Sànùk: 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.
Sànùk
Largest movements
- Receivables within one year +€126,018
up €126,018 (+41.7%), from €302,126 to €428,144
of which Other amounts receivable: +€156,673
- Cash -€107,361
down €107,361 (-72.7%), from €147,773 to €40,412
mainly Contributions, distributions and other (-€150,000) and Receivables within one year (-€126,018)
- Tangible fixed assets -€66,623
down €66,623 (-31.9%), from €208,663 to €142,040
of which Land and buildings: -€46,259
- Debts after one year -€34,031
down €34,031 (-26.2%), from €129,860 to €95,829
- Reserves -€14,849
down €14,849 (-2.7%), from €543,284 to €528,436
- Depreciation -€10,758
down €10,758 (-13.9%), from €77,381 to €66,623
- Taxes +€9,740
up €9,740 (+17.4%), from €55,941 to €65,681
- Other operating charges -€8,070
down €8,070 (-77.0%), from €10,482 to €2,412
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 | €763,731 | €715,766 | -€47,966 | -6.3% |
| Fixed assets | 21/28 | €211,433 | €144,810 | -€66,623 | -31.5% |
| Tangible fixed assets | 22/27 | €208,663 | €142,040 | -€66,623 | -31.9% |
| Land and buildings | 22 | €176,066 | €129,807 | -€46,259 | -26.3% |
| Plant, machinery and equipment | 23 | €12,806 | €9,312 | -€3,494 | -27.3% |
| Furniture and vehicles | 24 | €19,791 | €2,921 | -€16,870 | -85.2% |
| Financial fixed assets | 28 | €2,770 | €2,770 | = | 0.0% |
| Current assets | 29/58 | €552,299 | €570,956 | +€18,657 | +3.4% |
| Amounts receivable after more than one year | 29 | €102,400 | €102,400 | = | 0.0% |
| Other amounts receivable | 291 | €102,400 | €102,400 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €302,126 | €428,144 | +€126,018 | +41.7% |
| Trade receivables | 40 | €70,849 | €40,194 | -€30,655 | -43.3% |
| Other amounts receivable | 41 | €231,277 | €387,950 | +€156,673 | +67.7% |
| Cash at bank and in hand | 54/58 | €147,773 | €40,412 | -€107,361 | -72.7% |
| Total equity and liabilities | 10/49 | €763,731 | €715,766 | -€47,966 | -6.3% |
| Equity | 10/15 | €549,484 | €534,636 | -€14,849 | -2.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €543,284 | €528,436 | -€14,849 | -2.7% |
| Distributable reserves | 133 | €543,284 | €528,436 | -€14,849 | -2.7% |
| Amounts payable | 17/49 | €214,247 | €181,130 | -€33,117 | -15.5% |
| Amounts payable after more than one year | 17 | €129,860 | €95,829 | -€34,031 | -26.2% |
| Financial debts | 170/4 | €129,860 | €95,829 | -€34,031 | -26.2% |
| Amounts payable within one year | 42/48 | €81,887 | €82,751 | +€864 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €43,929 | €36,942 | -€6,987 | -15.9% |
| Trade debts | 44 | €1,348 | €3,756 | +€2,408 | +179% |
| Suppliers | 440/4 | €1,348 | €3,756 | +€2,408 | +179% |
| Taxes, remuneration and social security | 45 | €36,609 | €42,053 | +€5,443 | +14.9% |
| Taxes | 450/3 | €36,609 | €42,053 | +€5,443 | +14.9% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,550 | +€50 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,381 | €66,623 | -€10,758 | -13.9% |
| Other operating charges | 640/8 | €10,482 | €2,412 | -€8,070 | -77.0% |
| Gross operating margin | 9900 | €275,066 | €275,048 | -€18 | 0.0% |
| Operating profit (loss) | 9901 | €187,203 | €206,013 | +€18,810 | +10.0% |
| Financial income | 75/76B | €731 | €888 | +€156 | +21.4% |
| Recurring financial income | 75 | €731 | €888 | +€156 | +21.4% |
| Financial charges | 65/66B | €8,598 | €6,068 | -€2,531 | -29.4% |
| Recurring financial charges | 65 | €8,598 | €6,068 | -€2,531 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | €179,336 | €200,833 | +€21,497 | +12.0% |
| Income taxes | 67/77 | €55,941 | €65,681 | +€9,740 | +17.4% |
| Profit (loss) for the period | 9904 | €123,395 | €135,151 | +€11,757 | +9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €123,395 | €135,151 | +€11,757 | +9.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.