SANTE-ACTIVE: 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.
SANTE-ACTIVE
Largest movements
- Cash +€49,954
up €49,954 (+252.3%), from €19,800 to €69,754
mainly Net result for the year (+€33,771) and Depreciation (+€14,551)
- Tangible fixed assets -€13,213
down €13,213 (-30.2%), from €43,784 to €30,571
of which Land and buildings: -€9,898
- Deferred charges and accrued income -€4,373
down €4,373 (-57.8%), from €7,567 to €3,194
- Receivables within one year +€2,955
up €2,955 (+61.5%), from €4,809 to €7,764
of which Other amounts receivable: +€3,464
- Reserves +€33,000
up €33,000 (+165.0%), from €20,000 to €53,000
- Tax, wage and social debts +€3,709
up €3,709 (+192.6%), from €1,926 to €5,635
of which Remuneration and social security: +€2,000
- Debts after one year -€2,359
down €2,359 (-27.9%), from €8,443 to €6,084
- Gross operating margin +€29,612
up €29,612 (+102.7%), from €28,844 to €58,456
- Taxes +€6,644
up €6,644 (+664.4%), from €1,000 to €7,644
- Other operating charges -€1,592
down €1,592 (-44.2%), from €3,603 to €2,011
- Depreciation +€1,234
up €1,234 (+9.3%), from €13,317 to €14,551
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 | €83,077 | €117,963 | +€34,886 | +42.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €45,756 | €32,088 | -€13,668 | -29.9% |
| Intangible fixed assets | 21 | €1,872 | €1,417 | -€455 | -24.3% |
| Tangible fixed assets | 22/27 | €43,784 | €30,571 | -€13,213 | -30.2% |
| Land and buildings | 22 | €22,630 | €12,733 | -€9,898 | -43.7% |
| Plant, machinery and equipment | 23 | €18,891 | €15,294 | -€3,598 | -19.0% |
| Furniture and vehicles | 24 | €2,262 | €2,545 | +€283 | +12.5% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €37,321 | €85,875 | +€48,554 | +130.1% |
| Amounts receivable within one year | 40/41 | €4,809 | €7,764 | +€2,955 | +61.5% |
| Trade receivables | 40 | €509 | - | -€509 | |
| Other amounts receivable | 41 | €4,300 | €7,764 | +€3,464 | +80.5% |
| Current investments | 50/53 | €5,146 | €5,162 | +€17 | +0.3% |
| Cash at bank and in hand | 54/58 | €19,800 | €69,754 | +€49,954 | +252.3% |
| Deferred charges and accrued income | 490/1 | €7,567 | €3,194 | -€4,373 | -57.8% |
| Total equity and liabilities | 10/49 | €83,077 | €117,963 | +€34,886 | +42.0% |
| Equity | 10/15 | €70,086 | €103,857 | +€33,771 | +48.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €53,000 | +€33,000 | +165.0% |
| Distributable reserves | 133 | €20,000 | €53,000 | +€33,000 | +165.0% |
| Profit (loss) carried forward | 14 | €86 | €857 | +€771 | +901.1% |
| Amounts payable | 17/49 | €12,991 | €14,106 | +€1,114 | +8.6% |
| Amounts payable after more than one year | 17 | €8,443 | €6,084 | -€2,359 | -27.9% |
| Financial debts | 170/4 | €8,443 | €6,084 | -€2,359 | -27.9% |
| Amounts payable within one year | 42/48 | €4,548 | €8,022 | +€3,474 | +76.4% |
| Current portion of amounts payable after more than one year | 42 | €2,272 | €2,359 | +€88 | +3.9% |
| Trade debts | 44 | €351 | €27 | -€323 | -92.2% |
| Suppliers | 440/4 | €351 | €27 | -€323 | -92.2% |
| Taxes, remuneration and social security | 45 | €1,926 | €5,635 | +€3,709 | +192.6% |
| Taxes | 450/3 | €1,926 | €3,635 | +€1,709 | +88.8% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,317 | €14,551 | +€1,234 | +9.3% |
| Other operating charges | 640/8 | €3,603 | €2,011 | -€1,592 | -44.2% |
| Gross operating margin | 9900 | €28,844 | €58,456 | +€29,612 | +102.7% |
| Operating profit (loss) | 9901 | €11,924 | €41,894 | +€29,970 | +251.3% |
| Financial income | 75/76B | €41 | €31 | -€10 | -23.9% |
| Recurring financial income | 75 | €41 | €31 | -€10 | -23.9% |
| Financial charges | 65/66B | €650 | €510 | -€141 | -21.6% |
| Recurring financial charges | 65 | €650 | €510 | -€141 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €11,314 | €41,415 | +€30,101 | +266.0% |
| Income taxes | 67/77 | €1,000 | €7,644 | +€6,644 | +664.4% |
| Profit (loss) for the period | 9904 | €10,314 | €33,771 | +€23,457 | +227.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,314 | €33,771 | +€23,457 | +227.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.