SANPEDRO: 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.
SANPEDRO
Largest movements
- Tangible fixed assets -€81,525
down €81,525 (-2.6%), from €3.1m to €3.0m
of which Land and buildings: -€103,905
- Short-term financial debts -€200,000
down €200,000 (-100.0%), from €200,000 to €0
- Debts after one year +€48,092
up €48,092 (+6.3%), from €761,344 to €809,436
- Other debts +€41,859
up €41,859 (+1.6%), from €2.6m to €2.6m
- Depreciation -€19,802
down €19,802 (-12.7%), from €156,022 to €136,220
- Financial charges +€15,458
up €15,458 (+85.1%), from €18,158 to €33,616
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.
Cash bridge derived
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 | €3,133,991 | €3,044,488 | -€89,503 | -2.9% |
| Fixed assets | 21/28 | €3,115,975 | €3,034,451 | -€81,525 | -2.6% |
| Tangible fixed assets | 22/27 | €3,115,975 | €3,034,451 | -€81,525 | -2.6% |
| Land and buildings | 22 | €1,341,172 | €1,237,266 | -€103,905 | -7.7% |
| Plant, machinery and equipment | 23 | €231,269 | €208,566 | -€22,704 | -9.8% |
| Furniture and vehicles | 24 | €2,432 | €1,940 | -€492 | -20.2% |
| Other tangible fixed assets | 26 | €1,541,102 | €1,586,679 | +€45,576 | +3.0% |
| Current assets | 29/58 | €18,015 | €10,037 | -€7,978 | -44.3% |
| Amounts receivable within one year | 40/41 | €2,000 | €4 | -€1,996 | -99.8% |
| Trade receivables | 40 | €2,000 | €0 | -€2,000 | -100.0% |
| Other amounts receivable | 41 | - | €4 | +€4 | |
| Cash at bank and in hand | 54/58 | €14,165 | €8,132 | -€6,032 | -42.6% |
| Deferred charges and accrued income | 490/1 | €1,851 | €1,901 | +€50 | +2.7% |
| Total equity and liabilities | 10/49 | €3,133,991 | €3,044,488 | -€89,503 | -2.9% |
| Equity | 10/15 | -€514,518 | -€515,295 | -€778 | -0.2% |
| Contributions | 10/11 | €84,284 | €84,284 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€598,801 | -€599,579 | -€778 | -0.1% |
| Amounts payable | 17/49 | €3,648,508 | €3,559,783 | -€88,725 | -2.4% |
| Amounts payable after more than one year | 17 | €761,344 | €809,436 | +€48,092 | +6.3% |
| Financial debts | 170/4 | €761,344 | €809,436 | +€48,092 | +6.3% |
| Amounts payable within one year | 42/48 | €2,883,164 | €2,746,347 | -€136,817 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €111,333 | €136,880 | +€25,547 | +22.9% |
| Financial debts | 43 | €200,000 | €0 | -€200,000 | -100.0% |
| Credit institutions | 430/8 | €200,000 | €0 | -€200,000 | -100.0% |
| Trade debts | 44 | €12,724 | €8,501 | -€4,223 | -33.2% |
| Suppliers | 440/4 | €12,724 | €8,501 | -€4,223 | -33.2% |
| Other amounts payable | 47/48 | €2,559,107 | €2,600,966 | +€41,859 | +1.6% |
| Accrued charges and deferred income | 492/3 | €4,000 | €4,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €156,022 | €136,220 | -€19,802 | -12.7% |
| Other operating charges | 640/8 | €16,731 | €17,917 | +€1,185 | +7.1% |
| Gross operating margin | 9900 | €187,898 | €186,962 | -€935 | -0.5% |
| Operating profit (loss) | 9901 | €15,144 | €32,826 | +€17,681 | +116.8% |
| Financial income | 75/76B | €0 | €13 | +€13 | |
| Recurring financial income | 75 | €0 | €13 | +€13 | |
| Financial charges | 65/66B | €18,158 | €33,616 | +€15,458 | +85.1% |
| Recurring financial charges | 65 | €18,158 | €33,616 | +€15,458 | +85.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,014 | -€778 | +€2,236 | +74.2% |
| Profit (loss) for the period | 9904 | -€3,014 | -€778 | +€2,236 | +74.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,014 | -€778 | +€2,236 | +74.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.