SANOMI: 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.
SANOMI
Largest movements
- Receivables after one year +€65,000
up €65,000 (+48.1%), from €135,000 to €200,000
- Financial fixed assets -€2,500
down €2,500 (-100%), from €2,500 to €0
- Cash +€2,241
up €2,241 (+50.9%), from €4,404 to €6,646
mainly Net result for the year (+€45,313) and Tax, wage and social debts (+€8,061)
- Reserves +€45,313
up €45,313 (+45.5%), from €99,496 to €144,810
- Tax, wage and social debts +€8,061
up €8,061 (+23.6%), from €34,204 to €42,265
- Trade debts +€6,222
up €6,222, from €0 to €6,222
- Other debts +€5,067
up €5,067 (+70.3%), from €7,208 to €12,275
- Gross operating margin +€7,191
up €7,191 (+12.6%), from €57,119 to €64,310
- Other operating charges +€2,330
up €2,330 (+317%), from €736 to €3,066
- Financial income +€1,698
up €1,698 (+51.4%), from €3,302 to €5,000
- Taxes +€1,689
up €1,689 (+13.8%), from €12,269 to €13,958
- Financial charges +€707
up €707 (+404%), from €175 to €882
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 | €143,408 | €208,071 | +€64,663 | +45.1% |
| Fixed assets | 21/28 | €2,500 | €0 | -€2,500 | -100% |
| Financial fixed assets | 28 | €2,500 | €0 | -€2,500 | -100% |
| Current assets | 29/58 | €140,908 | €208,071 | +€67,163 | +47.7% |
| Amounts receivable after more than one year | 29 | €135,000 | €200,000 | +€65,000 | +48.1% |
| Other amounts receivable | 291 | €135,000 | €200,000 | +€65,000 | +48.1% |
| Amounts receivable within one year | 40/41 | €1,503 | €1,425 | -€78 | -5.2% |
| Trade receivables | 40 | €1,503 | €1,425 | -€78 | -5.2% |
| Cash at bank and in hand | 54/58 | €4,404 | €6,646 | +€2,241 | +50.9% |
| Total equity and liabilities | 10/49 | €143,408 | €208,071 | +€64,663 | +45.1% |
| Equity | 10/15 | €101,996 | €147,310 | +€45,313 | +44.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €99,496 | €144,810 | +€45,313 | +45.5% |
| Distributable reserves | 133 | €99,496 | €144,810 | +€45,313 | +45.5% |
| Amounts payable | 17/49 | €41,411 | €60,761 | +€19,349 | +46.7% |
| Amounts payable within one year | 42/48 | €41,411 | €60,761 | +€19,349 | +46.7% |
| Trade debts | 44 | €0 | €6,222 | +€6,222 | |
| Suppliers | 440/4 | €0 | €6,222 | +€6,222 | |
| Taxes, remuneration and social security | 45 | €34,204 | €42,265 | +€8,061 | +23.6% |
| Taxes | 450/3 | €34,204 | €42,265 | +€8,061 | +23.6% |
| Other amounts payable | 47/48 | €7,208 | €12,275 | +€5,067 | +70.3% |
| Other operating charges | 640/8 | €736 | €3,066 | +€2,330 | +317% |
| Non-recurring operating charges | 66A | - | €6,091 | +€6,091 | |
| Gross operating margin | 9900 | €57,119 | €64,310 | +€7,191 | +12.6% |
| Operating profit (loss) | 9901 | €56,382 | €55,153 | -€1,230 | -2.2% |
| Financial income | 75/76B | €3,302 | €5,000 | +€1,698 | +51.4% |
| Recurring financial income | 75 | €3,302 | €5,000 | +€1,698 | +51.4% |
| Financial charges | 65/66B | €175 | €882 | +€707 | +404% |
| Recurring financial charges | 65 | €175 | €882 | +€707 | +404% |
| Profit (loss) for the period before taxes | 9903 | €59,510 | €59,271 | -€238 | -0.4% |
| Income taxes | 67/77 | €12,269 | €13,958 | +€1,689 | +13.8% |
| Profit (loss) for the period | 9904 | €47,241 | €45,313 | -€1,927 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €47,241 | €45,313 | -€1,927 | -4.1% |
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 14 October 2026 via checked.be.