SANIDI: 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.
SANIDI
Largest movements
- Receivables within one year +€95,161
up €95,161 (+56.3%), from €169,053 to €264,214
of which Other amounts receivable: +€102,853
- Cash -€12,738
down €12,738 (-97.0%), from €13,130 to €391
mainly Receivables within one year (-€95,161) and Trade debts (-€8,268)
- Reserves +€92,311
up €92,311 (+175%), from €52,657 to €144,968
of which Distributable reserves: +€92,311
- Trade debts -€8,268
down €8,268 (-46.9%), from €17,624 to €9,356
- Debts after one year -€6,825
down €6,825 (-92.2%), from €7,402 to €577
- Short-term financial debts +€6,799
new in 2022: €6,799
- Profit (loss) carried forward -€4,404
down €4,404 (-4.8%), from €92,311 to €87,908
- Turnover -€349,477
no longer reported in 2022 (was €349,477)
- Purchases and services -€195,442
no longer reported in 2022 (was €195,442)
- Gross operating margin -€33,860
down €33,860 (-21.8%), from €155,412 to €121,552
- Staff costs -€28,162
down €28,162 (-39.6%), from €71,098 to €42,936
- Taxes +€11,738
no longer reported in 2022 (was -€11,738)
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €185,244 | €265,032 | +€79,788 | +43.1% |
| Fixed assets | 21/28 | €3,061 | €427 | -€2,635 | -86.1% |
| Tangible fixed assets | 22/27 | €3,061 | €427 | -€2,635 | -86.1% |
| Furniture and vehicles | 24 | €3,061 | €427 | -€2,635 | -86.1% |
| Current assets | 29/58 | €182,183 | €264,605 | +€82,422 | +45.2% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €169,053 | €264,214 | +€95,161 | +56.3% |
| Trade receivables | 40 | €22,173 | €14,480 | -€7,692 | -34.7% |
| Other amounts receivable | 41 | €146,881 | €249,734 | +€102,853 | +70.0% |
| Cash at bank and in hand | 54/58 | €13,130 | €391 | -€12,738 | -97.0% |
| Total equity and liabilities | 10/49 | €185,244 | €265,032 | +€79,788 | +43.1% |
| Equity | 10/15 | €153,568 | €241,476 | +€87,908 | +57.2% |
| Contributions | 10/11 | €8,600 | €8,600 | = | 0.0% |
| Reserves | 13 | €52,657 | €144,968 | +€92,311 | +175% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €50,797 | €143,108 | +€92,311 | +182% |
| Profit (loss) carried forward | 14 | €92,311 | €87,908 | -€4,404 | -4.8% |
| Amounts payable | 17/49 | €31,676 | €23,557 | -€8,120 | -25.6% |
| Amounts payable after more than one year | 17 | €7,402 | €577 | -€6,825 | -92.2% |
| Financial debts | 170/4 | €7,402 | €577 | -€6,825 | -92.2% |
| Amounts payable within one year | 42/48 | €24,275 | €22,980 | -€1,295 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €6,651 | €6,825 | +€174 | +2.6% |
| Financial debts | 43 | - | €6,799 | +€6,799 | |
| Credit institutions | 430/8 | - | €6,799 | +€6,799 | |
| Trade debts | 44 | €17,624 | €9,356 | -€8,268 | -46.9% |
| Suppliers | 440/4 | €17,624 | €9,356 | -€8,268 | -46.9% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | - | €0 | = | |
| Turnover | 70 | €349,477 | - | -€349,477 | |
| Goods, raw materials, services and sundry goods | 60/61 | €195,442 | - | -€195,442 | |
| Remuneration, social security and pensions | 62 | €71,098 | €42,936 | -€28,162 | -39.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,776 | €2,635 | -€7,141 | -73.0% |
| Other operating charges | 640/8 | €811 | €100 | -€711 | -87.7% |
| Gross operating margin | 9900 | €155,412 | €121,552 | -€33,860 | -21.8% |
| Operating profit (loss) | 9901 | €73,726 | €75,881 | +€2,154 | +2.9% |
| Financial income | 75/76B | €7,297 | €12,317 | +€5,020 | +68.8% |
| Recurring financial income | 75 | €7,297 | €12,317 | +€5,020 | +68.8% |
| Financial charges | 65/66B | €450 | €291 | -€160 | -35.5% |
| Recurring financial charges | 65 | €450 | €291 | -€160 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | €80,573 | €87,908 | +€7,334 | +9.1% |
| Income taxes | 67/77 | -€11,738 | - | +€11,738 | |
| Profit (loss) for the period | 9904 | €92,311 | €87,908 | -€4,404 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €92,311 | €87,908 | -€4,404 | -4.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2021 and 30 September 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.