SAINT-BENOIT: 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.
SAINT-BENOIT
Largest movements
- Receivables within one year -€76,649
down €76,649 (-95.9%), from €79,938 to €3,289
- Cash +€3,916
up €3,916 (+11171.4%), from €35 to €3,951
mainly Receivables within one year (+€76,649) and Net result for the year (+€8,432)
- Tangible fixed assets -€1,888
down €1,888 (-14.0%), from €13,525 to €11,636
of which Furniture and vehicles: -€2,430
- Debts after one year -€30,000
down €30,000 (-100.0%), from €30,000 to €0
- Trade debts -€22,828
down €22,828 (-78.6%), from €29,040 to €6,212
- Other debts -€12,594
down €12,594 (-99.2%), from €12,695 to €102
- Short-term financial debts -€12,481
no longer reported in 2024 (was €12,481)
- Profit (loss) carried forward +€8,432
up €8,432 (+16.3%), from -€51,737 to -€43,305
- Gross operating margin -€18,580
down €18,580 (-45.5%), from €40,812 to €22,232
- Purchases and services -€7,919
down €7,919 (-27.0%), from €29,348 to €21,429
- Turnover -€6,214
down €6,214 (-22.4%), from €27,731 to €21,517
- Other operating charges +€5,543
up €5,543 (+203.7%), from €2,722 to €8,265
- Financial charges -€757
down €757 (-55.5%), from €1,364 to €607
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 | €93,548 | €18,926 | -€74,622 | -79.8% |
| Fixed assets | 21/28 | €13,575 | €11,686 | -€1,888 | -13.9% |
| Tangible fixed assets | 22/27 | €13,525 | €11,636 | -€1,888 | -14.0% |
| Plant, machinery and equipment | 23 | €607 | €1,149 | +€541 | +89.2% |
| Furniture and vehicles | 24 | €12,918 | €10,488 | -€2,430 | -18.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €79,973 | €7,240 | -€72,733 | -90.9% |
| Amounts receivable within one year | 40/41 | €79,938 | €3,289 | -€76,649 | -95.9% |
| Trade receivables | 40 | €79,938 | €3,289 | -€76,649 | -95.9% |
| Cash at bank and in hand | 54/58 | €35 | €3,951 | +€3,916 | +11171.4% |
| Total equity and liabilities | 10/49 | €93,548 | €18,926 | -€74,622 | -79.8% |
| Equity | 10/15 | €3,220 | €11,653 | +€8,432 | +261.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €4,958 | €4,958 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,958 | €4,958 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,958 | €4,958 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,737 | -€43,305 | +€8,432 | +16.3% |
| Amounts payable | 17/49 | €90,327 | €7,273 | -€83,054 | -91.9% |
| Amounts payable after more than one year | 17 | €30,000 | €0 | -€30,000 | -100.0% |
| Other amounts payable | 178/9 | €30,000 | €0 | -€30,000 | -100.0% |
| Amounts payable within one year | 42/48 | €60,327 | €7,273 | -€53,054 | -87.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €12,481 | - | -€12,481 | |
| Credit institutions | 430/8 | €12,481 | - | -€12,481 | |
| Trade debts | 44 | €29,040 | €6,212 | -€22,828 | -78.6% |
| Suppliers | 440/4 | €29,040 | €6,212 | -€22,828 | -78.6% |
| Taxes, remuneration and social security | 45 | €6,111 | €960 | -€5,151 | -84.3% |
| Taxes | 450/3 | €6,111 | €960 | -€5,151 | -84.3% |
| Other amounts payable | 47/48 | €12,695 | €102 | -€12,594 | -99.2% |
| Turnover | 70 | €27,731 | €21,517 | -€6,214 | -22.4% |
| Non-recurring operating income | 76A | €42,379 | €22,144 | -€20,235 | -47.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €29,348 | €21,429 | -€7,919 | -27.0% |
| Remuneration, social security and pensions | 62 | €564 | - | -€564 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,182 | €4,935 | +€753 | +18.0% |
| Other operating charges | 640/8 | €2,722 | €8,265 | +€5,543 | +203.7% |
| Gross operating margin | 9900 | €40,812 | €22,232 | -€18,580 | -45.5% |
| Operating profit (loss) | 9901 | €33,345 | €9,032 | -€24,312 | -72.9% |
| Financial income | 75/76B | €605 | €7 | -€598 | -98.8% |
| Recurring financial income | 75 | €605 | €7 | -€598 | -98.8% |
| Financial charges | 65/66B | €1,364 | €607 | -€757 | -55.5% |
| Recurring financial charges | 65 | €1,364 | €607 | -€757 | -55.5% |
| Profit (loss) for the period before taxes | 9903 | €32,586 | €8,432 | -€24,154 | -74.1% |
| Profit (loss) for the period | 9904 | €32,586 | €8,432 | -€24,154 | -74.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,586 | €8,432 | -€24,154 | -74.1% |
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 4 October 2026 via checked.be.