SANKOBA CONSULT: 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.
SANKOBA CONSULT
Largest movements
- Tangible fixed assets -€38,497
down €38,497 (-8.7%), from €443,026 to €404,529
of which Furniture and vehicles: -€22,293
- Receivables within one year -€20,239
down €20,239 (-47.7%), from €42,388 to €22,148
of which Other amounts receivable: -€21,024
- Debts after one year -€31,349
down €31,349 (-18.8%), from €166,834 to €135,485
- Reserves -€22,680
down €22,680 (-3.6%), from €626,809 to €604,129
of which Distributable reserves: -€20,680
- Short-term financial debts -€14,583
down €14,583 (-100%), from €14,583 to €0
- Gross operating margin +€11,453
up €11,453 (+43.5%), from €26,335 to €37,788
- Depreciation +€7,343
up €7,343 (+22.0%), from €33,434 to €40,777
- Financial charges +€2,136
up €2,136 (+20.0%), from €10,695 to €12,831
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 | €934,645 | €867,388 | -€67,256 | -7.2% |
| Fixed assets | 21/28 | €443,026 | €404,529 | -€38,497 | -8.7% |
| Tangible fixed assets | 22/27 | €443,026 | €404,529 | -€38,497 | -8.7% |
| Land and buildings | 22 | €237,508 | €224,587 | -€12,921 | -5.4% |
| Furniture and vehicles | 24 | €95,875 | €73,581 | -€22,293 | -23.3% |
| Other tangible fixed assets | 26 | €109,643 | €106,360 | -€3,283 | -3.0% |
| Current assets | 29/58 | €491,619 | €462,859 | -€28,759 | -5.8% |
| Amounts receivable after more than one year | 29 | €403,684 | €400,321 | -€3,363 | -0.8% |
| Other amounts receivable | 291 | €403,684 | €400,321 | -€3,363 | -0.8% |
| Amounts receivable within one year | 40/41 | €42,388 | €22,148 | -€20,239 | -47.7% |
| Trade receivables | 40 | €18,513 | €19,297 | +€785 | +4.2% |
| Other amounts receivable | 41 | €23,875 | €2,851 | -€21,024 | -88.1% |
| Cash at bank and in hand | 54/58 | €42,520 | €37,787 | -€4,734 | -11.1% |
| Deferred charges and accrued income | 490/1 | €3,027 | €2,604 | -€423 | -14.0% |
| Total equity and liabilities | 10/49 | €934,645 | €867,388 | -€67,256 | -7.2% |
| Equity | 10/15 | €646,809 | €624,129 | -€22,680 | -3.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €626,809 | €604,129 | -€22,680 | -3.6% |
| Non-distributable reserves | 130/1 | €2,000 | €0 | -€2,000 | -100% |
| Reserves not available under the articles | 1311 | €2,000 | €0 | -€2,000 | -100% |
| Distributable reserves | 133 | €624,809 | €604,129 | -€20,680 | -3.3% |
| Amounts payable | 17/49 | €287,835 | €243,259 | -€44,576 | -15.5% |
| Amounts payable after more than one year | 17 | €166,834 | €135,485 | -€31,349 | -18.8% |
| Financial debts | 170/4 | €166,834 | €135,485 | -€31,349 | -18.8% |
| Amounts payable within one year | 42/48 | €120,034 | €106,776 | -€13,258 | -11.0% |
| Current portion of amounts payable after more than one year | 42 | €30,558 | €31,349 | +€791 | +2.6% |
| Financial debts | 43 | €14,583 | €0 | -€14,583 | -100% |
| Credit institutions | 430/8 | €14,583 | €0 | -€14,583 | -100% |
| Trade debts | 44 | €6,314 | €9,143 | +€2,829 | +44.8% |
| Suppliers | 440/4 | €6,314 | €9,143 | +€2,829 | +44.8% |
| Taxes, remuneration and social security | 45 | €10,398 | €14,457 | +€4,058 | +39.0% |
| Taxes | 450/3 | €10,398 | €10,847 | +€448 | +4.3% |
| Remuneration and social security | 454/9 | - | €3,610 | +€3,610 | |
| Other amounts payable | 47/48 | €58,180 | €51,827 | -€6,353 | -10.9% |
| Accrued charges and deferred income | 492/3 | €968 | €998 | +€31 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,434 | €40,777 | +€7,343 | +22.0% |
| Other operating charges | 640/8 | €6,107 | €6,065 | -€42 | -0.7% |
| Gross operating margin | 9900 | €26,335 | €37,788 | +€11,453 | +43.5% |
| Operating profit (loss) | 9901 | -€13,206 | -€9,054 | +€4,152 | +31.4% |
| Financial income | 75/76B | €0 | €28 | +€28 | |
| Recurring financial income | 75 | €0 | €28 | +€28 | |
| Financial charges | 65/66B | €10,695 | €12,831 | +€2,136 | +20.0% |
| Recurring financial charges | 65 | €10,695 | €12,831 | +€2,136 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | -€23,901 | -€21,857 | +€2,045 | +8.6% |
| Income taxes | 67/77 | €1,125 | €824 | -€301 | -26.8% |
| Profit (loss) for the period | 9904 | -€25,026 | -€22,680 | +€2,346 | +9.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,026 | -€22,680 | +€2,346 | +9.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.