SAINT LUCIA: 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
SAINT LUCIA
NACE 64.210, Activities of holding companies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€40,421
2024 · -€2,965+€43,386
Equity
€387,060
2024 · €346,639+€40,421
Cash
€1,047
2024 · €2,154-€1,107
Balance sheet total
€1.2m
2024 · €1.2m-€51,473
Largest movements
Assets
- Tangible fixed assets -€51,969
down €51,969 (-4.7%), from €1.1m to €1.1m
Equity and liabilities
- Debts after one year -€62,374
down €62,374 (-8.3%), from €750,171 to €687,797
- Reserves +€40,421
up €40,421 (+12.1%), from €334,239 to €374,660
of which Distributable reserves: +€40,421
- Other debts -€36,531
down €36,531 (-50.1%), from €72,986 to €36,455
Income statement
- Gross operating margin +€46,790
up €46,790 (+70.1%), from €66,778 to €113,569
- Taxes +€4,043
up €4,043 (+878,804%), from €0 to €4,043
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
-€2,965
Gross operating margin
+€46,790
Depreciation
-€57
Other operating charges
-€185
Financial income
+€83
Financial charges
+€796
Taxes
-€4,043
Result 2025
€40,421
raises the resultlowers the result
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
+€60,269
Investment
€0
Financing
-€61,376
Cash 2024
€2,154
From operations (derived)
+€60,269
Net result for the year
+€40,421
Depreciation
+€51,969
Receivables within one year
-€1,765
Deferred charges and accrued income
+€162
Trade debts
+€1,322
Tax, wage and social debts
+€4,691
Other debts
-€36,531
Financing
-€61,376
Debts after one year
-€62,374
Current portion of long-term debt
+€998
Cash 2025
€1,047
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,232,448 | €1,180,975 | -€51,473 | -4.2% |
| Fixed assets | 21/28 | €1,141,829 | €1,089,860 | -€51,969 | -4.6% |
| Tangible fixed assets | 22/27 | €1,102,829 | €1,050,860 | -€51,969 | -4.7% |
| Land and buildings | 22 | €1,102,829 | €1,050,860 | -€51,969 | -4.7% |
| Financial fixed assets | 28 | €39,000 | €39,000 | = | 0.0% |
| Current assets | 29/58 | €90,619 | €91,115 | +€496 | +0.5% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Other amounts receivable | 291 | €60,000 | €60,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,783 | €16,548 | +€1,765 | +11.9% |
| Trade receivables | 40 | €2,265 | €1,964 | -€301 | -13.3% |
| Other amounts receivable | 41 | €12,518 | €14,585 | +€2,066 | +16.5% |
| Current investments | 50/53 | €12,375 | €12,375 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,154 | €1,047 | -€1,107 | -51.4% |
| Deferred charges and accrued income | 490/1 | €1,306 | €1,144 | -€162 | -12.4% |
| Total equity and liabilities | 10/49 | €1,232,448 | €1,180,975 | -€51,473 | -4.2% |
| Equity | 10/15 | €346,639 | €387,060 | +€40,421 | +11.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €334,239 | €374,660 | +€40,421 | +12.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €334,239 | €374,660 | +€40,421 | +12.1% |
| Amounts payable | 17/49 | €885,809 | €793,915 | -€91,894 | -10.4% |
| Amounts payable after more than one year | 17 | €750,171 | €687,797 | -€62,374 | -8.3% |
| Financial debts | 170/4 | €750,171 | €687,797 | -€62,374 | -8.3% |
| Amounts payable within one year | 42/48 | €135,638 | €106,118 | -€29,520 | -21.8% |
| Current portion of amounts payable after more than one year | 42 | €61,376 | €62,374 | +€998 | +1.6% |
| Trade debts | 44 | €591 | €1,913 | +€1,322 | +224% |
| Suppliers | 440/4 | €591 | €1,913 | +€1,322 | +224% |
| Taxes, remuneration and social security | 45 | €684 | €5,376 | +€4,691 | +685% |
| Taxes | 450/3 | €684 | €5,376 | +€4,691 | +685% |
| Other amounts payable | 47/48 | €72,986 | €36,455 | -€36,531 | -50.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,912 | €51,969 | +€57 | +0.1% |
| Other operating charges | 640/8 | €5,258 | €5,442 | +€185 | +3.5% |
| Gross operating margin | 9900 | €66,778 | €113,569 | +€46,790 | +70.1% |
| Operating profit (loss) | 9901 | €9,608 | €56,157 | +€46,549 | +484% |
| Financial income | 75/76B | €1,579 | €1,661 | +€83 | +5.2% |
| Recurring financial income | 75 | €1,579 | €1,661 | +€83 | +5.2% |
| Financial charges | 65/66B | €14,152 | €13,355 | -€796 | -5.6% |
| Recurring financial charges | 65 | €14,152 | €13,355 | -€796 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,965 | €44,464 | +€47,428 | |
| Income taxes | 67/77 | €0 | €4,043 | +€4,043 | +878,804% |
| Profit (loss) for the period | 9904 | -€2,965 | €40,421 | +€43,386 | |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,965 | €40,421 | +€43,386 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.