SAINTES RESTAURATION: 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.
SAINTES RESTAURATION
Largest movements
- Receivables within one year +€51,193
up €51,193 (+170%), from €30,172 to €81,365
of which Other amounts receivable: +€35,088
- Cash -€29,514
down €29,514 (-22.4%), from €131,966 to €102,452
mainly Receivables within one year (-€51,193) and Other debts (-€14,824)
- Stocks and contracts -€1,962
down €1,962 (-27.6%), from €7,111 to €5,149
- Tax, wage and social debts +€17,021
up €17,021 (+145%), from €11,726 to €28,747
of which Remuneration and social security: +€14,074
- Other debts -€14,824
no longer reported in 2024 (was €14,824)
- Profit (loss) carried forward +€14,822
up €14,822 (+11.4%), from €130,264 to €145,086
- Taxes +€17,701
new in 2024: €17,701
- Turnover -€12,788
down €12,788 (-3.0%), from €421,428 to €408,640
- Purchases and services -€6,713
down €6,713 (-2.2%), from €305,122 to €298,409
- Gross operating margin -€6,149
down €6,149 (-5.2%), from €117,196 to €111,047
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €170,142 | €188,966 | +€18,824 | +11.1% |
| Fixed assets | 21/28 | €893 | - | -€893 | |
| Tangible fixed assets | 22/27 | €893 | - | -€893 | |
| Plant, machinery and equipment | 23 | €617 | - | -€617 | |
| Furniture and vehicles | 24 | €276 | - | -€276 | |
| Current assets | 29/58 | €169,249 | €188,966 | +€19,717 | +11.6% |
| Stocks and contracts in progress | 3 | €7,111 | €5,149 | -€1,962 | -27.6% |
| Stocks | 30/36 | €7,111 | €5,149 | -€1,962 | -27.6% |
| Amounts receivable within one year | 40/41 | €30,172 | €81,365 | +€51,193 | +170% |
| Trade receivables | 40 | €7,423 | €23,528 | +€16,105 | +217% |
| Other amounts receivable | 41 | €22,749 | €57,837 | +€35,088 | +154% |
| Cash at bank and in hand | 54/58 | €131,966 | €102,452 | -€29,514 | -22.4% |
| Total equity and liabilities | 10/49 | €170,142 | €188,966 | +€18,824 | +11.1% |
| Equity | 10/15 | €136,464 | €151,286 | +€14,822 | +10.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €130,264 | €145,086 | +€14,822 | +11.4% |
| Amounts payable | 17/49 | €33,678 | €37,680 | +€4,002 | +11.9% |
| Amounts payable within one year | 42/48 | €33,678 | €37,680 | +€4,002 | +11.9% |
| Trade debts | 44 | €7,128 | €8,933 | +€1,805 | +25.3% |
| Suppliers | 440/4 | €7,128 | €8,933 | +€1,805 | +25.3% |
| Taxes, remuneration and social security | 45 | €11,726 | €28,747 | +€17,021 | +145% |
| Taxes | 450/3 | €6,285 | €9,232 | +€2,947 | +46.9% |
| Remuneration and social security | 454/9 | €5,441 | €19,515 | +€14,074 | +259% |
| Other amounts payable | 47/48 | €14,824 | - | -€14,824 | |
| Turnover | 70 | €421,428 | €408,640 | -€12,788 | -3.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €305,122 | €298,409 | -€6,713 | -2.2% |
| Remuneration, social security and pensions | 62 | €74,864 | €75,016 | +€152 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,785 | €893 | -€892 | -50.0% |
| Other operating charges | 640/8 | €3,409 | €4,216 | +€807 | +23.7% |
| Gross operating margin | 9900 | €117,196 | €111,047 | -€6,149 | -5.2% |
| Operating profit (loss) | 9901 | €37,138 | €30,922 | -€6,216 | -16.7% |
| Financial income | 75/76B | €6,182 | €1,992 | -€4,190 | -67.8% |
| Recurring financial income | 75 | €3,878 | €1,992 | -€1,886 | -48.6% |
| Non-recurring financial income | 76B | €2,304 | - | -€2,304 | |
| Financial charges | 65/66B | €284 | €391 | +€107 | +37.7% |
| Recurring financial charges | 65 | €284 | €391 | +€107 | +37.7% |
| Profit (loss) for the period before taxes | 9903 | €43,036 | €32,523 | -€10,513 | -24.4% |
| Income taxes | 67/77 | - | €17,701 | +€17,701 | |
| Profit (loss) for the period | 9904 | €43,036 | €14,822 | -€28,214 | -65.6% |
| Profit (loss) for the period to be appropriated | 9905 | €43,036 | €14,822 | -€28,214 | -65.6% |
Source: filed annual accounts (NBB), financial years ended 31 October 2023 and 31 October 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.