Sankaa: what changed
Two fiscal 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.
Sankaa
Largest movements
- Cash -€58,750
down €58,750 (-17.9%), from €329,058 to €270,308
mainly Accrued charges and deferred income (-€34,980) and Net result for the year (-€16,636)
- Accrued charges and deferred income -€34,980
down €34,980 (-99.3%), from €35,237 to €257
- Profit (loss) carried forward -€8,658
down €8,658 (-13.6%), from €63,631 to €54,972
- Debts within one year -€8,366
down €8,366 (-14.7%), from €56,821 to €48,455
of which Trade debts: -€5,953
- Reserves -€7,978
down €7,978 (-3.6%), from €219,092 to €211,114
- Gross operating margin -€47,166
down €47,166 (-13.9%), from €338,303 to €291,138
- Purchases and services +€9,728
up €9,728 (+8.0%), from €121,132 to €130,860
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 | €374,781 | €314,799 | -€59,982 | -16.0% |
| Fixed assets | 21/28 | €2,184 | €922 | -€1,262 | -57.8% |
| Tangible fixed assets | 22/27 | €2,184 | €922 | -€1,262 | -57.8% |
| Plant, machinery and equipment | 23 | €2,184 | €922 | -€1,262 | -57.8% |
| Current assets | 29/58 | €372,597 | €313,877 | -€58,721 | -15.8% |
| Amounts receivable within one year | 40/41 | €38,679 | €37,943 | -€736 | -1.9% |
| Trade receivables | 40 | €400 | - | -€400 | |
| Other amounts receivable | 41 | €38,279 | €37,943 | -€336 | -0.9% |
| Cash at bank and in hand | 54/58 | €329,058 | €270,308 | -€58,750 | -17.9% |
| Deferred charges and accrued income | 490/1 | €4,860 | €5,626 | +€766 | +15.8% |
| Total equity and liabilities | 10/49 | €374,781 | €314,799 | -€59,982 | -16.0% |
| Equity | 10/15 | €282,722 | €266,086 | -€16,636 | -5.9% |
| Reserves | 13 | €219,092 | €211,114 | -€7,978 | -3.6% |
| Profit (loss) carried forward | 14 | €63,631 | €54,972 | -€8,658 | -13.6% |
| Amounts payable | 17/49 | €92,058 | €48,713 | -€43,346 | -47.1% |
| Amounts payable within one year | 42/48 | €56,821 | €48,455 | -€8,366 | -14.7% |
| Trade debts | 44 | €11,064 | €5,111 | -€5,953 | -53.8% |
| Suppliers | 440/4 | €11,064 | €5,111 | -€5,953 | -53.8% |
| Taxes, remuneration and social security | 45 | €32,243 | €35,416 | +€3,173 | +9.8% |
| Taxes | 450/3 | - | €91 | +€91 | |
| Remuneration and social security | 454/9 | €32,243 | €35,325 | +€3,083 | +9.6% |
| Accrued charges and deferred income | 492/3 | €35,237 | €257 | -€34,980 | -99.3% |
| Turnover | 70 | €2,423 | - | -€2,423 | |
| Goods, raw materials, services and sundry goods | 60/61 | €121,132 | €130,860 | +€9,728 | +8.0% |
| Remuneration, social security and pensions | 62 | €306,812 | €305,735 | -€1,077 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,384 | €2,645 | +€261 | +10.9% |
| Other operating charges | 640/8 | €249 | €239 | -€10 | -4.1% |
| Gross operating margin | 9900 | €338,303 | €291,138 | -€47,166 | -13.9% |
| Operating profit (loss) | 9901 | €44,225 | -€17,481 | -€61,706 | |
| Financial income | 75/76B | €1,849 | €1,436 | -€413 | -22.3% |
| Recurring financial income | 75 | €1,849 | €1,436 | -€413 | -22.3% |
| Financial charges | 65/66B | €731 | €591 | -€140 | -19.1% |
| Recurring financial charges | 65 | €731 | €591 | -€140 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €45,343 | -€16,636 | -€61,980 | |
| Profit (loss) for the period | 9904 | €45,343 | -€16,636 | -€61,980 | |
| Profit (loss) for the period to be appropriated | 9905 | €45,343 | -€16,636 | -€61,980 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.