SAINT-GAULTIER: 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-GAULTIER
Largest movements
- Cash +€32,577
up €32,577 (+1430.2%), from €2,278 to €34,854
mainly Net result for the year (+€20,434) and Deferred charges and accrued income (+€16,552)
- Deferred charges and accrued income -€16,552
no longer reported in 2024 (was €16,552)
- Current investments -€14,439
down €14,439 (-5.7%), from €253,643 to €239,203
- Profit (loss) carried forward +€20,434
up €20,434 (+5.4%), from -€375,396 to -€354,962
- Other debts -€16,552
down €16,552 (-7.7%), from €214,014 to €197,462
- Financial income +€15,891
up €15,891 (+96.0%), from €16,552 to €32,443
- Gross operating margin +€1,393
up €1,393 (+15.4%), from -€9,027 to -€7,634
- Purchases and services -€1,393
down €1,393 (-15.4%), from €9,027 to €7,634
- Financial charges -€120
down €120 (-3.4%), from €3,528 to €3,408
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 | €658,011 | €663,880 | +€5,869 | +0.9% |
| Fixed assets | 21/28 | €3,100 | €3,100 | = | 0.0% |
| Financial fixed assets | 28 | €3,100 | €3,100 | = | 0.0% |
| Current assets | 29/58 | €654,911 | €660,780 | +€5,869 | +0.9% |
| Amounts receivable after more than one year | 29 | €303,935 | €308,219 | +€4,284 | +1.4% |
| Other amounts receivable | 291 | €303,935 | €308,219 | +€4,284 | +1.4% |
| Amounts receivable within one year | 40/41 | €78,503 | €78,503 | = | 0.0% |
| Other amounts receivable | 41 | €78,503 | €78,503 | = | 0.0% |
| Current investments | 50/53 | €253,643 | €239,203 | -€14,439 | -5.7% |
| Cash at bank and in hand | 54/58 | €2,278 | €34,854 | +€32,577 | +1430.2% |
| Deferred charges and accrued income | 490/1 | €16,552 | - | -€16,552 | |
| Total equity and liabilities | 10/49 | €658,011 | €663,880 | +€5,869 | +0.9% |
| Equity | 10/15 | €424,604 | €445,038 | +€20,434 | +4.8% |
| Contributions | 10/11 | €800,000 | €800,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€375,396 | -€354,962 | +€20,434 | +5.4% |
| Amounts payable | 17/49 | €233,407 | €218,842 | -€14,564 | -6.2% |
| Amounts payable within one year | 42/48 | €221,407 | €206,842 | -€14,564 | -6.6% |
| Trade debts | 44 | €7,393 | €9,380 | +€1,988 | +26.9% |
| Suppliers | 440/4 | €7,393 | €9,380 | +€1,988 | +26.9% |
| Other amounts payable | 47/48 | €214,014 | €197,462 | -€16,552 | -7.7% |
| Accrued charges and deferred income | 492/3 | €12,000 | €12,000 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €9,027 | €7,634 | -€1,393 | -15.4% |
| Other operating charges | 640/8 | €960 | €968 | +€7 | +0.8% |
| Gross operating margin | 9900 | -€9,027 | -€7,634 | +€1,393 | +15.4% |
| Operating profit (loss) | 9901 | -€9,987 | -€8,601 | +€1,386 | +13.9% |
| Financial income | 75/76B | €16,552 | €32,443 | +€15,891 | +96.0% |
| Recurring financial income | 75 | €16,552 | €32,443 | +€15,891 | +96.0% |
| Financial charges | 65/66B | €3,528 | €3,408 | -€120 | -3.4% |
| Recurring financial charges | 65 | €3,528 | €3,408 | -€120 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €3,037 | €20,434 | +€17,397 | +572.8% |
| Profit (loss) for the period | 9904 | €3,037 | €20,434 | +€17,397 | +572.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,037 | €20,434 | +€17,397 | +572.8% |
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 8 October 2026 via checked.be.