SAINT PIERRE: 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 PIERRE
Largest movements
- Tangible fixed assets +€6,776
up €6,776 (+30.8%), from €22,007 to €28,783
of which Plant, machinery and equipment: +€11,023
- Tax, wage and social debts +€4,938
up €4,938 (+23.5%), from €20,972 to €25,910
of which Remuneration and social security: +€3,297
- Profit (loss) carried forward +€4,516
up €4,516 (+20.3%), from -€22,223 to -€17,707
- Debts after one year -€2,404
down €2,404 (-32.9%), from €7,297 to €4,892
- Trade debts -€2,092
down €2,092 (-30.2%), from €6,921 to €4,829
- Other debts +€1,371
up €1,371 (+2.7%), from €51,441 to €52,813
- Staff costs +€29,071
up €29,071 (+17.3%), from €167,771 to €196,842
- Gross operating margin +€22,022
up €22,022 (+11.3%), from €194,661 to €216,682
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 | €109,317 | €115,742 | +€6,425 | +5.9% |
| Fixed assets | 21/28 | €26,857 | €33,633 | +€6,776 | +25.2% |
| Tangible fixed assets | 22/27 | €22,007 | €28,783 | +€6,776 | +30.8% |
| Plant, machinery and equipment | 23 | €5,646 | €16,669 | +€11,023 | +195% |
| Furniture and vehicles | 24 | €16,361 | €12,114 | -€4,248 | -26.0% |
| Financial fixed assets | 28 | €4,850 | €4,850 | = | 0.0% |
| Current assets | 29/58 | €82,460 | €82,110 | -€350 | -0.4% |
| Stocks and contracts in progress | 3 | €17,580 | €17,011 | -€570 | -3.2% |
| Stocks | 30/36 | €17,580 | €17,011 | -€570 | -3.2% |
| Amounts receivable within one year | 40/41 | €9,208 | €9,057 | -€151 | -1.6% |
| Trade receivables | 40 | €2,785 | €1,670 | -€1,115 | -40.0% |
| Other amounts receivable | 41 | €6,422 | €7,387 | +€964 | +15.0% |
| Cash at bank and in hand | 54/58 | €55,672 | €56,042 | +€370 | +0.7% |
| Total equity and liabilities | 10/49 | €109,317 | €115,742 | +€6,425 | +5.9% |
| Equity | 10/15 | €20,379 | €24,894 | +€4,516 | +22.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €24,001 | €24,001 | = | 0.0% |
| Tax-exempt reserves | 132 | €22,150 | €22,150 | = | 0.0% |
| Distributable reserves | 133 | €1,851 | €1,851 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,223 | -€17,707 | +€4,516 | +20.3% |
| Amounts payable | 17/49 | €88,938 | €90,848 | +€1,910 | +2.1% |
| Amounts payable after more than one year | 17 | €7,297 | €4,892 | -€2,404 | -32.9% |
| Financial debts | 170/4 | €7,297 | €4,892 | -€2,404 | -32.9% |
| Amounts payable within one year | 42/48 | €81,642 | €85,956 | +€4,314 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €2,308 | €2,404 | +€96 | +4.2% |
| Trade debts | 44 | €6,921 | €4,829 | -€2,092 | -30.2% |
| Suppliers | 440/4 | €6,921 | €4,829 | -€2,092 | -30.2% |
| Taxes, remuneration and social security | 45 | €20,972 | €25,910 | +€4,938 | +23.5% |
| Taxes | 450/3 | €5,918 | €7,559 | +€1,641 | +27.7% |
| Remuneration and social security | 454/9 | €15,054 | €18,351 | +€3,297 | +21.9% |
| Other amounts payable | 47/48 | €51,441 | €52,813 | +€1,371 | +2.7% |
| Remuneration, social security and pensions | 62 | €167,771 | €196,842 | +€29,071 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,362 | €6,455 | -€908 | -12.3% |
| Other operating charges | 640/8 | €3,818 | €3,604 | -€214 | -5.6% |
| Gross operating margin | 9900 | €194,661 | €216,682 | +€22,022 | +11.3% |
| Operating profit (loss) | 9901 | €15,709 | €9,783 | -€5,927 | -37.7% |
| Financial income | 75/76B | €7 | €1 | -€5 | -80.8% |
| Recurring financial income | 75 | €7 | €1 | -€5 | -80.8% |
| Financial charges | 65/66B | €2,433 | €2,631 | +€198 | +8.2% |
| Recurring financial charges | 65 | €2,433 | €2,631 | +€198 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €13,283 | €7,152 | -€6,130 | -46.2% |
| Income taxes | 67/77 | €3,569 | €2,637 | -€932 | -26.1% |
| Profit (loss) for the period | 9904 | €9,714 | €4,516 | -€5,198 | -53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,714 | €4,516 | -€5,198 | -53.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.