SAINTE CATHERINE: 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.
SAINTE CATHERINE
Largest movements
- Tangible fixed assets -€108,495
down €108,495 (-53.0%), from €204,870 to €96,374
- Financial fixed assets -€50,000
down €50,000 (-99.5%), from €50,250 to €250
- Receivables after one year -€7,365
down €7,365 (-100%), from €7,365 to €0
- Receivables within one year -€7,295
down €7,295 (-74.5%), from €9,795 to €2,500
- Cash +€6,139
up €6,139, from €0 to €6,139
mainly Investment in fixed assets (net) (+€156,758) and Net result for the year (+€58,865)
- Other debts -€230,720
down €230,720 (-94.3%), from €244,712 to €13,992
- Profit (loss) carried forward +€58,865
up €58,865 (+76.3%), from -€77,113 to -€18,248
- Trade debts +€34,742
up €34,742 (+1,076%), from €3,228 to €37,970
- Short-term financial debts -€29,822
down €29,822 (-100%), from €29,822 to €0
- Gross operating margin +€129,871
up €129,871, from -€7,319 to €122,552
- Financial charges +€43,711
up €43,711 (+465%), from €9,397 to €53,108
of which Non-recurring financial charges: +€49,999
- Depreciation -€10,942
down €10,942 (-86.3%), from €12,679 to €1,737
- Other operating charges -€4,635
down €4,635 (-35.8%), from €12,952 to €8,317
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 | €277,547 | €110,612 | -€166,935 | -60.1% |
| Fixed assets | 21/28 | €255,120 | €96,624 | -€158,495 | -62.1% |
| Tangible fixed assets | 22/27 | €204,870 | €96,374 | -€108,495 | -53.0% |
| Land and buildings | 22 | €204,870 | €96,374 | -€108,495 | -53.0% |
| Financial fixed assets | 28 | €50,250 | €250 | -€50,000 | -99.5% |
| Current assets | 29/58 | €22,428 | €13,988 | -€8,440 | -37.6% |
| Amounts receivable after more than one year | 29 | €7,365 | €0 | -€7,365 | -100% |
| Other amounts receivable | 291 | €7,365 | €0 | -€7,365 | -100% |
| Amounts receivable within one year | 40/41 | €9,795 | €2,500 | -€7,295 | -74.5% |
| Other amounts receivable | 41 | €9,795 | €2,500 | -€7,295 | -74.5% |
| Current investments | 50/53 | €3,298 | €3,298 | +€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €0 | €6,139 | +€6,139 | |
| Deferred charges and accrued income | 490/1 | €1,970 | €2,051 | +€81 | +4.1% |
| Total equity and liabilities | 10/49 | €277,547 | €110,612 | -€166,935 | -60.1% |
| Equity | 10/15 | -€215 | €58,650 | +€58,865 | |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €14,898 | €14,898 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,898 | €14,898 | = | 0.0% |
| Legal reserve | 130 | €14,898 | €14,898 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,113 | -€18,248 | +€58,865 | +76.3% |
| Amounts payable | 17/49 | €277,762 | €51,962 | -€225,800 | -81.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €277,762 | €51,962 | -€225,800 | -81.3% |
| Financial debts | 43 | €29,822 | €0 | -€29,822 | -100% |
| Credit institutions | 430/8 | €29,822 | €0 | -€29,822 | -100% |
| Trade debts | 44 | €3,228 | €37,970 | +€34,742 | +1,076% |
| Suppliers | 440/4 | €3,228 | €37,970 | +€34,742 | +1,076% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €244,712 | €13,992 | -€230,720 | -94.3% |
| Non-recurring operating income | 76A | - | €113,218 | +€113,218 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,679 | €1,737 | -€10,942 | -86.3% |
| Other operating charges | 640/8 | €12,952 | €8,317 | -€4,635 | -35.8% |
| Non-recurring operating charges | 66A | - | €542 | +€542 | |
| Gross operating margin | 9900 | -€7,319 | €122,552 | +€129,871 | |
| Operating profit (loss) | 9901 | -€32,950 | €111,956 | +€144,906 | |
| Financial income | 75/76B | - | €17 | +€17 | |
| Recurring financial income | 75 | - | €17 | +€17 | |
| Financial charges | 65/66B | €9,397 | €53,108 | +€43,711 | +465% |
| Recurring financial charges | 65 | €9,397 | €3,109 | -€6,288 | -66.9% |
| Non-recurring financial charges | 66B | - | €49,999 | +€49,999 | |
| Profit (loss) for the period before taxes | 9903 | -€42,347 | €58,865 | +€101,212 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€42,347 | €58,865 | +€101,212 | |
| Profit (loss) for the period to be appropriated | 9905 | -€42,347 | €58,865 | +€101,212 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.