SANJH: 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.
SANJH
Largest movements
- Receivables within one year -€12,842
down €12,842 (-62.5%), from €20,558 to €7,717
of which Trade receivables: -€16,198
- Cash -€9,784
down €9,784 (-26.6%), from €36,818 to €27,035
mainly Net result for the year (-€15,262) and Tax, wage and social debts (-€8,267)
- Tangible fixed assets +€1,365
up €1,365 (+13.2%), from €10,301 to €11,666
of which Land and buildings: +€6,101
- Deferred charges and accrued income +€1,239
new in 2025: €1,239
- Profit (loss) carried forward -€15,262
down €15,262, from €704 to -€14,558
- Tax, wage and social debts -€8,267
down €8,267 (-58.3%), from €14,168 to €5,902
of which Taxes: -€4,168
- Trade debts +€3,703
up €3,703 (+153%), from €2,424 to €6,126
- Gross operating margin -€16,769
down €16,769 (-43.5%), from €38,519 to €21,751
- Taxes -€8,362
down €8,362 (-26.7%), from €31,370 to €23,009
- Other operating charges +€4,456
up €4,456 (+465%), from €959 to €5,415
- Financial charges +€2,484
up €2,484 (+331%), from €750 to €3,234
- Depreciation +€620
up €620 (+13.1%), from €4,736 to €5,356
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 | €83,461 | €63,439 | -€20,022 | -24.0% |
| Fixed assets | 21/28 | €10,301 | €11,666 | +€1,365 | +13.2% |
| Tangible fixed assets | 22/27 | €10,301 | €11,666 | +€1,365 | +13.2% |
| Land and buildings | 22 | - | €6,101 | +€6,101 | |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €9,070 | €4,479 | -€4,591 | -50.6% |
| Other tangible fixed assets | 26 | €1,231 | €1,086 | -€145 | -11.8% |
| Current assets | 29/58 | €73,160 | €51,773 | -€21,387 | -29.2% |
| Stocks and contracts in progress | 3 | €15,783 | €15,783 | = | 0.0% |
| Stocks | 30/36 | €15,783 | €15,783 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,558 | €7,717 | -€12,842 | -62.5% |
| Trade receivables | 40 | €16,440 | €242 | -€16,198 | -98.5% |
| Other amounts receivable | 41 | €4,119 | €7,475 | +€3,356 | +81.5% |
| Cash at bank and in hand | 54/58 | €36,818 | €27,035 | -€9,784 | -26.6% |
| Deferred charges and accrued income | 490/1 | - | €1,239 | +€1,239 | |
| Total equity and liabilities | 10/49 | €83,461 | €63,439 | -€20,022 | -24.0% |
| Equity | 10/15 | €45,342 | €30,080 | -€15,262 | -33.7% |
| Contributions | 10/11 | €7,363 | €7,363 | = | 0.0% |
| Contributions outside capital | 11 | €7,363 | - | -€7,363 | |
| Other | 1109/19 | €7,363 | - | -€7,363 | |
| Reserves | 13 | €37,275 | €37,275 | = | 0.0% |
| Non-distributable reserves | 130/1 | €952 | €952 | = | 0.0% |
| Legal reserve | 130 | €952 | - | -€952 | |
| Reserves not available under the articles | 1311 | - | €952 | +€952 | |
| Distributable reserves | 133 | €36,323 | €36,323 | = | 0.0% |
| Profit (loss) carried forward | 14 | €704 | -€14,558 | -€15,262 | |
| Amounts payable | 17/49 | €38,119 | €33,358 | -€4,760 | -12.5% |
| Amounts payable within one year | 42/48 | €38,119 | €33,358 | -€4,760 | -12.5% |
| Trade debts | 44 | €2,424 | €6,126 | +€3,703 | +153% |
| Suppliers | 440/4 | €2,424 | €6,126 | +€3,703 | +153% |
| Taxes, remuneration and social security | 45 | €14,168 | €5,902 | -€8,267 | -58.3% |
| Taxes | 450/3 | €9,661 | €5,494 | -€4,168 | -43.1% |
| Remuneration and social security | 454/9 | €4,507 | €408 | -€4,099 | -90.9% |
| Other amounts payable | 47/48 | €21,527 | €21,330 | -€196 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,736 | €5,356 | +€620 | +13.1% |
| Other operating charges | 640/8 | €959 | €5,415 | +€4,456 | +465% |
| Gross operating margin | 9900 | €38,519 | €21,751 | -€16,769 | -43.5% |
| Operating profit (loss) | 9901 | €32,825 | €10,980 | -€21,844 | -66.5% |
| Financial charges | 65/66B | €750 | €3,234 | +€2,484 | +331% |
| Recurring financial charges | 65 | €750 | €3,234 | +€2,484 | +331% |
| Profit (loss) for the period before taxes | 9903 | €32,075 | €7,747 | -€24,328 | -75.8% |
| Income taxes | 67/77 | €31,370 | €23,009 | -€8,362 | -26.7% |
| Profit (loss) for the period | 9904 | €704 | -€15,262 | -€15,966 | |
| Profit (loss) for the period to be appropriated | 9905 | €704 | -€15,262 | -€15,966 |
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 25 October 2026 via checked.be.