SAUNA-LINE: 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.
SAUNA-LINE
Largest movements
- Receivables within one year +€9,836
up €9,836 (+29.6%), from €33,265 to €43,100
of which Trade receivables: +€12,725
- Tangible fixed assets -€4,806
down €4,806 (-3.7%), from €129,348 to €124,542
of which Plant, machinery and equipment: -€5,559
- Stocks and contracts +€4,563
up €4,563 (+3.3%), from €138,298 to €142,861
- Financial fixed assets +€3,540
up €3,540 (+118%), from €3,000 to €6,540
- Profit (loss) carried forward +€53,169
up €53,169 (+88.5%), from -€60,110 to -€6,942
- Debts after one year -€20,138
down €20,138 (-86.0%), from €23,418 to €3,280
- Other debts -€10,425
down €10,425 (-3.8%), from €276,127 to €265,701
- Current portion of long-term debt -€4,133
down €4,133 (-17.0%), from €24,270 to €20,138
- Gross operating margin +€63,039
up €63,039 (+94.5%), from €66,697 to €129,736
- Depreciation -€5,288
down €5,288 (-47.3%), from €11,181 to €5,892
- Staff costs +€4,829
up €4,829 (+9.2%), from €52,486 to €57,315
- Other operating charges +€4,717
up €4,717 (+148%), from €3,178 to €7,895
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 | €310,259 | €324,926 | +€14,667 | +4.7% |
| Fixed assets | 21/28 | €132,348 | €131,082 | -€1,266 | -1.0% |
| Tangible fixed assets | 22/27 | €129,348 | €124,542 | -€4,806 | -3.7% |
| Land and buildings | 22 | €106,000 | €106,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €22,394 | €16,835 | -€5,559 | -24.8% |
| Furniture and vehicles | 24 | €954 | €1,707 | +€752 | +78.9% |
| Financial fixed assets | 28 | €3,000 | €6,540 | +€3,540 | +118% |
| Current assets | 29/58 | €177,911 | €193,844 | +€15,933 | +9.0% |
| Stocks and contracts in progress | 3 | €138,298 | €142,861 | +€4,563 | +3.3% |
| Stocks | 30/36 | €138,298 | €142,861 | +€4,563 | +3.3% |
| Amounts receivable within one year | 40/41 | €33,265 | €43,100 | +€9,836 | +29.6% |
| Trade receivables | 40 | €30,325 | €43,050 | +€12,725 | +42.0% |
| Other amounts receivable | 41 | €2,940 | €50 | -€2,890 | -98.3% |
| Cash at bank and in hand | 54/58 | €6,348 | €7,882 | +€1,535 | +24.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €310,259 | €324,926 | +€14,667 | +4.7% |
| Equity | 10/15 | -€39,650 | €13,518 | +€53,169 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,110 | -€6,942 | +€53,169 | +88.5% |
| Amounts payable | 17/49 | €349,909 | €311,408 | -€38,502 | -11.0% |
| Amounts payable after more than one year | 17 | €23,418 | €3,280 | -€20,138 | -86.0% |
| Financial debts | 170/4 | €23,418 | €3,280 | -€20,138 | -86.0% |
| Amounts payable within one year | 42/48 | €326,492 | €308,128 | -€18,364 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €24,270 | €20,138 | -€4,133 | -17.0% |
| Trade debts | 44 | €15,107 | €12,938 | -€2,169 | -14.4% |
| Suppliers | 440/4 | €15,107 | €12,938 | -€2,169 | -14.4% |
| Taxes, remuneration and social security | 45 | €10,988 | €9,351 | -€1,637 | -14.9% |
| Taxes | 450/3 | €1,464 | €4,737 | +€3,273 | +224% |
| Remuneration and social security | 454/9 | €9,524 | €4,614 | -€4,910 | -51.6% |
| Other amounts payable | 47/48 | €276,127 | €265,701 | -€10,425 | -3.8% |
| Remuneration, social security and pensions | 62 | €52,486 | €57,315 | +€4,829 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,181 | €5,892 | -€5,288 | -47.3% |
| Other operating charges | 640/8 | €3,178 | €7,895 | +€4,717 | +148% |
| Gross operating margin | 9900 | €66,697 | €129,736 | +€63,039 | +94.5% |
| Operating profit (loss) | 9901 | -€148 | €58,634 | +€58,781 | |
| Financial income | 75/76B | €51 | €30 | -€21 | -41.5% |
| Recurring financial income | 75 | €51 | €30 | -€21 | -41.5% |
| Financial charges | 65/66B | €6,006 | €5,356 | -€649 | -10.8% |
| Recurring financial charges | 65 | €6,006 | €5,356 | -€649 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,102 | €53,307 | +€59,409 | |
| Income taxes | 67/77 | €134 | €138 | +€4 | +3.2% |
| Profit (loss) for the period | 9904 | -€6,236 | €53,169 | +€59,405 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,236 | €53,169 | +€59,405 |
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 26 October 2026 via checked.be.