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
- Cash +€11,528
up €11,528 (+14.5%), from €79,363 to €90,891
mainly Depreciation (+€10,843) and Other debts (+€9,804)
- Tangible fixed assets -€10,843
down €10,843 (-13.2%), from €82,201 to €71,358
- Receivables within one year -€9,529
down €9,529 (-15.9%), from €59,927 to €50,398
of which Trade receivables: -€10,702
- Accrued charges and deferred income -€10,000
down €10,000 (-100%), from €10,000 to €0
- Other debts +€9,804
up €9,804 (+3.7%), from €266,901 to €276,705
- Profit (loss) carried forward -€7,344
down €7,344 (-16.0%), from -€45,886 to -€53,231
- Gross operating margin -€16,854
down €16,854 (-80.7%), from €20,894 to €4,040
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 | €283,655 | €275,765 | -€7,891 | -2.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €83,278 | €72,435 | -€10,843 | -13.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €82,201 | €71,358 | -€10,843 | -13.2% |
| Land and buildings | 22 | €64,440 | €60,010 | -€4,430 | -6.9% |
| Plant, machinery and equipment | 23 | €3,104 | €2,078 | -€1,026 | -33.1% |
| Furniture and vehicles | 24 | €14,658 | €9,270 | -€5,388 | -36.8% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €1,077 | €1,077 | = | 0.0% |
| Current assets | 29/58 | €200,377 | €203,330 | +€2,953 | +1.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €59,927 | €50,398 | -€9,529 | -15.9% |
| Trade receivables | 40 | €59,925 | €49,223 | -€10,702 | -17.9% |
| Other amounts receivable | 41 | €2 | €1,175 | +€1,173 | +49,906% |
| Current investments | 50/53 | €57,498 | €58,418 | +€920 | +1.6% |
| Cash at bank and in hand | 54/58 | €79,363 | €90,891 | +€11,528 | +14.5% |
| Deferred charges and accrued income | 490/1 | €3,589 | €3,623 | +€34 | +0.9% |
| Total equity and liabilities | 10/49 | €283,655 | €275,765 | -€7,891 | -2.8% |
| Equity | 10/15 | -€1,193 | -€9,071 | -€7,878 | -660% |
| Contributions | 10/11 | €36,395 | €36,395 | = | 0.0% |
| Reserves | 13 | €539 | €539 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €539 | €539 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,886 | -€53,231 | -€7,344 | -16.0% |
| Investment grants | 15 | €7,759 | €7,225 | -€533 | -6.9% |
| Amounts payable | 17/49 | €284,848 | €284,836 | -€13 | 0.0% |
| Amounts payable within one year | 42/48 | €274,848 | €284,836 | +€9,987 | +3.6% |
| Trade debts | 44 | €6,104 | €6,155 | +€52 | +0.8% |
| Suppliers | 440/4 | €6,104 | €6,155 | +€52 | +0.8% |
| Advances received on contracts in progress | 46 | €849 | €849 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €994 | €1,126 | +€132 | +13.2% |
| Taxes | 450/3 | €994 | €1,126 | +€132 | +13.2% |
| Other amounts payable | 47/48 | €266,901 | €276,705 | +€9,804 | +3.7% |
| Accrued charges and deferred income | 492/3 | €10,000 | €0 | -€10,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,684 | €10,843 | +€159 | +1.5% |
| Other operating charges | 640/8 | €2,419 | €2,495 | +€76 | +3.1% |
| Gross operating margin | 9900 | €20,894 | €4,040 | -€16,854 | -80.7% |
| Operating profit (loss) | 9901 | €7,791 | -€9,298 | -€17,089 | |
| Financial income | 75/76B | €2,150 | €2,050 | -€100 | -4.7% |
| Recurring financial income | 75 | €2,150 | €2,050 | -€100 | -4.7% |
| Financial charges | 65/66B | €94 | €96 | +€2 | +2.5% |
| Recurring financial charges | 65 | €94 | €96 | +€2 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €9,847 | -€7,344 | -€17,192 | |
| Income taxes | 67/77 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | €9,847 | -€7,344 | -€17,192 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,847 | -€7,344 | -€17,192 |
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 24 October 2026 via checked.be.