SANMAR: 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.
SANMAR
Largest movements
- Receivables within one year -€9,733
down €9,733 (-52.9%), from €18,392 to €8,659
of which Other amounts receivable: -€10,884
- Tangible fixed assets -€963
down €963 (-64.6%), from €1,491 to €528
of which Furniture and vehicles: -€800
- Cash -€369
down €369 (-65.8%), from €561 to €192
mainly Net result for the year (-€13,238) and Trade debts (-€164)
- Profit (loss) carried forward -€13,238
down €13,238 (-103%), from -€12,890 to -€26,128
- Other debts +€2,337
up €2,337 (+35.8%), from €6,533 to €8,870
- Gross operating margin -€10,461
down €10,461 (-422%), from -€2,478 to -€12,939
- Financial income +€740
new in 2024: €740
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,795 | €10,730 | -€11,065 | -50.8% |
| Fixed assets | 21/28 | €2,842 | €1,880 | -€963 | -33.9% |
| Tangible fixed assets | 22/27 | €1,491 | €528 | -€963 | -64.6% |
| Plant, machinery and equipment | 23 | €466 | €303 | -€163 | -34.9% |
| Furniture and vehicles | 24 | €1,025 | €225 | -€800 | -78.0% |
| Financial fixed assets | 28 | €1,352 | €1,352 | = | 0.0% |
| Current assets | 29/58 | €18,953 | €8,851 | -€10,102 | -53.3% |
| Amounts receivable within one year | 40/41 | €18,392 | €8,659 | -€9,733 | -52.9% |
| Trade receivables | 40 | €7,029 | €8,180 | +€1,151 | +16.4% |
| Other amounts receivable | 41 | €11,363 | €479 | -€10,884 | -95.8% |
| Cash at bank and in hand | 54/58 | €561 | €192 | -€369 | -65.8% |
| Total equity and liabilities | 10/49 | €21,795 | €10,730 | -€11,065 | -50.8% |
| Equity | 10/15 | €6,219 | -€7,019 | -€13,238 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €509 | €509 | = | 0.0% |
| Distributable reserves | 133 | €509 | €509 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,890 | -€26,128 | -€13,238 | -103% |
| Amounts payable | 17/49 | €15,576 | €17,750 | +€2,174 | +14.0% |
| Amounts payable within one year | 42/48 | €15,576 | €17,750 | +€2,174 | +14.0% |
| Trade debts | 44 | €9,043 | €8,879 | -€164 | -1.8% |
| Suppliers | 440/4 | €9,043 | €8,879 | -€164 | -1.8% |
| Other amounts payable | 47/48 | €6,533 | €8,870 | +€2,337 | +35.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €963 | €963 | = | 0.0% |
| Gross operating margin | 9900 | -€2,478 | -€12,939 | -€10,461 | -422% |
| Operating profit (loss) | 9901 | -€3,441 | -€13,902 | -€10,461 | -304% |
| Financial income | 75/76B | - | €740 | +€740 | |
| Recurring financial income | 75 | - | €740 | +€740 | |
| Financial charges | 65/66B | €39 | €77 | +€38 | +97.3% |
| Recurring financial charges | 65 | €39 | €77 | +€38 | +97.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,480 | -€13,238 | -€9,759 | -280% |
| Profit (loss) for the period | 9904 | -€3,480 | -€13,238 | -€9,759 | -280% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,480 | -€13,238 | -€9,759 | -280% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.