Le Saupont: 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.
What changed
Le Saupont
NACE 88.993, Social work activities without accommodation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€187,782
2024 · €384,374-€196,592
Equity
€12.7m
2024 · €13.4m-€697,409
Cash
€820,873
2024 · €1.1m-€269,439
Balance sheet total
€30.3m
2024 · €31.4m-€1.0m
Largest movements
Assets
- Current investments -€1.0m
down €1.0m (-21.7%), from €4.7m to €3.6m
- Stocks and contracts +€962,894
up €962,894 (+35.1%), from €2.7m to €3.7m
- Receivables within one year -€358,753
down €358,753 (-6.4%), from €5.6m to €5.3m
of which Other amounts receivable: -€309,105
- Tangible fixed assets -€341,276
down €341,276 (-2.0%), from €16.8m to €16.5m
of which Land and buildings: -€1.8m
Equity and liabilities
- Investment grants -€885,391
down €885,391 (-62.7%), from €1.4m to €527,503
- Short-term financial debts -€713,040
down €713,040 (-20.1%), from €3.5m to €2.8m
- Tax, wage and social debts +€589,677
up €589,677 (+27.6%), from €2.1m to €2.7m
of which Remuneration and social security: +€344,491
- Debts after one year +€451,713
up €451,713 (+5.6%), from €8.0m to €8.5m
- Trade debts -€438,948
down €438,948 (-21.2%), from €2.1m to €1.6m
Income statement
- Financial income +€665,882
up €665,882 (+101%), from €659,022 to €1.3m
- Staff costs +€415,921
up €415,921 (+3.0%), from €13.9m to €14.4m
- Depreciation +€265,036
up €265,036 (+17.0%), from €1.6m to €1.8m
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.
Result 2024
€384,374
Turnover
-€89,750
Other operating income
+€62,470
Goods and materials
-€200,500
Services and other goods
-€190,518
Staff costs
-€415,921
Depreciation
-€265,036
Write-downs
-€87,639
Provisions
-€140,000
Other operating charges
+€5,126
Other operating items
+€313,271
Financial income
+€665,882
Financial charges
+€146,023
Result 2025
€187,782
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.6m
Investment
-€513,953
Financing
-€1.3m
Cash 2024
€1.1m
From operations (derived)
+€1.6m
Net result for the year
+€187,782
Depreciation
+€1.8m
Stocks and contracts
-€962,894
Receivables within one year
+€358,753
Deferred charges and accrued income
+€54,513
Trade debts
-€438,948
Tax, wage and social debts
+€589,677
Other debts
-€15,791
Accrued charges and deferred income
+€867
Investment (derived)
-€513,953
Investment in fixed assets (net)
-€1.5m
Current investments
+€1.0m
Financing
-€1.3m
Debts after one year
+€451,713
Current portion of long-term debt
-€203,281
Short-term financial debts
-€713,040
Contributions, distributions and other
-€885,191
Cash 2025
€820,873
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,360,595 | €30,334,383 | -€1.0m | -3.3% |
| Fixed assets | 21/28 | €17,180,285 | €16,883,415 | -€296,869 | -1.7% |
| Intangible fixed assets | 21 | €299,925 | €344,332 | +€44,407 | +14.8% |
| Tangible fixed assets | 22/27 | €16,846,809 | €16,505,533 | -€341,276 | -2.0% |
| Land and buildings | 22 | €13,087,477 | €11,322,438 | -€1.8m | -13.5% |
| Plant, machinery and equipment | 23 | €3,210,031 | €3,272,635 | +€62,604 | +2.0% |
| Furniture and vehicles | 24 | €222,761 | €141,466 | -€81,295 | -36.5% |
| Assets under construction and advance payments | 27 | €326,540 | €1,768,994 | +€1.4m | +442% |
| Financial fixed assets | 28 | €33,550 | €33,550 | = | 0.0% |
| Affiliated companies | 280/1 | €18,550 | €18,550 | = | 0.0% |
| Participating interests | 280 | €18,550 | €18,550 | = | 0.0% |
| Companies linked by participating interests | 282/3 | €15,000 | €15,000 | = | 0.0% |
| Participating interests | 282 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €14,180,311 | €13,450,968 | -€729,343 | -5.1% |
| Stocks and contracts in progress | 3 | €2,745,537 | €3,708,431 | +€962,894 | +35.1% |
| Stocks | 30/36 | €2,745,537 | €3,708,431 | +€962,894 | +35.1% |
| Raw materials and consumables | 30/31 | €139,279 | €143,326 | +€4,047 | +2.9% |
| Finished goods | 33 | €215,225 | €171,177 | -€44,048 | -20.5% |
| Goods purchased for resale | 34 | €2,391,034 | €3,393,928 | +€1.0m | +41.9% |
| Amounts receivable within one year | 40/41 | €5,608,772 | €5,250,019 | -€358,753 | -6.4% |
| Trade receivables | 40 | €5,172,636 | €5,122,988 | -€49,648 | -1.0% |
| Other amounts receivable | 41 | €436,137 | €127,031 | -€309,105 | -70.9% |
| Current investments | 50/53 | €4,655,351 | €3,645,819 | -€1.0m | -21.7% |
| Other investments | 51/53 | €4,655,351 | €3,645,819 | -€1.0m | -21.7% |
| Cash at bank and in hand | 54/58 | €1,090,312 | €820,873 | -€269,439 | -24.7% |
