SAUVINS: 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.
What changed
SAUVINS
NACE 46.349, Wholesale of beverages, general range
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€24,883
2024 · €44,092-€19,210
Equity
€811,870
2024 · €786,988+€24,883
Cash
€44,367
2024 · €38,323+€6,044
Balance sheet total
€961,143
2024 · €870,748+€90,395
Largest movements
Assets
- Receivables within one year +€54,673
up €54,673 (+8.3%), from €659,186 to €713,859
of which Other amounts receivable: +€681,742
- Tangible fixed assets +€35,018
up €35,018 (+23.1%), from €151,856 to €186,874
of which Plant, machinery and equipment: +€41,172
Equity and liabilities
- Debts after one year +€56,654
up €56,654 (+403%), from €14,070 to €70,724
- Profit (loss) carried forward +€25,331
up €25,331 (+3.4%), from €738,527 to €763,857
Income statement
- Financial charges +€40,502
up €40,502 (+854%), from €4,744 to €45,246
- Turnover -€39,775
down €39,775 (-16.7%), from €238,394 to €198,619
- Purchases and services -€22,804
down €22,804 (-12.3%), from €185,435 to €162,631
- Gross operating margin +€22,272
up €22,272 (+42.1%), from €52,959 to €75,232
- Depreciation +€5,403
up €5,403 (+96.0%), from €5,626 to €11,029
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.
Result 2024
€44,092
Gross operating margin
+€22,272
Depreciation
-€5,403
Other operating charges
+€294
Financial income
+€398
Financial charges
-€40,502
Taxes
+€3,734
Deferred taxes and other
-€3
Result 2025
€24,883
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€4,060
Investment
-€46,047
Financing
+€56,151
Cash 2024
€38,323
From operations (derived)
-€4,060
Net result for the year
+€24,883
Depreciation
+€11,029
Receivables within one year
-€54,673
Deferred charges and accrued income
+€5,339
Provisions
-€210
Trade debts
+€2,690
Tax, wage and social debts
+€1,260
Other debts
+€5,622
Investment (derived)
-€46,047
Investment in fixed assets (net)
-€46,047
Financing
+€56,151
Debts after one year
+€56,654
Current portion of long-term debt
-€503
Cash 2025
€44,367
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €870,748 | €961,143 | +€90,395 | +10.4% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €160,961 | €195,979 | +€35,018 | +21.8% |
| Tangible fixed assets | 22/27 | €151,856 | €186,874 | +€35,018 | +23.1% |
| Land and buildings | 22 | €132,217 | €128,473 | -€3,743 | -2.8% |
| Plant, machinery and equipment | 23 | €13,944 | €55,116 | +€41,172 | +295% |
| Furniture and vehicles | 24 | €5,696 | €3,285 | -€2,411 | -42.3% |
| Financial fixed assets | 28 | €9,105 | €9,105 | = | 0.0% |
| Current assets | 29/58 | €709,787 | €765,165 | +€55,378 | +7.8% |
| Amounts receivable within one year | 40/41 | €659,186 | €713,859 | +€54,673 | +8.3% |
| Trade receivables | 40 | €659,186 | €32,117 | -€627,069 | -95.1% |
| Other amounts receivable | 41 | - | €681,742 | +€681,742 | |
| Cash at bank and in hand | 54/58 | €38,323 | €44,367 | +€6,044 | +15.8% |
| Deferred charges and accrued income | 490/1 | €12,278 | €6,939 | -€5,339 | -43.5% |
| Total equity and liabilities | 10/49 | €870,748 | €961,143 | +€90,395 | +10.4% |
| Equity | 10/15 | €786,988 | €811,870 | +€24,883 | +3.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €29,869 | €29,421 | -€448 | -1.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €28,010 | €27,562 | -€448 | -1.6% |
| Profit (loss) carried forward | 14 | €738,527 | €763,857 | +€25,331 | +3.4% |
| Provisions and deferred taxes | 16 | €13,130 | €12,920 | -€210 | -1.6% |
| Deferred taxes | 168 | €13,130 | €12,920 | -€210 | -1.6% |
| Amounts payable | 17/49 | €70,630 | €136,353 | +€65,723 | +93.1% |
| Amounts payable after more than one year | 17 | €14,070 | €70,724 | +€56,654 | +403% |
| Financial debts | 170/4 | €14,070 | €70,724 | +€56,654 | +403% |
| Amounts payable within one year | 42/48 | €56,560 | €65,629 | +€9,069 | +16.0% |
| Current portion of amounts payable after more than one year | 42 | €15,701 | €15,198 | -€503 | -3.2% |
| Trade debts | 44 | €7,744 | €10,434 | +€2,690 | +34.7% |
| Suppliers | 440/4 | €7,744 | €10,434 | +€2,690 | +34.7% |
| Taxes, remuneration and social security | 45 | €7,052 | €8,312 | +€1,260 | +17.9% |
| Taxes | 450/3 | €7,052 | €8,312 | +€1,260 | +17.9% |
| Other amounts payable | 47/48 | €26,064 | €31,686 | +€5,622 | +21.6% |
| Turnover | 70 | €238,394 | €198,619 | -€39,775 | -16.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €185,435 | €162,631 | -€22,804 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,626 | €11,029 | +€5,403 | +96.0% |
| Other operating charges | 640/8 | €2,965 | €2,671 | -€294 | -9.9% |
| Gross operating margin | 9900 | €52,959 | €75,232 | +€22,272 | +42.1% |
| Operating profit (loss) | 9901 | €44,367 | €61,531 | +€17,163 | +38.7% |
| Financial income | 75/76B | €15,929 | €16,327 | +€398 | +2.5% |
| Recurring financial income | 75 | €15,929 | €16,327 | +€398 | +2.5% |
| Financial charges | 65/66B | €4,744 | €45,246 | +€40,502 | +854% |
| Recurring financial charges | 65 | €4,744 | €45,246 | +€40,502 | +854% |
| Profit (loss) for the period before taxes | 9903 | €55,553 | €32,613 | -€22,940 | -41.3% |
| Transfer from deferred taxes | 780 | €213 | €210 | -€3 | -1.6% |
| Income taxes | 67/77 | €11,674 | €7,940 | -€3,734 | -32.0% |
| Profit (loss) for the period | 9904 | €44,092 | €24,883 | -€19,210 | -43.6% |
| Transfer from tax-exempt reserves | 789 | €455 | €448 | -€7 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €44,548 | €25,331 | -€19,217 | -43.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.