SANTIM: 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.
SANTIM
Largest movements
- Tangible fixed assets -€5,247
down €5,247 (-2.4%), from €216,913 to €211,666
- Debts after one year -€10,872
down €10,872 (-7.9%), from €137,399 to €126,527
- Profit (loss) carried forward +€4,445
up €4,445 (+4.5%), from -€97,900 to -€93,455
- Gross operating margin +€361
up €361 (+3.1%), from €11,536 to €11,898
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 | €218,501 | €211,753 | -€6,748 | -3.1% |
| Fixed assets | 21/28 | €216,913 | €211,666 | -€5,247 | -2.4% |
| Tangible fixed assets | 22/27 | €216,913 | €211,666 | -€5,247 | -2.4% |
| Land and buildings | 22 | €216,913 | €211,666 | -€5,247 | -2.4% |
| Current assets | 29/58 | €1,588 | €87 | -€1,502 | -94.5% |
| Cash at bank and in hand | 54/58 | €1,588 | €87 | -€1,502 | -94.5% |
| Total equity and liabilities | 10/49 | €218,501 | €211,753 | -€6,748 | -3.1% |
| Equity | 10/15 | €80,173 | €84,618 | +€4,445 | +5.5% |
| Contributions | 10/11 | €130,000 | €130,000 | = | 0.0% |
| Reserves | 13 | €48,073 | €48,073 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,000 | €13,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €13,000 | €13,000 | = | 0.0% |
| Distributable reserves | 133 | €35,073 | €35,073 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,900 | -€93,455 | +€4,445 | +4.5% |
| Amounts payable | 17/49 | €138,328 | €127,135 | -€11,193 | -8.1% |
| Amounts payable after more than one year | 17 | €137,399 | €126,527 | -€10,872 | -7.9% |
| Other amounts payable | 178/9 | €137,399 | €126,527 | -€10,872 | -7.9% |
| Amounts payable within one year | 42/48 | €542 | €608 | +€66 | +12.1% |
| Trade debts | 44 | €542 | €608 | +€66 | +12.1% |
| Suppliers | 440/4 | €542 | €608 | +€66 | +12.1% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,247 | €5,247 | = | 0.0% |
| Other operating charges | 640/8 | €2,035 | €2,097 | +€63 | +3.1% |
| Gross operating margin | 9900 | €11,536 | €11,898 | +€361 | +3.1% |
| Operating profit (loss) | 9901 | €4,255 | €4,554 | +€299 | +7.0% |
| Financial charges | 65/66B | €60 | €109 | +€49 | +81.0% |
| Recurring financial charges | 65 | €60 | €109 | +€49 | +81.0% |
| Profit (loss) for the period before taxes | 9903 | €4,195 | €4,445 | +€250 | +6.0% |
| Profit (loss) for the period | 9904 | €4,195 | €4,445 | +€250 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,195 | €4,445 | +€250 | +6.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.