DE STAPPE: 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.
What changed
DE STAPPE
NACE 88.104, Social work activities without accommodation
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€111,515
2024 · €224,971-€113,456
Equity
€4.2m
2024 · €4.2m+€53,384
Cash
€517,187
2024 · €823,209-€306,022
Balance sheet total
€5.9m
2024 · €5.8m+€121,280
Largest movements
Assets
- Receivables within one year +€498,543
up €498,543 (+18.1%), from €2.8m to €3.3m
of which Other amounts receivable: +€421,663
- Cash -€306,022
down €306,022 (-37.2%), from €823,209 to €517,187
mainly Receivables within one year (-€498,543) and Investment in fixed assets (net) (-€166,948)
Equity and liabilities
- Debts within one year +€122,408
up €122,408 (+14.0%), from €872,697 to €995,105
of which Tax, wage and social debts: +€96,399
- Profit (loss) carried forward +€112,397
up €112,397 (+3.6%), from €3.1m to €3.3m
- Investment grants -€59,012
down €59,012 (-10.5%), from €563,277 to €504,265
Income statement
- Staff costs +€308,805
up €308,805 (+7.0%), from €4.4m to €4.7m
- Turnover +€102,559
up €102,559 (+13.4%), from €764,357 to €866,916
- Services and other goods +€77,122
up €77,122 (+20.1%), from €383,636 to €460,758
- Other operating charges +€54,117
up €54,117 (+41.5%), from €130,449 to €184,566
- Goods and materials +€9,404
up €9,404 (+6.8%), from €137,351 to €146,755
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.
Result 2024
€224,971
Turnover
+€102,559
Other operating income
-€2,226
Goods and materials
-€9,404
Services and other goods
-€77,122
Staff costs
-€308,805
Depreciation
-€6,582
Write-downs
-€5,039
Other operating charges
-€54,117
Other operating items
+€245,203
Financial income
+€0
Financial charges
+€2,077
Other financial items
-€1
Result 2025
€111,515
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.
From operations
-€50,921
Investment
-€166,948
Financing
-€88,152
Cash 2024
€823,209
From operations (derived)
-€50,921
Net result for the year
+€111,515
Depreciation
+€188,168
Receivables after one year
+€31,554
Receivables within one year
-€498,543
Deferred charges and accrued income
+€18,468
Provisions
-€19,084
Debts within one year
+€122,408
Accrued charges and deferred income
-€5,406
Investment (derived)
-€166,948
Investment in fixed assets (net)
-€166,948
Current investments
+€0
Financing
-€88,152
Debts after one year
-€30,022
Contributions, distributions and other
-€58,129
Not broken down
-€1
Cash 2025
€517,187
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,767,972 | €5,889,252 | +€121,280 | +2.1% |
| Fixed assets | 21/28 | €1,227,473 | €1,206,255 | -€21,218 | -1.7% |
| Tangible fixed assets | 22/27 | €1,226,254 | €1,200,835 | -€25,419 | -2.1% |
| Land and buildings | 22 | €1,044,520 | €974,280 | -€70,240 | -6.7% |
| Plant, machinery and equipment | 23 | €94,532 | €119,965 | +€25,433 | +26.9% |
| Furniture and vehicles | 24 | €87,202 | €106,590 | +€19,388 | +22.2% |
| Financial fixed assets | 28 | €1,220 | €5,420 | +€4,200 | +344.2% |
| Other financial fixed assets | 284/8 | €1,220 | €5,420 | +€4,200 | +344.2% |
| Amounts receivable and cash guarantees | 285/8 | €1,220 | €5,420 | +€4,200 | +344.2% |
| Current assets | 29/58 | €4,540,499 | €4,682,997 | +€142,498 | +3.1% |
| Amounts receivable after more than one year | 29 | €170,661 | €139,107 | -€31,554 | -18.5% |
| Other amounts receivable | 291 | €170,661 | €139,107 | -€31,554 | -18.5% |
| Amounts receivable within one year | 40/41 | €2,755,812 | €3,254,355 | +€498,543 | +18.1% |
| Trade receivables | 40 | €138,187 | €215,067 | +€76,880 | +55.6% |
| Other amounts receivable | 41 | €2,617,625 | €3,039,288 | +€421,663 | +16.1% |
| Current investments | 50/53 | €744,417 | €744,417 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €823,209 | €517,187 | -€306,022 | -37.2% |
| Deferred charges and accrued income | 490/1 | €46,399 | €27,931 | -€18,468 | -39.8% |
| Total equity and liabilities | 10/49 | €5,767,972 | €5,889,252 | +€121,280 | +2.1% |
| Equity | 10/15 | €4,159,059 | €4,212,443 | +€53,384 | +1.3% |
| Contributions | 10/11 | €456,000 | €456,000 | = | 0.0% |
| Capital | 10 | €456,000 | €456,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,139,781 | €3,252,178 | +€112,397 | +3.6% |
| Investment grants | 15 | €563,277 | €504,265 | -€59,012 | -10.5% |
| Provisions and deferred taxes | 16 | €441,376 | €422,292 | -€19,084 | -4.3% |
| Provisions for liabilities and charges | 160/5 | €441,376 | €422,292 | -€19,084 | -4.3% |
| Major repairs and maintenance | 162 | €114,501 | €107,490 | -€7,011 | -6.1% |
| Other liabilities and charges | 164/5 | €326,875 | €314,802 | -€12,073 | -3.7% |
| Amounts payable | 17/49 | €1,167,537 | €1,254,517 | +€86,980 | +7.4% |
| Amounts payable after more than one year | 17 | €197,092 | €167,070 | -€30,022 | -15.2% |
| Financial debts | 170/4 | €197,092 | €167,070 | -€30,022 | -15.2% |
| Credit institutions | 173 | €197,092 | €167,070 | -€30,022 | -15.2% |
| