BENOIT STAPPAERTS: 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.
BENOIT STAPPAERTS
Largest movements
- Receivables within one year -€6,580
down €6,580 (-7.8%), from €84,462 to €77,882
of which Other amounts receivable: -€6,693
- Cash +€2,736
new in 2025: €2,736
mainly Receivables within one year (+€6,580) and Trade debts (+€1,931)
- Tax, wage and social debts -€4,881
down €4,881 (-48.5%), from €10,060 to €5,180
- Trade debts +€1,931
up €1,931 (+142.9%), from €1,351 to €3,282
- Profit (loss) carried forward -€1,750
new in 2025: -€1,750
- Accrued charges and deferred income +€1,627
new in 2025: €1,627
- Gross operating margin -€11,400
down €11,400, from €11,302 to -€97
- Taxes -€4,528
down €4,528 (-91.3%), from €4,961 to €433
- Other operating charges +€3,884
up €3,884 (+417.2%), from €931 to €4,815
- Financial charges +€568
up €568 (+292.3%), from €194 to €762
- Financial income -€355
down €355 (-7.5%), from €4,713 to €4,357
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 | €90,255 | €86,347 | -€3,908 | -4.3% |
| Fixed assets | 21/28 | €70 | €70 | = | 0.0% |
| Financial fixed assets | 28 | €70 | €70 | = | 0.0% |
| Current assets | 29/58 | €90,185 | €86,277 | -€3,908 | -4.3% |
| Amounts receivable within one year | 40/41 | €84,462 | €77,882 | -€6,580 | -7.8% |
| Trade receivables | 40 | - | €113 | +€113 | |
| Other amounts receivable | 41 | €84,462 | €77,769 | -€6,693 | -7.9% |
| Cash at bank and in hand | 54/58 | - | €2,736 | +€2,736 | |
| Deferred charges and accrued income | 490/1 | €5,722 | €5,659 | -€64 | -1.1% |
| Total equity and liabilities | 10/49 | €90,255 | €86,347 | -€3,908 | -4.3% |
| Equity | 10/15 | €78,007 | €76,258 | -€1,750 | -2.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €58,007 | €58,007 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €56,007 | €56,007 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,750 | -€1,750 | |
| Amounts payable | 17/49 | €12,248 | €10,090 | -€2,158 | -17.6% |
| Amounts payable within one year | 42/48 | €12,248 | €8,462 | -€3,786 | -30.9% |
| Financial debts | 43 | €836 | - | -€836 | |
| Credit institutions | 430/8 | €836 | - | -€836 | |
| Trade debts | 44 | €1,351 | €3,282 | +€1,931 | +142.9% |
| Suppliers | 440/4 | €1,351 | €3,282 | +€1,931 | +142.9% |
| Taxes, remuneration and social security | 45 | €10,060 | €5,180 | -€4,881 | -48.5% |
| Taxes | 450/3 | €10,060 | €5,180 | -€4,881 | -48.5% |
| Accrued charges and deferred income | 492/3 | - | €1,627 | +€1,627 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99 | - | -€99 | |
| Other operating charges | 640/8 | €931 | €4,815 | +€3,884 | +417.2% |
| Gross operating margin | 9900 | €11,302 | -€97 | -€11,400 | |
| Operating profit (loss) | 9901 | €10,272 | -€4,912 | -€15,184 | |
| Financial income | 75/76B | €4,713 | €4,357 | -€355 | -7.5% |
| Recurring financial income | 75 | €4,713 | €4,357 | -€355 | -7.5% |
| Financial charges | 65/66B | €194 | €762 | +€568 | +292.3% |
| Recurring financial charges | 65 | €194 | €762 | +€568 | +292.3% |
| Profit (loss) for the period before taxes | 9903 | €14,791 | -€1,316 | -€16,107 | |
| Income taxes | 67/77 | €4,961 | €433 | -€4,528 | -91.3% |
| Profit (loss) for the period | 9904 | €9,830 | -€1,750 | -€11,579 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,830 | -€1,750 | -€11,579 |
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 3 October 2026 via checked.be.