B.SAINTE-AGATHE: 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.
B.SAINTE-AGATHE
Largest movements
- Cash -€42,044
down €42,044 (-30.0%), from €140,139 to €98,095
mainly Investment in fixed assets (net) (-€48,467) and Trade debts (-€16,859)
- Tangible fixed assets +€41,155
up €41,155 (+221%), from €18,657 to €59,811
of which Plant, machinery and equipment: +€30,610
- Receivables within one year +€8,105
up €8,105 (+96.6%), from €8,394 to €16,499
- Stocks and contracts -€5,121
down €5,121 (-40.3%), from €12,715 to €7,594
- Trade debts -€16,859
down €16,859 (-21.6%), from €78,074 to €61,215
- Other debts +€13,518
up €13,518 (+241%), from €5,603 to €19,121
- Profit (loss) carried forward +€10,780
up €10,780 (+23.4%), from €45,976 to €56,755
- Tax, wage and social debts -€6,916
down €6,916 (-17.4%), from €39,772 to €32,857
of which Taxes: -€6,055
- Gross operating margin -€20,827
down €20,827 (-13.2%), from €157,702 to €136,875
- Staff costs +€8,346
up €8,346 (+8.1%), from €102,852 to €111,198
- Taxes -€6,055
down €6,055 (-57.1%), from €10,601 to €4,546
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 | €188,425 | €188,948 | +€523 | +0.3% |
| Fixed assets | 21/28 | €23,573 | €64,727 | +€41,155 | +175% |
| Tangible fixed assets | 22/27 | €18,657 | €59,811 | +€41,155 | +221% |
| Plant, machinery and equipment | 23 | €13,481 | €44,091 | +€30,610 | +227% |
| Furniture and vehicles | 24 | - | €12,455 | +€12,455 | |
| Other tangible fixed assets | 26 | €5,176 | €3,265 | -€1,910 | -36.9% |
| Financial fixed assets | 28 | €4,916 | €4,916 | = | 0.0% |
| Current assets | 29/58 | €164,852 | €124,221 | -€40,632 | -24.6% |
| Stocks and contracts in progress | 3 | €12,715 | €7,594 | -€5,121 | -40.3% |
| Stocks | 30/36 | €12,715 | €7,594 | -€5,121 | -40.3% |
| Amounts receivable within one year | 40/41 | €8,394 | €16,499 | +€8,105 | +96.6% |
| Other amounts receivable | 41 | €8,394 | €16,499 | +€8,105 | +96.6% |
| Cash at bank and in hand | 54/58 | €140,139 | €98,095 | -€42,044 | -30.0% |
| Deferred charges and accrued income | 490/1 | €3,604 | €2,033 | -€1,572 | -43.6% |
| Total equity and liabilities | 10/49 | €188,425 | €188,948 | +€523 | +0.3% |
| Equity | 10/15 | €64,976 | €75,755 | +€10,780 | +16.6% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,976 | €56,755 | +€10,780 | +23.4% |
| Amounts payable | 17/49 | €123,449 | €113,193 | -€10,257 | -8.3% |
| Amounts payable within one year | 42/48 | €123,449 | €113,193 | -€10,257 | -8.3% |
| Trade debts | 44 | €78,074 | €61,215 | -€16,859 | -21.6% |
| Suppliers | 440/4 | €78,074 | €61,215 | -€16,859 | -21.6% |
| Taxes, remuneration and social security | 45 | €39,772 | €32,857 | -€6,916 | -17.4% |
| Taxes | 450/3 | €10,601 | €4,546 | -€6,055 | -57.1% |
| Remuneration and social security | 454/9 | €29,171 | €28,311 | -€860 | -2.9% |
| Other amounts payable | 47/48 | €5,603 | €19,121 | +€13,518 | +241% |
| Remuneration, social security and pensions | 62 | €102,852 | €111,198 | +€8,346 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,831 | €7,313 | +€1,481 | +25.4% |
| Other operating charges | 640/8 | €2,064 | €1,916 | -€148 | -7.2% |
| Gross operating margin | 9900 | €157,702 | €136,875 | -€20,827 | -13.2% |
| Operating profit (loss) | 9901 | €46,955 | €16,448 | -€30,507 | -65.0% |
| Financial income | 75/76B | €35 | €7 | -€28 | -79.4% |
| Recurring financial income | 75 | €35 | €7 | -€28 | -79.4% |
| Financial charges | 65/66B | €1,159 | €1,130 | -€29 | -2.5% |
| Recurring financial charges | 65 | €1,159 | €1,130 | -€29 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €45,831 | €15,325 | -€30,506 | -66.6% |
| Income taxes | 67/77 | €10,601 | €4,546 | -€6,055 | -57.1% |
| Profit (loss) for the period | 9904 | €35,230 | €10,780 | -€24,451 | -69.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,230 | €10,780 | -€24,451 | -69.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.