SAINTE-HELENE: 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-HELENE
Largest movements
- Receivables within one year +€116,649
up €116,649 (+2,857%), from €4,083 to €120,732
of which Trade receivables: +€116,301
- Tangible fixed assets -€66,295
down €66,295 (-3.3%), from €2.0m to €2.0m
of which Assets under construction and advance payments: -€88,350
- Cash -€50,349
down €50,349 (-17.7%), from €284,121 to €233,772
mainly Debts after one year (-€159,028) and Receivables within one year (-€116,649)
- Profit (loss) carried forward +€164,130
up €164,130 (+15.6%), from €1.0m to €1.2m
- Debts after one year -€159,028
down €159,028 (-16.9%), from €940,132 to €781,103
- Services and other goods +€21,052
up €21,052 (+151%), from €13,969 to €35,021
- Depreciation +€13,082
up €13,082 (+17.3%), from €75,597 to €88,680
- Taxes -€7,357
down €7,357 (-11.4%), from €64,507 to €57,150
of which Taxes: -€8,937
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 | €2,320,364 | €2,325,477 | +€5,113 | +0.2% |
| Fixed assets | 21/28 | €2,032,160 | €1,965,865 | -€66,295 | -3.3% |
| Tangible fixed assets | 22/27 | €2,032,160 | €1,965,865 | -€66,295 | -3.3% |
| Land and buildings | 22 | €1,923,953 | €1,946,485 | +€22,532 | +1.2% |
| Plant, machinery and equipment | 23 | €2,885 | €1,772 | -€1,113 | -38.6% |
| Furniture and vehicles | 24 | €16,971 | €17,608 | +€637 | +3.8% |
| Assets under construction and advance payments | 27 | €88,350 | €0 | -€88,350 | -100% |
| Current assets | 29/58 | €288,204 | €359,612 | +€71,408 | +24.8% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €4,083 | €120,732 | +€116,649 | +2,857% |
| Trade receivables | 40 | €0 | €116,301 | +€116,301 | |
| Other amounts receivable | 41 | €4,083 | €4,430 | +€347 | +8.5% |
| Cash at bank and in hand | 54/58 | €284,121 | €233,772 | -€50,349 | -17.7% |
| Deferred charges and accrued income | 490/1 | €0 | €5,109 | +€5,109 | |
| Total equity and liabilities | 10/49 | €2,320,364 | €2,325,477 | +€5,113 | +0.2% |
| Equity | 10/15 | €1,068,535 | €1,232,665 | +€164,130 | +15.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,049,935 | €1,214,065 | +€164,130 | +15.6% |
| Amounts payable | 17/49 | €1,251,829 | €1,092,812 | -€159,017 | -12.7% |
| Amounts payable after more than one year | 17 | €940,132 | €781,103 | -€159,028 | -16.9% |
| Financial debts | 170/4 | €940,132 | €781,103 | -€159,028 | -16.9% |
| Credit institutions | 173 | €940,132 | €781,103 | -€159,028 | -16.9% |
| Amounts payable within one year | 42/48 | €281,945 | €281,924 | -€21 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €157,194 | €159,028 | +€1,835 | +1.2% |
| Trade debts | 44 | €5,743 | €3,887 | -€1,856 | -32.3% |
| Suppliers | 440/4 | €5,743 | €3,887 | -€1,856 | -32.3% |
| Other amounts payable | 47/48 | €119,009 | €119,009 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €29,752 | €29,785 | +€33 | +0.1% |
| Operating income | 70/76A | €367,247 | €367,461 | +€215 | +0.1% |
| Turnover | 70 | €367,247 | €367,461 | +€215 | +0.1% |
| Operating charges | 60/66A | €100,753 | €134,189 | +€33,436 | +33.2% |
| Services and other goods | 61 | €13,969 | €35,021 | +€21,052 | +151% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,597 | €88,680 | +€13,082 | +17.3% |
| Other operating charges | 640/8 | €11,187 | €10,488 | -€698 | -6.2% |
| Operating profit (loss) | 9901 | €266,494 | €233,272 | -€33,221 | -12.5% |
| Financial income | 75/76B | €2,477 | €109 | -€2,368 | -95.6% |
| Recurring financial income | 75 | €2,477 | €109 | -€2,368 | -95.6% |
| Income from current assets | 751 | €2,477 | €109 | -€2,368 | -95.6% |
| Financial charges | 65/66B | €13,899 | €12,101 | -€1,798 | -12.9% |
| Recurring financial charges | 65 | €13,899 | €12,101 | -€1,798 | -12.9% |
| Debt charges | 650 | €13,718 | €11,964 | -€1,753 | -12.8% |
| Other financial charges | 652/9 | €181 | €137 | -€44 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €255,072 | €221,280 | -€33,792 | -13.2% |
| Income taxes | 67/77 | €64,507 | €57,150 | -€7,357 | -11.4% |
| Taxes | 670/3 | €66,088 | €57,150 | -€8,937 | -13.5% |
| Tax adjustments and reversals of tax provisions | 77 | €1,580 | €0 | -€1,580 | -100% |
| Profit (loss) for the period | 9904 | €190,565 | €164,130 | -€26,435 | -13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €190,565 | €164,130 | -€26,435 | -13.9% |
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 27 October 2026 via checked.be.