SAUTE -MOUTON: 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.
SAUTE -MOUTON
Largest movements
- Cash -€34,136
down €34,136 (-16.7%), from €203,823 to €169,687
mainly Net result for the year (-€16,128) and Tax, wage and social debts (-€9,627)
- Tangible fixed assets -€6,199
down €6,199 (-30.2%), from €20,549 to €14,350
of which Furniture and vehicles: -€6,199
- Stocks and contracts +€4,872
up €4,872 (+9.0%), from €54,176 to €59,048
- Profit (loss) carried forward -€16,128
down €16,128 (-12.5%), from €128,695 to €112,567
- Tax, wage and social debts -€9,627
down €9,627 (-35.5%), from €27,082 to €17,455
of which Taxes: -€6,810
- Debts after one year -€6,527
down €6,527 (-74.5%), from €8,759 to €2,231
- Other debts -€6,115
down €6,115 (-51.1%), from €11,958 to €5,843
- Trade debts +€5,263
up €5,263 (+109%), from €4,836 to €10,099
- Gross operating margin -€11,705
down €11,705 (-46.9%), from €24,985 to €13,279
- Financial income -€9,557
down €9,557 (-90.8%), from €10,524 to €967
- Taxes -€1,551
down €1,551 (-55.8%), from €2,781 to €1,230
- Staff costs +€1,197
up €1,197 (+6.2%), from €19,333 to €20,530
- Financial charges -€344
down €344 (-14.5%), from €2,365 to €2,021
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 | €279,981 | €247,090 | -€32,891 | -11.7% |
| Fixed assets | 21/28 | €21,339 | €15,140 | -€6,199 | -29.0% |
| Tangible fixed assets | 22/27 | €20,549 | €14,350 | -€6,199 | -30.2% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €20,549 | €14,350 | -€6,199 | -30.2% |
| Financial fixed assets | 28 | €790 | €790 | = | 0.0% |
| Current assets | 29/58 | €258,642 | €231,950 | -€26,693 | -10.3% |
| Stocks and contracts in progress | 3 | €54,176 | €59,048 | +€4,872 | +9.0% |
| Stocks | 30/36 | €54,176 | €59,048 | +€4,872 | +9.0% |
| Amounts receivable within one year | 40/41 | - | €2,085 | +€2,085 | |
| Other amounts receivable | 41 | - | €2,085 | +€2,085 | |
| Cash at bank and in hand | 54/58 | €203,823 | €169,687 | -€34,136 | -16.7% |
| Deferred charges and accrued income | 490/1 | €643 | €1,130 | +€486 | +75.6% |
| Total equity and liabilities | 10/49 | €279,981 | €247,090 | -€32,891 | -11.7% |
| Equity | 10/15 | €221,063 | €204,935 | -€16,128 | -7.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €73,769 | €73,769 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,495 | €5,495 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,495 | €5,495 | = | 0.0% |
| Distributable reserves | 133 | €68,274 | €68,274 | = | 0.0% |
| Profit (loss) carried forward | 14 | €128,695 | €112,567 | -€16,128 | -12.5% |
| Amounts payable | 17/49 | €58,918 | €42,155 | -€16,763 | -28.5% |
| Amounts payable after more than one year | 17 | €8,759 | €2,231 | -€6,527 | -74.5% |
| Financial debts | 170/4 | €8,759 | €2,231 | -€6,527 | -74.5% |
| Amounts payable within one year | 42/48 | €50,159 | €39,923 | -€10,236 | -20.4% |
| Current portion of amounts payable after more than one year | 42 | €6,284 | €6,527 | +€243 | +3.9% |
| Trade debts | 44 | €4,836 | €10,099 | +€5,263 | +109% |
| Suppliers | 440/4 | €4,836 | €10,099 | +€5,263 | +109% |
| Taxes, remuneration and social security | 45 | €27,082 | €17,455 | -€9,627 | -35.5% |
| Taxes | 450/3 | €21,668 | €14,858 | -€6,810 | -31.4% |
| Remuneration and social security | 454/9 | €5,413 | €2,596 | -€2,817 | -52.0% |
| Other amounts payable | 47/48 | €11,958 | €5,843 | -€6,115 | -51.1% |
| Remuneration, social security and pensions | 62 | €19,333 | €20,530 | +€1,197 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,199 | €6,199 | = | 0.0% |
| Other operating charges | 640/8 | €435 | €395 | -€40 | -9.3% |
| Gross operating margin | 9900 | €24,985 | €13,279 | -€11,705 | -46.9% |
| Operating profit (loss) | 9901 | -€982 | -€13,844 | -€12,862 | -1,310% |
| Financial income | 75/76B | €10,524 | €967 | -€9,557 | -90.8% |
| Recurring financial income | 75 | €10,524 | €967 | -€9,557 | -90.8% |
| Financial charges | 65/66B | €2,365 | €2,021 | -€344 | -14.5% |
| Recurring financial charges | 65 | €2,365 | €2,021 | -€344 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €7,177 | -€14,898 | -€22,076 | |
| Income taxes | 67/77 | €2,781 | €1,230 | -€1,551 | -55.8% |
| Profit (loss) for the period | 9904 | €4,396 | -€16,128 | -€20,525 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,396 | -€16,128 | -€20,525 |
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 18 October 2026 via checked.be.