SANKOR: 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.
SANKOR
Largest movements
- Cash -€5,332
down €5,332 (-5.0%), from €105,798 to €100,466
mainly Other debts (-€34,623) and Investment in fixed assets (net) (-€7,992)
- Receivables within one year +€3,662
up €3,662 (+94.4%), from €3,878 to €7,540
of which Trade receivables: +€2,298
- Deferred charges and accrued income +€2,892
up €2,892 (+130.2%), from €2,221 to €5,113
- Other debts -€34,623
down €34,623 (-100.0%), from €34,623 to €0
- Reserves +€27,351
up €27,351 (+23.6%), from €115,717 to €143,069
of which Distributable reserves: +€27,742
- Tax, wage and social debts +€9,034
up €9,034 (+46.0%), from €19,618 to €28,652
of which Taxes: +€9,432
- Accrued charges and deferred income -€3,147
down €3,147 (-74.9%), from €4,200 to €1,053
- Staff costs -€10,437
down €10,437 (-9.1%), from €114,263 to €103,826
- Gross operating margin -€2,265
down €2,265 (-1.4%), from €158,206 to €155,941
- Financial charges +€2,007
up €2,007 (+657.8%), from €305 to €2,312
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 | €203,461 | €202,674 | -€787 | -0.4% |
| Fixed assets | 21/28 | €78,624 | €77,295 | -€1,329 | -1.7% |
| Tangible fixed assets | 22/27 | €78,624 | €77,295 | -€1,329 | -1.7% |
| Land and buildings | 22 | €4,740 | €44,052 | +€39,313 | +829.4% |
| Plant, machinery and equipment | 23 | €54,073 | €13,842 | -€40,231 | -74.4% |
| Furniture and vehicles | 24 | €19,811 | €19,400 | -€410 | -2.1% |
| Current assets | 29/58 | €124,837 | €125,379 | +€542 | +0.4% |
| Stocks and contracts in progress | 3 | €12,940 | €12,260 | -€680 | -5.3% |
| Stocks | 30/36 | €12,940 | €12,260 | -€680 | -5.3% |
| Amounts receivable within one year | 40/41 | €3,878 | €7,540 | +€3,662 | +94.4% |
| Trade receivables | 40 | €3,473 | €5,772 | +€2,298 | +66.2% |
| Other amounts receivable | 41 | €405 | €1,769 | +€1,363 | +336.4% |
| Cash at bank and in hand | 54/58 | €105,798 | €100,466 | -€5,332 | -5.0% |
| Deferred charges and accrued income | 490/1 | €2,221 | €5,113 | +€2,892 | +130.2% |
| Total equity and liabilities | 10/49 | €203,461 | €202,674 | -€787 | -0.4% |
| Equity | 10/15 | €135,717 | €163,069 | +€27,351 | +20.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €115,717 | €143,069 | +€27,351 | +23.6% |
| Non-distributable reserves | 130/1 | €391 | €0 | -€391 | -100.0% |
| Reserves not available under the articles | 1311 | €391 | €0 | -€391 | -100.0% |
| Distributable reserves | 133 | €115,327 | €143,069 | +€27,742 | +24.1% |
| Amounts payable | 17/49 | €67,743 | €39,605 | -€28,138 | -41.5% |
| Amounts payable within one year | 42/48 | €63,543 | €38,552 | -€24,991 | -39.3% |
| Financial debts | 43 | €31 | €36 | +€5 | +14.3% |
| Credit institutions | 430/8 | €31 | €36 | +€5 | +14.3% |
| Trade debts | 44 | €9,271 | €9,864 | +€593 | +6.4% |
| Suppliers | 440/4 | €9,271 | €9,864 | +€593 | +6.4% |
| Taxes, remuneration and social security | 45 | €19,618 | €28,652 | +€9,034 | +46.0% |
| Taxes | 450/3 | €5,310 | €14,742 | +€9,432 | +177.6% |
| Remuneration and social security | 454/9 | €14,309 | €13,910 | -€399 | -2.8% |
| Other amounts payable | 47/48 | €34,623 | €0 | -€34,623 | -100.0% |
| Accrued charges and deferred income | 492/3 | €4,200 | €1,053 | -€3,147 | -74.9% |
| Remuneration, social security and pensions | 62 | €114,263 | €103,826 | -€10,437 | -9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,964 | €9,321 | +€1,357 | +17.0% |
| Other operating charges | 640/8 | €544 | €973 | +€429 | +78.8% |
| Gross operating margin | 9900 | €158,206 | €155,941 | -€2,265 | -1.4% |
| Operating profit (loss) | 9901 | €35,434 | €41,821 | +€6,387 | +18.0% |
| Financial income | 75/76B | €48 | €17 | -€31 | -64.8% |
| Recurring financial income | 75 | €48 | €17 | -€31 | -64.8% |
| Financial charges | 65/66B | €305 | €2,312 | +€2,007 | +657.8% |
| Recurring financial charges | 65 | €305 | €2,312 | +€2,007 | +657.8% |
| Profit (loss) for the period before taxes | 9903 | €35,177 | €39,526 | +€4,350 | +12.4% |
| Income taxes | 67/77 | €11,480 | €12,175 | +€695 | +6.1% |
| Profit (loss) for the period | 9904 | €23,697 | €27,351 | +€3,654 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,697 | €27,351 | +€3,654 | +15.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.