LE SAINT BERNARD: 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.
LE SAINT BERNARD
Largest movements
- Cash -€7,684
down €7,684 (-11.1%), from €69,071 to €61,387
mainly Net result for the year (-€7,908) and Investment in fixed assets (net) (-€3,393)
- Receivables within one year -€1,655
no longer reported in 2025 (was €1,655)
- Deferred charges and accrued income -€1,043
down €1,043 (-28.2%), from €3,700 to €2,656
- Profit (loss) carried forward -€7,908
down €7,908 (-30.3%), from €26,081 to €18,173
- Debts after one year -€2,997
down €2,997 (-44.9%), from €6,673 to €3,677
- Other debts +€1,729
up €1,729 (+19.6%), from €8,825 to €10,554
- Tax, wage and social debts -€1,155
down €1,155 (-14.5%), from €7,961 to €6,806
of which Taxes: -€835
- Gross operating margin -€13,887
down €13,887 (-19.6%), from €70,840 to €56,954
- Taxes -€2,433
down €2,433 (-96.9%), from €2,511 to €78
- Staff costs +€1,404
up €1,404 (+2.5%), from €56,396 to €57,800
- Depreciation +€1,345
up €1,345 (+61.0%), from €2,204 to €3,549
- Financial charges -€993
down €993 (-34.0%), from €2,924 to €1,931
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 | €103,793 | €93,629 | -€10,164 | -9.8% |
| Fixed assets | 21/28 | €22,478 | €22,323 | -€156 | -0.7% |
| Tangible fixed assets | 22/27 | €22,428 | €22,273 | -€156 | -0.7% |
| Plant, machinery and equipment | 23 | €22,428 | €22,273 | -€156 | -0.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €81,315 | €71,307 | -€10,008 | -12.3% |
| Stocks and contracts in progress | 3 | €6,889 | €7,263 | +€374 | +5.4% |
| Stocks | 30/36 | €6,889 | €7,263 | +€374 | +5.4% |
| Amounts receivable within one year | 40/41 | €1,655 | - | -€1,655 | |
| Other amounts receivable | 41 | €1,655 | - | -€1,655 | |
| Cash at bank and in hand | 54/58 | €69,071 | €61,387 | -€7,684 | -11.1% |
| Deferred charges and accrued income | 490/1 | €3,700 | €2,656 | -€1,043 | -28.2% |
| Total equity and liabilities | 10/49 | €103,793 | €93,629 | -€10,164 | -9.8% |
| Equity | 10/15 | €73,345 | €65,437 | -€7,908 | -10.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €41,064 | €41,064 | = | 0.0% |
| Non-distributable reserves | 130/1 | €663 | €663 | = | 0.0% |
| Legal reserve | 130 | €663 | €663 | = | 0.0% |
| Distributable reserves | 133 | €40,401 | €40,401 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,081 | €18,173 | -€7,908 | -30.3% |
| Amounts payable | 17/49 | €30,448 | €28,193 | -€2,255 | -7.4% |
| Amounts payable after more than one year | 17 | €6,673 | €3,677 | -€2,997 | -44.9% |
| Financial debts | 170/4 | €6,673 | €3,677 | -€2,997 | -44.9% |
| Amounts payable within one year | 42/48 | €23,775 | €24,516 | +€741 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €2,861 | €2,640 | -€220 | -7.7% |
| Trade debts | 44 | €4,128 | €4,516 | +€388 | +9.4% |
| Suppliers | 440/4 | €4,128 | €4,516 | +€388 | +9.4% |
| Taxes, remuneration and social security | 45 | €7,961 | €6,806 | -€1,155 | -14.5% |
| Taxes | 450/3 | €4,701 | €3,866 | -€835 | -17.8% |
| Remuneration and social security | 454/9 | €3,260 | €2,940 | -€320 | -9.8% |
| Other amounts payable | 47/48 | €8,825 | €10,554 | +€1,729 | +19.6% |
| Remuneration, social security and pensions | 62 | €56,396 | €57,800 | +€1,404 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,204 | €3,549 | +€1,345 | +61.0% |
| Other operating charges | 640/8 | €1,301 | €1,662 | +€361 | +27.7% |
| Gross operating margin | 9900 | €70,840 | €56,954 | -€13,887 | -19.6% |
| Operating profit (loss) | 9901 | €10,940 | -€6,056 | -€16,996 | |
| Financial income | 75/76B | €80 | €157 | +€77 | +95.8% |
| Recurring financial income | 75 | €80 | €157 | +€77 | +95.8% |
| Financial charges | 65/66B | €2,924 | €1,931 | -€993 | -34.0% |
| Recurring financial charges | 65 | €2,924 | €1,931 | -€993 | -34.0% |
| Profit (loss) for the period before taxes | 9903 | €8,095 | -€7,831 | -€15,926 | |
| Income taxes | 67/77 | €2,511 | €78 | -€2,433 | -96.9% |
| Profit (loss) for the period | 9904 | €5,584 | -€7,908 | -€13,493 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,584 | -€7,908 | -€13,493 |
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 16 October 2026 via checked.be.