SAINT BERNARD: 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 BERNARD
Largest movements
- Receivables within one year -€10,798
down €10,798 (-37.1%), from €29,098 to €18,301
of which Trade receivables: -€17,741
- Stocks and contracts -€6,500
down €6,500 (-18.6%), from €35,000 to €28,500
- Tax, wage and social debts -€23,500
down €23,500 (-72.3%), from €32,500 to €9,000
- Other debts +€7,601
up €7,601 (+94.7%), from €8,023 to €15,623
- Profit (loss) carried forward -€1,730
down €1,730 (-1.9%), from -€92,613 to -€94,344
- Gross operating margin -€1,026
down €1,026 (-37.3%), from €2,750 to €1,725
- Financial income -€56
no longer reported in 2025 (was €56)
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,912 | €48,151 | -€17,761 | -26.9% |
| Fixed assets | 21/28 | €1,813 | €1,350 | -€463 | -25.5% |
| Tangible fixed assets | 22/27 | €1,392 | €929 | -€463 | -33.2% |
| Furniture and vehicles | 24 | €1,392 | €929 | -€463 | -33.2% |
| Financial fixed assets | 28 | €421 | €421 | = | 0.0% |
| Current assets | 29/58 | €64,098 | €46,801 | -€17,298 | -27.0% |
| Stocks and contracts in progress | 3 | €35,000 | €28,500 | -€6,500 | -18.6% |
| Contracts in progress | 37 | €35,000 | €28,500 | -€6,500 | -18.6% |
| Amounts receivable within one year | 40/41 | €29,098 | €18,301 | -€10,798 | -37.1% |
| Trade receivables | 40 | €20,965 | €3,225 | -€17,741 | -84.6% |
| Other amounts receivable | 41 | €8,133 | €15,076 | +€6,943 | +85.4% |
| Total equity and liabilities | 10/49 | €65,912 | €48,151 | -€17,761 | -26.9% |
| Equity | 10/15 | -€30,613 | -€32,344 | -€1,730 | -5.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,613 | -€94,344 | -€1,730 | -1.9% |
| Amounts payable | 17/49 | €96,525 | €80,495 | -€16,030 | -16.6% |
| Amounts payable within one year | 42/48 | €95,989 | €79,942 | -€16,047 | -16.7% |
| Financial debts | 43 | €19,431 | €19,245 | -€186 | -1.0% |
| Credit institutions | 430/8 | €19,431 | €19,245 | -€186 | -1.0% |
| Trade debts | 44 | €36,035 | €36,074 | +€39 | +0.1% |
| Suppliers | 440/4 | €36,035 | €36,074 | +€39 | +0.1% |
| Taxes, remuneration and social security | 45 | €32,500 | €9,000 | -€23,500 | -72.3% |
| Remuneration and social security | 454/9 | €32,500 | €9,000 | -€23,500 | -72.3% |
| Other amounts payable | 47/48 | €8,023 | €15,623 | +€7,601 | +94.7% |
| Accrued charges and deferred income | 492/3 | €536 | €553 | +€16 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €463 | €463 | = | 0.0% |
| Other operating charges | 640/8 | €564 | €567 | +€3 | +0.6% |
| Non-recurring operating charges | 66A | - | €1 | +€1 | |
| Gross operating margin | 9900 | €2,750 | €1,725 | -€1,026 | -37.3% |
| Operating profit (loss) | 9901 | €1,723 | €694 | -€1,029 | -59.7% |
| Financial income | 75/76B | €56 | - | -€56 | |
| Recurring financial income | 75 | €56 | - | -€56 | |
| Financial charges | 65/66B | €2,428 | €2,424 | -€4 | -0.2% |
| Recurring financial charges | 65 | €2,428 | €2,424 | -€4 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | -€649 | -€1,730 | -€1,081 | -166.6% |
| Profit (loss) for the period | 9904 | -€649 | -€1,730 | -€1,081 | -166.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€649 | -€1,730 | -€1,081 | -166.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.