SAINT MEDARD: 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.
SAINT MEDARD
Largest movements
- Tangible fixed assets -€12,402
down €12,402 (-8.5%), from €146,048 to €133,647
of which Plant, machinery and equipment: -€10,759
- Intangible fixed assets -€3,500
down €3,500 (-100%), from €3,500 to €0
- Cash -€2,572
down €2,572 (-63.8%), from €4,031 to €1,459
mainly Investment in fixed assets (net) (-€13,869) and Net result for the year (-€12,291)
- Receivables within one year -€1,741
down €1,741 (-39.8%), from €4,377 to €2,636
of which Trade receivables: -€2,060
- Profit (loss) carried forward -€12,291
down €12,291 (-12.0%), from -€102,845 to -€115,136
- Trade debts -€6,843
down €6,843 (-22.6%), from €30,250 to €23,407
- Current portion of long-term debt +€4,874
up €4,874 (+27.1%), from €17,971 to €22,845
- Debts after one year -€3,531
down €3,531 (-2.4%), from €149,528 to €145,997
of which Financial debts: -€12,977
- Short-term financial debts -€1,795
down €1,795 (-23.5%), from €7,635 to €5,840
- Gross operating margin -€17,506
down €17,506 (-18.0%), from €97,414 to €79,909
- Financial charges -€4,977
down €4,977 (-35.4%), from €14,070 to €9,093
- Staff costs +€2,080
up €2,080 (+4.2%), from €50,037 to €52,117
- Depreciation +€1,816
up €1,816 (+6.5%), from €27,955 to €29,771
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €162,887 | €142,977 | -€19,910 | -12.2% |
| Fixed assets | 21/28 | €149,548 | €133,647 | -€15,902 | -10.6% |
| Intangible fixed assets | 21 | €3,500 | €0 | -€3,500 | -100% |
| Tangible fixed assets | 22/27 | €146,048 | €133,647 | -€12,402 | -8.5% |
| Land and buildings | 22 | €87,951 | €79,206 | -€8,745 | -9.9% |
| Plant, machinery and equipment | 23 | €16,300 | €5,541 | -€10,759 | -66.0% |
| Furniture and vehicles | 24 | - | €12,053 | +€12,053 | |
| Leasing and similar rights | 25 | €41,797 | €36,847 | -€4,950 | -11.8% |
| Current assets | 29/58 | €13,339 | €9,330 | -€4,009 | -30.1% |
| Stocks and contracts in progress | 3 | €4,500 | €4,500 | = | 0.0% |
| Stocks | 30/36 | €4,500 | €4,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,377 | €2,636 | -€1,741 | -39.8% |
| Trade receivables | 40 | €2,819 | €760 | -€2,060 | -73.1% |
| Other amounts receivable | 41 | €1,558 | €1,877 | +€319 | +20.5% |
| Cash at bank and in hand | 54/58 | €4,031 | €1,459 | -€2,572 | -63.8% |
| Deferred charges and accrued income | 490/1 | €431 | €735 | +€304 | +70.5% |
| Total equity and liabilities | 10/49 | €162,887 | €142,977 | -€19,910 | -12.2% |
| Equity | 10/15 | -€52,845 | -€65,136 | -€12,291 | -23.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€102,845 | -€115,136 | -€12,291 | -12.0% |
| Amounts payable | 17/49 | €215,732 | €208,113 | -€7,620 | -3.5% |
| Amounts payable after more than one year | 17 | €149,528 | €145,997 | -€3,531 | -2.4% |
| Financial debts | 170/4 | €97,503 | €84,525 | -€12,977 | -13.3% |
| Other amounts payable | 178/9 | €52,025 | €61,471 | +€9,447 | +18.2% |
| Amounts payable within one year | 42/48 | €64,124 | €61,326 | -€2,798 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €17,971 | €22,845 | +€4,874 | +27.1% |
| Financial debts | 43 | €7,635 | €5,840 | -€1,795 | -23.5% |
| Credit institutions | 430/8 | €7,635 | €5,840 | -€1,795 | -23.5% |
| Trade debts | 44 | €30,250 | €23,407 | -€6,843 | -22.6% |
| Suppliers | 440/4 | €30,250 | €23,407 | -€6,843 | -22.6% |
| Taxes, remuneration and social security | 45 | €7,400 | €7,930 | +€530 | +7.2% |
| Taxes | 450/3 | €3,352 | €4,240 | +€888 | +26.5% |
| Remuneration and social security | 454/9 | €4,048 | €3,690 | -€358 | -8.8% |
| Other amounts payable | 47/48 | €868 | €1,304 | +€436 | +50.3% |
| Accrued charges and deferred income | 492/3 | €2,080 | €789 | -€1,291 | -62.1% |
| Remuneration, social security and pensions | 62 | €50,037 | €52,117 | +€2,080 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,955 | €29,771 | +€1,816 | +6.5% |
| Other operating charges | 640/8 | €1,954 | €2,133 | +€180 | +9.2% |
| Gross operating margin | 9900 | €97,414 | €79,909 | -€17,506 | -18.0% |
| Operating profit (loss) | 9901 | €17,469 | -€4,112 | -€21,581 | |
| Financial income | 75/76B | €258 | €1,157 | +€899 | +349% |
| Recurring financial income | 75 | €258 | €1,157 | +€899 | +349% |
| Financial charges | 65/66B | €14,070 | €9,093 | -€4,977 | -35.4% |
| Recurring financial charges | 65 | €14,070 | €9,093 | -€4,977 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | €3,657 | -€12,048 | -€15,705 | |
| Income taxes | 67/77 | €243 | €243 | -€1 | -0.2% |
| Profit (loss) for the period | 9904 | €3,413 | -€12,291 | -€15,704 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,413 | -€12,291 | -€15,704 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.