SAUNA SENSATIONS: 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 SENSATIONS
Largest movements
- Tangible fixed assets -€18,674
down €18,674 (-2.8%), from €660,987 to €642,313
of which Plant, machinery and equipment: -€22,361
- Cash -€9,359
down €9,359 (-99.0%), from €9,457 to €98
mainly Debts after one year (-€30,310) and Other debts (-€24,725)
- Debts after one year -€30,310
down €30,310 (-7.1%), from €425,912 to €395,602
- Other debts -€24,725
down €24,725 (-59.3%), from €41,677 to €16,952
- Profit (loss) carried forward +€19,865
up €19,865 (+13.4%), from €147,721 to €167,586
- Gross operating margin -€19,991
down €19,991 (-23.1%), from €86,652 to €66,662
- Taxes -€3,139
down €3,139 (-24.2%), from €12,984 to €9,845
- Other operating charges +€874
up €874 (+47.1%), from €1,855 to €2,729
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 | €675,202 | €644,271 | -€30,931 | -4.6% |
| Fixed assets | 21/28 | €661,229 | €642,313 | -€18,916 | -2.9% |
| Intangible fixed assets | 21 | €243 | €0 | -€243 | -100% |
| Tangible fixed assets | 22/27 | €660,987 | €642,313 | -€18,674 | -2.8% |
| Land and buildings | 22 | €514,658 | €519,783 | +€5,126 | +1.0% |
| Plant, machinery and equipment | 23 | €143,012 | €120,651 | -€22,361 | -15.6% |
| Furniture and vehicles | 24 | €3,317 | €1,878 | -€1,439 | -43.4% |
| Current assets | 29/58 | €13,973 | €1,958 | -€12,014 | -86.0% |
| Stocks and contracts in progress | 3 | €1,515 | €1,545 | +€29 | +1.9% |
| Stocks | 30/36 | €1,515 | €1,545 | +€29 | +1.9% |
| Amounts receivable within one year | 40/41 | €3,000 | €316 | -€2,684 | -89.5% |
| Trade receivables | 40 | €3,000 | €281 | -€2,720 | -90.7% |
| Other amounts receivable | 41 | €0 | €35 | +€35 | |
| Cash at bank and in hand | 54/58 | €9,457 | €98 | -€9,359 | -99.0% |
| Total equity and liabilities | 10/49 | €675,202 | €644,271 | -€30,931 | -4.6% |
| Equity | 10/15 | €153,921 | €173,786 | +€19,865 | +12.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €147,721 | €167,586 | +€19,865 | +13.4% |
| Amounts payable | 17/49 | €521,281 | €470,485 | -€50,796 | -9.7% |
| Amounts payable after more than one year | 17 | €425,912 | €395,602 | -€30,310 | -7.1% |
| Financial debts | 170/4 | €425,912 | €395,602 | -€30,310 | -7.1% |
| Amounts payable within one year | 42/48 | €95,179 | €74,248 | -€20,931 | -22.0% |
| Current portion of amounts payable after more than one year | 42 | €29,510 | €30,310 | +€800 | +2.7% |
| Financial debts | 43 | - | €4,227 | +€4,227 | |
| Credit institutions | 430/8 | - | €4,227 | +€4,227 | |
| Trade debts | 44 | €1,721 | €2,746 | +€1,025 | +59.6% |
| Suppliers | 440/4 | €1,721 | €2,746 | +€1,025 | +59.6% |
| Advances received on contracts in progress | 46 | €2,680 | €1,485 | -€1,195 | -44.6% |
| Taxes, remuneration and social security | 45 | €19,591 | €18,528 | -€1,063 | -5.4% |
| Taxes | 450/3 | €19,591 | €18,528 | -€1,063 | -5.4% |
| Other amounts payable | 47/48 | €41,677 | €16,952 | -€24,725 | -59.3% |
| Accrued charges and deferred income | 492/3 | €190 | €635 | +€445 | +234% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,310 | €26,736 | -€575 | -2.1% |
| Other operating charges | 640/8 | €1,855 | €2,729 | +€874 | +47.1% |
| Gross operating margin | 9900 | €86,652 | €66,662 | -€19,991 | -23.1% |
| Operating profit (loss) | 9901 | €57,487 | €37,197 | -€20,290 | -35.3% |
| Financial income | 75/76B | €89 | €58 | -€31 | -35.1% |
| Recurring financial income | 75 | €89 | €58 | -€31 | -35.1% |
| Financial charges | 65/66B | €7,580 | €7,545 | -€35 | -0.5% |
| Recurring financial charges | 65 | €7,580 | €7,545 | -€35 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €49,996 | €29,710 | -€20,286 | -40.6% |
| Income taxes | 67/77 | €12,984 | €9,845 | -€3,139 | -24.2% |
| Profit (loss) for the period | 9904 | €37,012 | €19,865 | -€17,147 | -46.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,012 | €19,865 | -€17,147 | -46.3% |
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.