SANO Audit: 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.
SANO Audit
Largest movements
- Receivables after one year +€74,340
up €74,340 (+33.5%), from €222,033 to €296,373
- Receivables within one year +€23,832
up €23,832 (+33.8%), from €70,457 to €94,289
of which Trade receivables: +€21,232
- Cash +€4,471
up €4,471 (+1,128%), from €397 to €4,868
mainly Debts after one year (+€100,000) and Net result for the year (+€27,748)
- Debts after one year +€100,000
up €100,000 (+100%), from €100,000 to €200,000
- Profit (loss) carried forward +€27,748
up €27,748 (+35.3%), from €78,622 to €106,370
- Trade debts +€19,796
up €19,796 (+116%), from €17,138 to €36,934
- Accrued charges and deferred income -€18,341
down €18,341 (-78.6%), from €23,341 to €5,000
- Other debts -€16,639
down €16,639 (-55.5%), from €29,961 to €13,323
- Purchases and services +€49,116
up €49,116 (+20.5%), from €239,285 to €288,401
- Turnover +€37,757
up €37,757 (+14.2%), from €266,797 to €304,554
- Gross operating margin -€21,715
down €21,715 (-37.5%), from €57,894 to €36,179
- Provisions -€12,000
new in 2025: -€12,000
- Taxes -€4,896
down €4,896 (-32.3%), from €15,175 to €10,280
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 | €302,898 | €402,664 | +€99,766 | +32.9% |
| Fixed assets | 21/28 | €1,941 | €1,593 | -€348 | -17.9% |
| Tangible fixed assets | 22/27 | €691 | €343 | -€348 | -50.4% |
| Furniture and vehicles | 24 | €691 | €343 | -€348 | -50.4% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €300,957 | €401,071 | +€100,114 | +33.3% |
| Amounts receivable after more than one year | 29 | €222,033 | €296,373 | +€74,340 | +33.5% |
| Other amounts receivable | 291 | €222,033 | €296,373 | +€74,340 | +33.5% |
| Amounts receivable within one year | 40/41 | €70,457 | €94,289 | +€23,832 | +33.8% |
| Trade receivables | 40 | €39,790 | €61,021 | +€21,232 | +53.4% |
| Other amounts receivable | 41 | €30,668 | €33,268 | +€2,601 | +8.5% |
| Cash at bank and in hand | 54/58 | €397 | €4,868 | +€4,471 | +1,128% |
| Deferred charges and accrued income | 490/1 | €8,071 | €5,541 | -€2,529 | -31.3% |
| Total equity and liabilities | 10/49 | €302,898 | €402,664 | +€99,766 | +32.9% |
| Equity | 10/15 | €99,027 | €126,775 | +€27,748 | +28.0% |
| Contributions | 10/11 | €20,405 | €20,405 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,622 | €106,370 | +€27,748 | +35.3% |
| Provisions and deferred taxes | 16 | €15,000 | €3,000 | -€12,000 | -80.0% |
| Provisions for liabilities and charges | 160/5 | €15,000 | €3,000 | -€12,000 | -80.0% |
| Other liabilities and charges | 164/5 | €15,000 | €3,000 | -€12,000 | -80.0% |
| Amounts payable | 17/49 | €188,871 | €272,889 | +€84,019 | +44.5% |
| Amounts payable after more than one year | 17 | €100,000 | €200,000 | +€100,000 | +100% |
| Financial debts | 170/4 | €100,000 | €200,000 | +€100,000 | +100% |
| Amounts payable within one year | 42/48 | €65,530 | €67,889 | +€2,360 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €869 | - | -€869 | |
| Financial debts | 43 | €7,316 | €3,153 | -€4,163 | -56.9% |
| Credit institutions | 430/8 | €7,316 | €3,153 | -€4,163 | -56.9% |
| Trade debts | 44 | €17,138 | €36,934 | +€19,796 | +116% |
| Suppliers | 440/4 | €17,138 | €36,934 | +€19,796 | +116% |
| Advances received on contracts in progress | 46 | - | €4,500 | +€4,500 | |
| Taxes, remuneration and social security | 45 | €10,244 | €9,979 | -€265 | -2.6% |
| Taxes | 450/3 | €9,762 | €9,979 | +€217 | +2.2% |
| Remuneration and social security | 454/9 | €483 | - | -€483 | |
| Other amounts payable | 47/48 | €29,961 | €13,323 | -€16,639 | -55.5% |
| Accrued charges and deferred income | 492/3 | €23,341 | €5,000 | -€18,341 | -78.6% |
| Turnover | 70 | €266,797 | €304,554 | +€37,757 | +14.2% |
| Non-recurring operating income | 76A | €3,132 | - | -€3,132 | |
| Goods, raw materials, services and sundry goods | 60/61 | €239,285 | €288,401 | +€49,116 | +20.5% |
| Remuneration, social security and pensions | 62 | €2,758 | €331 | -€2,427 | -88.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €375 | €348 | -€27 | -7.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,683 | - | -€4,683 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€12,000 | -€12,000 | |
| Other operating charges | 640/8 | €1,789 | €4,778 | +€2,989 | +167% |
| Non-recurring operating charges | 66A | - | €2,586 | +€2,586 | |
| Gross operating margin | 9900 | €57,894 | €36,179 | -€21,715 | -37.5% |
| Operating profit (loss) | 9901 | €48,290 | €40,137 | -€8,153 | -16.9% |
| Financial income | 75/76B | €4,617 | €4,607 | -€10 | -0.2% |
| Recurring financial income | 75 | €4,617 | €4,607 | -€10 | -0.2% |
| Financial charges | 65/66B | €6,848 | €6,716 | -€132 | -1.9% |
| Recurring financial charges | 65 | €6,352 | €6,716 | +€364 | +5.7% |
| Non-recurring financial charges | 66B | €497 | - | -€497 | |
| Profit (loss) for the period before taxes | 9903 | €46,059 | €38,028 | -€8,031 | -17.4% |
| Income taxes | 67/77 | €15,175 | €10,280 | -€4,896 | -32.3% |
| Profit (loss) for the period | 9904 | €30,883 | €27,748 | -€3,136 | -10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,883 | €27,748 | -€3,136 | -10.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.