ALL STAR TEAM: 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.
ALL STAR TEAM
Largest movements
- Receivables within one year -€7,437
down €7,437 (-79.6%), from €9,342 to €1,905
of which Trade receivables: -€8,357
- Cash +€6,949
up €6,949 (+111%), from €6,240 to €13,189
mainly Receivables within one year (+€7,437) and Net result for the year (+€7,151)
- Tangible fixed assets -€4,592
down €4,592 (-21.6%), from €21,287 to €16,695
- Deferred charges and accrued income +€712
new in 2025: €712
- Trade debts -€7,796
down €7,796 (-73.5%), from €10,606 to €2,809
- Profit (loss) carried forward +€6,432
up €6,432 (+42.7%), from €15,069 to €21,502
- Other debts -€3,442
down €3,442 (-95.4%), from €3,608 to €167
- Tax, wage and social debts +€437
up €437 (+11.0%), from €3,986 to €4,423
of which Taxes: +€1,697
- Purchases and services -€21,434
down €21,434 (-16.1%), from €133,142 to €111,708
- Turnover -€19,923
down €19,923 (-13.7%), from €145,335 to €125,413
- Other operating charges -€6,948
down €6,948 (-82.4%), from €8,436 to €1,487
- Taxes +€1,540
up €1,540 (+164%), from €940 to €2,480
- Gross operating margin +€1,511
up €1,511 (+9.5%), from €15,849 to €17,360
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 | €39,470 | €35,101 | -€4,368 | -11.1% |
| Fixed assets | 21/28 | €23,887 | €19,295 | -€4,592 | -19.2% |
| Tangible fixed assets | 22/27 | €21,287 | €16,695 | -€4,592 | -21.6% |
| Furniture and vehicles | 24 | €21,287 | €16,695 | -€4,592 | -21.6% |
| Financial fixed assets | 28 | €2,600 | €2,600 | = | 0.0% |
| Current assets | 29/58 | €15,582 | €15,806 | +€224 | +1.4% |
| Amounts receivable within one year | 40/41 | €9,342 | €1,905 | -€7,437 | -79.6% |
| Trade receivables | 40 | €8,357 | - | -€8,357 | |
| Other amounts receivable | 41 | €985 | €1,905 | +€919 | +93.3% |
| Cash at bank and in hand | 54/58 | €6,240 | €13,189 | +€6,949 | +111% |
| Deferred charges and accrued income | 490/1 | - | €712 | +€712 | |
| Total equity and liabilities | 10/49 | €39,470 | €35,101 | -€4,368 | -11.1% |
| Equity | 10/15 | €21,269 | €27,702 | +€6,432 | +30.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,069 | €21,502 | +€6,432 | +42.7% |
| Amounts payable | 17/49 | €18,200 | €7,399 | -€10,801 | -59.3% |
| Amounts payable within one year | 42/48 | €18,200 | €7,399 | -€10,801 | -59.3% |
| Trade debts | 44 | €10,606 | €2,809 | -€7,796 | -73.5% |
| Suppliers | 440/4 | €10,606 | €2,809 | -€7,796 | -73.5% |
| Taxes, remuneration and social security | 45 | €3,986 | €4,423 | +€437 | +11.0% |
| Taxes | 450/3 | €1,451 | €3,148 | +€1,697 | +117% |
| Remuneration and social security | 454/9 | €2,535 | €1,275 | -€1,260 | -49.7% |
| Other amounts payable | 47/48 | €3,608 | €167 | -€3,442 | -95.4% |
| Turnover | 70 | €145,335 | €125,413 | -€19,923 | -13.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €133,142 | €111,708 | -€21,434 | -16.1% |
| Remuneration, social security and pensions | 62 | - | €908 | +€908 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,481 | €4,592 | +€1,111 | +31.9% |
| Other operating charges | 640/8 | €8,436 | €1,487 | -€6,948 | -82.4% |
| Gross operating margin | 9900 | €15,849 | €17,360 | +€1,511 | +9.5% |
| Operating profit (loss) | 9901 | €3,933 | €10,373 | +€6,440 | +164% |
| Financial income | 75/76B | - | €76 | +€76 | |
| Recurring financial income | 75 | - | €76 | +€76 | |
| Non-recurring financial income | 76B | - | €76 | +€76 | |
| Financial charges | 65/66B | €2,087 | €817 | -€1,270 | -60.9% |
| Recurring financial charges | 65 | €2,087 | €817 | -€1,270 | -60.9% |
| Profit (loss) for the period before taxes | 9903 | €1,846 | €9,632 | +€7,786 | +422% |
| Income taxes | 67/77 | €940 | €2,480 | +€1,540 | +164% |
| Profit (loss) for the period | 9904 | €905 | €7,151 | +€6,246 | +690% |
| Profit (loss) for the period to be appropriated | 9905 | €905 | €7,151 | +€6,246 | +690% |
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 27 October 2026 via checked.be.