SAINTEMON et Cie: 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.
SAINTEMON et Cie
Largest movements
- Cash +€152,046
up €152,046 (+5,298%), from €2,870 to €154,916
mainly Other debts (+€167,088) and Net result for the year (+€111,761)
- Current investments -€108,845
down €108,845 (-24.2%), from €449,884 to €341,039
- Receivables within one year +€77,096
up €77,096 (+27.6%), from €279,267 to €356,363
- Tangible fixed assets +€48,774
up €48,774 (+12.5%), from €389,626 to €438,400
of which Plant, machinery and equipment: +€56,604
- Profit (loss) carried forward +€377,188
up €377,188 (+109%), from €345,179 to €722,367
- Reserves -€265,427
down €265,427 (-90.2%), from €294,183 to €28,756
of which Tax-exempt reserves: -€265,427
- Other debts +€167,088
up €167,088 (+116%), from €144,087 to €311,175
- Provisions -€88,956
no longer reported in 2025 (was €88,956)
- Debts after one year -€80,317
down €80,317 (-22.2%), from €362,381 to €282,064
- Financial income -€16,037
down €16,037 (-50.5%), from €31,785 to €15,748
- Depreciation +€5,170
up €5,170 (+31.8%), from €16,262 to €21,432
- Financial charges -€1,088
down €1,088 (-10.6%), from €10,265 to €9,177
- Taxes -€1,047
down €1,047 (-5.5%), from €19,030 to €17,983
- Gross operating margin -€1,007
down €1,007 (-1.5%), from €68,323 to €67,316
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 | €1,529,100 | €1,698,171 | +€169,071 | +11.1% |
| Fixed assets | 21/28 | €792,506 | €841,280 | +€48,774 | +6.2% |
| Tangible fixed assets | 22/27 | €389,626 | €438,400 | +€48,774 | +12.5% |
| Land and buildings | 22 | €219,732 | €211,902 | -€7,830 | -3.6% |
| Plant, machinery and equipment | 23 | €87,072 | €143,676 | +€56,604 | +65.0% |
| Furniture and vehicles | 24 | €82,822 | €82,822 | = | 0.0% |
| Financial fixed assets | 28 | €402,880 | €402,880 | = | 0.0% |
| Current assets | 29/58 | €736,594 | €856,891 | +€120,297 | +16.3% |
| Amounts receivable within one year | 40/41 | €279,267 | €356,363 | +€77,096 | +27.6% |
| Other amounts receivable | 41 | €279,267 | €356,363 | +€77,096 | +27.6% |
| Current investments | 50/53 | €449,884 | €341,039 | -€108,845 | -24.2% |
| Cash at bank and in hand | 54/58 | €2,870 | €154,916 | +€152,046 | +5,298% |
| Deferred charges and accrued income | 490/1 | €4,573 | €4,573 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,529,100 | €1,698,171 | +€169,071 | +11.1% |
| Equity | 10/15 | €926,918 | €1,038,679 | +€111,761 | +12.1% |
| Contributions | 10/11 | €287,556 | €287,556 | = | 0.0% |
| Capital | 10 | €287,556 | €287,556 | = | 0.0% |
| Issued capital | 100 | €287,556 | €287,556 | = | 0.0% |
| Reserves | 13 | €294,183 | €28,756 | -€265,427 | -90.2% |
| Non-distributable reserves | 130/1 | €28,756 | €28,756 | = | 0.0% |
| Legal reserve | 130 | €28,756 | €28,756 | = | 0.0% |
| Tax-exempt reserves | 132 | €265,427 | - | -€265,427 | |
| Profit (loss) carried forward | 14 | €345,179 | €722,367 | +€377,188 | +109% |
| Provisions and deferred taxes | 16 | €88,956 | - | -€88,956 | |
| Deferred taxes | 168 | €88,956 | - | -€88,956 | |
| Amounts payable | 17/49 | €513,226 | €659,492 | +€146,266 | +28.5% |
| Amounts payable after more than one year | 17 | €362,381 | €282,064 | -€80,317 | -22.2% |
| Financial debts | 170/4 | €362,381 | €282,064 | -€80,317 | -22.2% |
| Amounts payable within one year | 42/48 | €149,865 | €376,130 | +€226,265 | +151% |
| Current portion of amounts payable after more than one year | 42 | - | €59,671 | +€59,671 | |
| Trade debts | 44 | €1,125 | €31 | -€1,094 | -97.2% |
| Suppliers | 440/4 | €1,125 | €31 | -€1,094 | -97.2% |
| Advances received on contracts in progress | 46 | €4,653 | €5,253 | +€600 | +12.9% |
| Other amounts payable | 47/48 | €144,087 | €311,175 | +€167,088 | +116% |
| Accrued charges and deferred income | 492/3 | €980 | €1,298 | +€318 | +32.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,262 | €21,432 | +€5,170 | +31.8% |
| Other operating charges | 640/8 | €12,671 | €11,667 | -€1,004 | -7.9% |
| Gross operating margin | 9900 | €68,323 | €67,316 | -€1,007 | -1.5% |
| Operating profit (loss) | 9901 | €39,390 | €34,217 | -€5,173 | -13.1% |
| Financial income | 75/76B | €31,785 | €15,748 | -€16,037 | -50.5% |
| Recurring financial income | 75 | €31,785 | €15,748 | -€16,037 | -50.5% |
| Financial charges | 65/66B | €10,265 | €9,177 | -€1,088 | -10.6% |
| Recurring financial charges | 65 | €10,265 | €9,177 | -€1,088 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €60,910 | €40,788 | -€20,122 | -33.0% |
| Transfer from deferred taxes | 780 | €7,781 | €88,956 | +€81,175 | +1,043% |
| Income taxes | 67/77 | €19,030 | €17,983 | -€1,047 | -5.5% |
| Profit (loss) for the period | 9904 | €49,661 | €111,761 | +€62,100 | +125% |
| Transfer from tax-exempt reserves | 789 | €23,344 | €265,427 | +€242,083 | +1,037% |
| Profit (loss) for the period to be appropriated | 9905 | €73,005 | €377,188 | +€304,183 | +417% |
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.