SRL SAINTMARD Benoit: 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.
SRL SAINTMARD Benoit
Largest movements
- Cash +€20,830
up €20,830 (+68.7%), from €30,302 to €51,132
mainly Net result for the year (+€106,222) and Tax, wage and social debts (+€29,900)
- Tangible fixed assets +€18,823
up €18,823 (+3.2%), from €586,528 to €605,351
of which Plant, machinery and equipment: +€41,162
- Receivables within one year -€14,579
down €14,579 (-70.5%), from €20,678 to €6,099
of which Trade receivables: -€9,680
- Other debts -€91,625
down €91,625 (-32.9%), from €278,172 to €186,547
- Profit (loss) carried forward +€56,222
up €56,222 (+228%), from €24,650 to €80,872
- Reserves +€50,000
up €50,000 (+36.3%), from €137,906 to €187,906
of which Distributable reserves: +€50,000
- Tax, wage and social debts +€29,900
up €29,900 (+553%), from €5,404 to €35,304
- Debts after one year -€17,875
down €17,875 (-10.5%), from €169,792 to €151,917
- Gross operating margin +€124,052
up €124,052 (+188%), from €66,138 to €190,190
- Taxes +€33,167
up €33,167 (+442%), from €7,504 to €40,671
- Other operating charges +€5,500
up €5,500 (+111%), from €4,959 to €10,459
- Financial charges -€4,752
down €4,752 (-35.4%), from €13,416 to €8,665
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 | €638,097 | €663,192 | +€25,095 | +3.9% |
| Fixed assets | 21/28 | €586,528 | €605,351 | +€18,823 | +3.2% |
| Tangible fixed assets | 22/27 | €586,528 | €605,351 | +€18,823 | +3.2% |
| Land and buildings | 22 | €586,528 | €564,189 | -€22,340 | -3.8% |
| Plant, machinery and equipment | 23 | - | €41,162 | +€41,162 | |
| Current assets | 29/58 | €51,569 | €57,841 | +€6,272 | +12.2% |
| Amounts receivable within one year | 40/41 | €20,678 | €6,099 | -€14,579 | -70.5% |
| Trade receivables | 40 | €9,680 | - | -€9,680 | |
| Other amounts receivable | 41 | €10,998 | €6,099 | -€4,899 | -44.5% |
| Cash at bank and in hand | 54/58 | €30,302 | €51,132 | +€20,830 | +68.7% |
| Deferred charges and accrued income | 490/1 | €589 | €610 | +€22 | +3.7% |
| Total equity and liabilities | 10/49 | €638,097 | €663,192 | +€25,095 | +3.9% |
| Equity | 10/15 | €163,675 | €269,897 | +€106,222 | +64.9% |
| Contributions | 10/11 | €1,119 | €1,119 | = | 0.0% |
| Reserves | 13 | €137,906 | €187,906 | +€50,000 | +36.3% |
| Non-distributable reserves | 130/1 | €336 | €336 | = | 0.0% |
| Reserves not available under the articles | 1311 | €336 | €336 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,017 | €10,017 | = | 0.0% |
| Distributable reserves | 133 | €127,554 | €177,554 | +€50,000 | +39.2% |
| Profit (loss) carried forward | 14 | €24,650 | €80,872 | +€56,222 | +228% |
| Amounts payable | 17/49 | €474,422 | €393,295 | -€81,127 | -17.1% |
| Amounts payable after more than one year | 17 | €169,792 | €151,917 | -€17,875 | -10.5% |
| Financial debts | 170/4 | €169,792 | €151,917 | -€17,875 | -10.5% |
| Amounts payable within one year | 42/48 | €304,630 | €241,378 | -€63,252 | -20.8% |
| Current portion of amounts payable after more than one year | 42 | €18,412 | €17,875 | -€537 | -2.9% |
| Trade debts | 44 | €2,641 | €1,651 | -€990 | -37.5% |
| Suppliers | 440/4 | €2,641 | €1,651 | -€990 | -37.5% |
| Taxes, remuneration and social security | 45 | €5,404 | €35,304 | +€29,900 | +553% |
| Taxes | 450/3 | €5,404 | €35,304 | +€29,900 | +553% |
| Other amounts payable | 47/48 | €278,172 | €186,547 | -€91,625 | -32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,995 | €24,177 | +€183 | +0.8% |
| Other operating charges | 640/8 | €4,959 | €10,459 | +€5,500 | +111% |
| Gross operating margin | 9900 | €66,138 | €190,190 | +€124,052 | +188% |
| Operating profit (loss) | 9901 | €37,185 | €155,554 | +€118,369 | +318% |
| Financial income | 75/76B | €41 | €3 | -€38 | -91.9% |
| Recurring financial income | 75 | €41 | €3 | -€38 | -91.9% |
| Financial charges | 65/66B | €13,416 | €8,665 | -€4,752 | -35.4% |
| Recurring financial charges | 65 | €13,416 | €8,665 | -€4,752 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | €23,810 | €146,893 | +€123,083 | +517% |
| Income taxes | 67/77 | €7,504 | €40,671 | +€33,167 | +442% |
| Profit (loss) for the period | 9904 | €16,305 | €106,222 | +€89,917 | +551% |
| Profit (loss) for the period to be appropriated | 9905 | €16,305 | €106,222 | +€89,917 | +551% |
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 31 October 2026 via checked.be.