| Deferred charges and accrued income | 490/1 | €80,338 | €25,825 | -€54,513 | -67.9% |
| Total equity and liabilities | 10/49 | €31,360,595 | €30,334,383 | -€1.0m | -3.3% |
| Equity | 10/15 | €13,392,858 | €12,695,449 | -€697,409 | -5.2% |
| Contributions | 10/11 | €125,447 | €125,647 | +€200 | +0.2% |
| Reserves | 13 | €7,751,813 | €7,751,813 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,645,013 | €7,645,013 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,515 | €12,515 | = | 0.0% |
| Other | 1319 | €7,632,498 | €7,632,498 | = | 0.0% |
| Tax-exempt reserves | 132 | €106,800 | €106,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,102,704 | €4,290,486 | +€187,782 | +4.6% |
| Investment grants | 15 | €1,412,895 | €527,503 | -€885,391 | -62.7% |
| Amounts payable | 17/49 | €17,967,737 | €17,638,934 | -€328,803 | -1.8% |
| Amounts payable after more than one year | 17 | €8,021,490 | €8,473,203 | +€451,713 | +5.6% |
| Financial debts | 170/4 | €8,021,490 | €8,473,203 | +€451,713 | +5.6% |
| Leasing and similar obligations | 172 | €125,814 | €70,456 | -€55,358 | -44.0% |
| Credit institutions | 173 | €7,895,676 | €8,402,747 | +€507,071 | +6.4% |
| Amounts payable within one year | 42/48 | €9,913,918 | €9,132,535 | -€781,383 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €2,145,478 | €1,942,197 | -€203,281 | -9.5% |
| Financial debts | 43 | €3,545,798 | €2,832,758 | -€713,040 | -20.1% |
| Credit institutions | 430/8 | €3,545,798 | €2,832,758 | -€713,040 | -20.1% |
| Trade debts | 44 | €2,068,592 | €1,629,644 | -€438,948 | -21.2% |
| Suppliers | 440/4 | €2,068,592 | €1,629,644 | -€438,948 | -21.2% |
| Taxes, remuneration and social security | 45 | €2,135,265 | €2,724,942 | +€589,677 | +27.6% |
| Taxes | 450/3 | €69,911 | €315,097 | +€245,186 | +351% |
| Remuneration and social security | 454/9 | €2,065,354 | €2,409,845 | +€344,491 | +16.7% |
| Other amounts payable | 47/48 | €18,785 | €2,994 | -€15,791 | -84.1% |
| Accrued charges and deferred income | 492/3 | €32,329 | €33,196 | +€867 | +2.7% |
| Operating income | 70/76A | €29,393,693 | €29,645,991 | +€252,298 | +0.9% |
| Turnover | 70 | €23,210,949 | €23,121,199 | -€89,750 | -0.4% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €26,491 | -€44,048 | -€70,539 | |
| Other operating income | 74 | €6,127,615 | €6,190,085 | +€62,470 | +1.0% |
| Non-recurring operating income | 76A | €28,638 | €378,755 | +€350,117 | +1,223% |
| Operating charges | 60/66A | €29,013,760 | €30,274,555 | +€1.3m | +4.3% |
| Goods for resale, raw materials and consumables | 60 | €9,508,252 | €9,708,752 | +€200,500 | +2.1% |
| Purchases | 600/8 | €9,737,620 | €10,686,911 | +€949,291 | +9.7% |
| Change in stocks: decrease (increase) | 609 | -€229,368 | -€978,159 | -€748,791 | -326% |
| Services and other goods | 61 | €4,057,421 | €4,247,939 | +€190,518 | +4.7% |
| Remuneration, social security and pensions | 62 | €13,935,341 | €14,351,262 | +€415,921 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,555,318 | €1,820,354 | +€265,036 | +17.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €24,845 | €112,484 | +€87,639 | +353% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€140,000 | - | +€140,000 | |
| Other operating charges | 640/8 | €31,567 | €26,440 | -€5,126 | -16.2% |
| Non-recurring operating charges | 66A | €41,016 | €7,323 | -€33,693 | -82.1% |
| Operating profit (loss) | 9901 | €379,933 | -€628,564 | -€1.0m | |
| Financial income | 75/76B | €659,022 | €1,324,904 | +€665,882 | +101% |
| Recurring financial income | 75 | €659,022 | €1,324,904 | +€665,882 | +101% |
| Income from financial fixed assets | 750 | €9,239 | €3,137 | -€6,102 | -66.0% |
| Income from current assets | 751 | €133,117 | €138,477 | +€5,359 | +4.0% |
| Other financial income | 752/9 | €516,665 | €1,183,290 | +€666,625 | +129% |
| Financial charges | 65/66B | €654,581 | €508,558 | -€146,023 | -22.3% |
| Recurring financial charges | 65 | €654,581 | €508,558 | -€146,023 | -22.3% |
| Debt charges | 650 | €100,831 | €86,863 | -€13,969 | -13.9% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €70,497 | €85,310 | +€14,813 | +21.0% |
| Other financial charges | 652/9 | €483,253 | €336,386 | -€146,867 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | €384,374 | €187,782 | -€196,592 | -51.1% |
| Profit (loss) for the period | 9904 | €384,374 | €187,782 | -€196,592 | -51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €384,374 | €187,782 | -€196,592 | -51.1% |
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 26 October 2026 via checked.be.