SAINT AYBERT: 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.
SAINT AYBERT
Largest movements
- Tangible fixed assets -€21,894
down €21,894 (-22.5%), from €97,302 to €75,408
- Receivables within one year -€8,267
down €8,267 (-46.8%), from €17,671 to €9,404
of which Trade receivables: -€10,922
- Cash -€6,680
down €6,680 (-9.1%), from €73,285 to €66,605
mainly Trade debts (-€15,591) and Net result for the year (-€11,288)
- Trade debts -€15,591
down €15,591 (-26.3%), from €59,321 to €43,731
of which Bills of exchange payable: -€9,454
- Profit (loss) carried forward -€11,288
down €11,288 (-21.9%), from €51,495 to €40,207
- Debts after one year -€5,846
down €5,846 (-43.9%), from €13,314 to €7,467
- Tax, wage and social debts -€4,813
down €4,813 (-15.0%), from €32,061 to €27,248
of which Taxes: -€4,253
No income-statement line moved by more than 1% of the activity.
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 | €207,844 | €170,417 | -€37,427 | -18.0% |
| Fixed assets | 21/28 | €97,302 | €75,408 | -€21,894 | -22.5% |
| Tangible fixed assets | 22/27 | €97,302 | €75,408 | -€21,894 | -22.5% |
| Plant, machinery and equipment | 23 | €26,347 | €22,180 | -€4,166 | -15.8% |
| Furniture and vehicles | 24 | €27,298 | €20,019 | -€7,280 | -26.7% |
| Other tangible fixed assets | 26 | €43,657 | €33,209 | -€10,448 | -23.9% |
| Current assets | 29/58 | €110,542 | €95,009 | -€15,533 | -14.1% |
| Stocks and contracts in progress | 3 | €17,274 | €17,274 | = | 0.0% |
| Stocks | 30/36 | €17,274 | €17,274 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,671 | €9,404 | -€8,267 | -46.8% |
| Trade receivables | 40 | €12,578 | €1,656 | -€10,922 | -86.8% |
| Other amounts receivable | 41 | €5,094 | €7,748 | +€2,655 | +52.1% |
| Cash at bank and in hand | 54/58 | €73,285 | €66,605 | -€6,680 | -9.1% |
| Deferred charges and accrued income | 490/1 | €2,312 | €1,726 | -€586 | -25.3% |
| Total equity and liabilities | 10/49 | €207,844 | €170,417 | -€37,427 | -18.0% |
| Equity | 10/15 | €97,414 | €86,125 | -€11,288 | -11.6% |
| Contributions | 10/11 | €18,650 | €18,650 | = | 0.0% |
| Reserves | 13 | €27,268 | €27,268 | = | 0.0% |
| Distributable reserves | 133 | €27,268 | €27,268 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,495 | €40,207 | -€11,288 | -21.9% |
| Amounts payable | 17/49 | €110,430 | €84,292 | -€26,139 | -23.7% |
| Amounts payable after more than one year | 17 | €13,314 | €7,467 | -€5,846 | -43.9% |
| Financial debts | 170/4 | €13,314 | €7,467 | -€5,846 | -43.9% |
| Amounts payable within one year | 42/48 | €97,117 | €76,824 | -€20,292 | -20.9% |
| Current portion of amounts payable after more than one year | 42 | €5,735 | €5,846 | +€111 | +1.9% |
| Trade debts | 44 | €59,321 | €43,731 | -€15,591 | -26.3% |
| Suppliers | 440/4 | €49,868 | €43,731 | -€6,137 | -12.3% |
| Bills of exchange payable | 441 | €9,454 | - | -€9,454 | |
| Taxes, remuneration and social security | 45 | €32,061 | €27,248 | -€4,813 | -15.0% |
| Taxes | 450/3 | €8,531 | €4,278 | -€4,253 | -49.9% |
| Remuneration and social security | 454/9 | €23,530 | €22,970 | -€560 | -2.4% |
| Remuneration, social security and pensions | 62 | €393,586 | €395,083 | +€1,498 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,317 | €27,264 | +€946 | +3.6% |
| Other operating charges | 640/8 | €1,125 | €918 | -€208 | -18.5% |
| Gross operating margin | 9900 | €418,583 | €417,456 | -€1,127 | -0.3% |
| Operating profit (loss) | 9901 | -€2,445 | -€5,809 | -€3,363 | -138% |
| Financial income | 75/76B | €174 | €270 | +€96 | +55.3% |
| Recurring financial income | 75 | €174 | €270 | +€96 | +55.3% |
| Financial charges | 65/66B | €4,151 | €5,750 | +€1,599 | +38.5% |
| Recurring financial charges | 65 | €4,151 | €5,750 | +€1,599 | +38.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,422 | -€11,288 | -€4,866 | -75.8% |
| Profit (loss) for the period | 9904 | -€6,422 | -€11,288 | -€4,866 | -75.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,422 | -€11,288 | -€4,866 | -75.8% |
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 25 October 2026 via checked.be.