SANYPAT: 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.
SANYPAT
Largest movements
- Tangible fixed assets +€50,436
up €50,436 (+137.8%), from €36,610 to €87,046
of which Furniture and vehicles: +€55,597
- Deferred charges and accrued income -€4,980
down €4,980 (-68.9%), from €7,228 to €2,248
- Cash -€4,581
down €4,581 (-6.6%), from €68,883 to €64,302
mainly Investment in fixed assets (net) (-€74,540) and Trade debts (-€6,756)
- Receivables within one year +€2,945
up €2,945 (+8.9%), from €33,230 to €36,175
of which Other amounts receivable: +€2,776
- Other debts +€42,192
up €42,192 (+149.6%), from €28,207 to €70,399
- Profit (loss) carried forward +€16,851
up €16,851 (+31.6%), from €53,352 to €70,203
- Trade debts -€6,756
down €6,756 (-20.8%), from €32,508 to €25,751
- Current portion of long-term debt -€4,195
down €4,195 (-74.7%), from €5,613 to €1,418
- Tax, wage and social debts -€2,853
no longer reported in 2024 (was €2,853)
- Gross operating margin +€39,564
up €39,564 (+1765.5%), from €2,241 to €41,805
- Depreciation +€4,302
up €4,302 (+21.7%), from €19,802 to €24,104
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 | €145,950 | €189,771 | +€43,821 | +30.0% |
| Fixed assets | 21/28 | €36,610 | €87,046 | +€50,436 | +137.8% |
| Tangible fixed assets | 22/27 | €36,610 | €87,046 | +€50,436 | +137.8% |
| Plant, machinery and equipment | 23 | €13,022 | €7,862 | -€5,161 | -39.6% |
| Furniture and vehicles | 24 | €23,588 | €79,185 | +€55,597 | +235.7% |
| Current assets | 29/58 | €109,340 | €102,725 | -€6,615 | -6.1% |
| Amounts receivable within one year | 40/41 | €33,230 | €36,175 | +€2,945 | +8.9% |
| Trade receivables | 40 | €33,230 | €33,398 | +€169 | +0.5% |
| Other amounts receivable | 41 | - | €2,776 | +€2,776 | |
| Cash at bank and in hand | 54/58 | €68,883 | €64,302 | -€4,581 | -6.6% |
| Deferred charges and accrued income | 490/1 | €7,228 | €2,248 | -€4,980 | -68.9% |
| Total equity and liabilities | 10/49 | €145,950 | €189,771 | +€43,821 | +30.0% |
| Equity | 10/15 | €75,352 | €92,203 | +€16,851 | +22.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,352 | €70,203 | +€16,851 | +31.6% |
| Amounts payable | 17/49 | €70,598 | €97,568 | +€26,970 | +38.2% |
| Amounts payable after more than one year | 17 | €1,418 | - | -€1,418 | |
| Financial debts | 170/4 | €1,418 | - | -€1,418 | |
| Amounts payable within one year | 42/48 | €69,181 | €97,568 | +€28,387 | +41.0% |
| Current portion of amounts payable after more than one year | 42 | €5,613 | €1,418 | -€4,195 | -74.7% |
| Trade debts | 44 | €32,508 | €25,751 | -€6,756 | -20.8% |
| Suppliers | 440/4 | €32,508 | €25,751 | -€6,756 | -20.8% |
| Taxes, remuneration and social security | 45 | €2,853 | - | -€2,853 | |
| Taxes | 450/3 | €2,853 | - | -€2,853 | |
| Other amounts payable | 47/48 | €28,207 | €70,399 | +€42,192 | +149.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,802 | €24,104 | +€4,302 | +21.7% |
| Other operating charges | 640/8 | €849 | €685 | -€164 | -19.3% |
| Gross operating margin | 9900 | €2,241 | €41,805 | +€39,564 | +1765.5% |
| Operating profit (loss) | 9901 | -€18,410 | €17,016 | +€35,426 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €199 | €165 | -€35 | -17.3% |
| Recurring financial charges | 65 | €199 | €165 | -€35 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | -€18,609 | €16,851 | +€35,461 | |
| Profit (loss) for the period | 9904 | -€18,609 | €16,851 | +€35,461 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,609 | €16,851 | +€35,461 |
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 5 October 2026 via checked.be.