5 STAR SERVICES: what changed
Two fiscal 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.
5 STAR SERVICES
Largest movements
- Receivables within one year +€3,184
new in 2025: €3,184
- Cash -€2,510
down €2,510 (-99.1%), from €2,533 to €22
mainly Net result for the year (-€19,023) and Receivables within one year (-€3,184)
- Trade debts -€1,277
down €1,277 (-59.2%), from €2,157 to €880
- Other debts +€1,080
new in 2025: €1,080
- Tax, wage and social debts +€794
up €794 (+6.9%), from €11,554 to €12,348
of which Taxes: +€1,797
- Profit (loss) carried forward +€77
up €77 (+0.5%), from -€14,178 to -€14,101
- Turnover +€19,341
up €19,341 (+100.8%), from €19,188 to €38,529
- Purchases and services +€14,747
up €14,747 (+57.9%), from €25,465 to €40,212
- Staff costs +€6,740
up €6,740 (+86.1%), from €7,829 to €14,570
- Gross operating margin +€4,595
up €4,595 (+73.2%), from -€6,278 to -€1,683
- Other operating charges +€2,643
up €2,643 (+13221.6%), from €20 to €2,663
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.
Cash bridge derived
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 | €2,533 | €3,207 | +€674 | +26.6% |
| Current assets | 29/58 | €2,533 | €3,207 | +€674 | +26.6% |
| Amounts receivable within one year | 40/41 | - | €3,184 | +€3,184 | |
| Trade receivables | 40 | - | €3,184 | +€3,184 | |
| Cash at bank and in hand | 54/58 | €2,533 | €22 | -€2,510 | -99.1% |
| Total equity and liabilities | 10/49 | €2,533 | €3,207 | +€674 | +26.6% |
| Equity | 10/15 | -€11,178 | -€11,101 | +€77 | +0.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,178 | -€14,101 | +€77 | +0.5% |
| Amounts payable | 17/49 | €13,711 | €14,307 | +€597 | +4.4% |
| Amounts payable within one year | 42/48 | €13,711 | €14,307 | +€597 | +4.4% |
| Trade debts | 44 | €2,157 | €880 | -€1,277 | -59.2% |
| Suppliers | 440/4 | €2,157 | €880 | -€1,277 | -59.2% |
| Taxes, remuneration and social security | 45 | €11,554 | €12,348 | +€794 | +6.9% |
| Taxes | 450/3 | €1,981 | €3,779 | +€1,797 | +90.7% |
| Remuneration and social security | 454/9 | €9,572 | €8,569 | -€1,003 | -10.5% |
| Other amounts payable | 47/48 | - | €1,080 | +€1,080 | |
| Turnover | 70 | €19,188 | €38,529 | +€19,341 | +100.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €25,465 | €40,212 | +€14,747 | +57.9% |
| Remuneration, social security and pensions | 62 | €7,829 | €14,570 | +€6,740 | +86.1% |
| Other operating charges | 640/8 | €20 | €2,663 | +€2,643 | +13221.6% |
| Gross operating margin | 9900 | -€6,278 | -€1,683 | +€4,595 | +73.2% |
| Operating profit (loss) | 9901 | -€14,127 | -€18,916 | -€4,789 | -33.9% |
| Financial charges | 65/66B | €51 | €107 | +€56 | +111.0% |
| Recurring financial charges | 65 | €51 | €107 | +€56 | +111.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,178 | -€19,023 | -€4,845 | -34.2% |
| Profit (loss) for the period | 9904 | -€14,178 | -€19,023 | -€4,845 | -34.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,178 | -€19,023 | -€4,845 | -34.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.