.3%), from €8,344 to €15,125
- Taxes +€1,703
up €1,703 (+240%), from €709 to €2,412
- Staff costs +€459
up €459 (+59.0%), from €778 to €1,237
- Depreciation +€287
up €287 (+6.2%), from €4,593 to €4,880
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 | €83,621 | €42,725 | -€40,896 | -48.9% |
| Fixed assets | 21/28 | €12,016 | €7,136 | -€4,880 | -40.6% |
| Tangible fixed assets | 22/27 | €11,935 | €7,056 | -€4,880 | -40.9% |
| Plant, machinery and equipment | 23 | €1,353 | €728 | -€625 | -46.2% |
| Furniture and vehicles | 24 | €10,582 | €6,328 | -€4,254 | -40.2% |
| Financial fixed assets | 28 | €81 | €81 | = | 0.0% |
| Current assets | 29/58 | €71,606 | €35,589 | -€36,017 | -50.3% |
| Stocks and contracts in progress | 3 | €2,733 | €2,783 | +€50 | +1.8% |
| Stocks | 30/36 | €2,733 | €2,783 | +€50 | +1.8% |
| Amounts receivable within one year | 40/41 | €13,375 | €6,901 | -€6,474 | -48.4% |
| Trade receivables | 40 | €7,379 | €784 | -€6,595 | -89.4% |
| Other amounts receivable | 41 | €5,996 | €6,117 | +€121 | +2.0% |
| Cash at bank and in hand | 54/58 | €55,296 | €25,695 | -€29,601 | -53.5% |
| Deferred charges and accrued income | 490/1 | €202 | €210 | +€8 | +3.9% |
| Total equity and liabilities | 10/49 | €83,621 | €42,725 | -€40,896 | -48.9% |
| Equity | 10/15 | €76,212 | €42,628 | -€33,585 | -44.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €70,012 | €36,428 | -€33,585 | -48.0% |
| Distributable reserves | 133 | €70,012 | €36,428 | -€33,585 | -48.0% |
| Amounts payable | 17/49 | €7,409 | €98 | -€7,311 | -98.7% |
| Amounts payable within one year | 42/48 | €7,409 | €98 | -€7,311 | -98.7% |
| Trade debts | 44 | €4,338 | €98 | -€4,240 | -97.8% |
| Suppliers | 440/4 | €4,338 | €98 | -€4,240 | -97.8% |
| Other amounts payable | 47/48 | €3,071 | - | -€3,071 | |
| Remuneration, social security and pensions | 62 | €778 | €1,237 | +€459 | +59.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,593 | €4,880 | +€287 | +6.2% |
| Other operating charges | 640/8 | €904 | €843 | -€61 | -6.8% |
| Gross operating margin | 9900 | €8,344 | €15,125 | +€6,781 | +81.3% |
| Operating profit (loss) | 9901 | €2,069 | €8,165 | +€6,097 | +295% |
| Financial income | 75/76B | €802 | €847 | +€45 | +5.6% |
| Recurring financial income | 75 | €802 | €847 | +€45 | +5.6% |
| Financial charges | 65/66B | €296 | €185 | -€111 | -37.4% |
| Recurring financial charges | 65 | €296 | €185 | -€111 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | €2,575 | €8,827 | +€6,252 | +243% |
| Income taxes | 67/77 | €709 | €2,412 | +€1,703 | +240% |
| Profit (loss) for the period | 9904 | €1,866 | €6,415 | +€4,549 | +244% |
| Profit (loss) for the period to be appropriated | 9905 | €1,866 | €6,415 | +€4,549 | +244% |
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 28 October 2026 via checked.be.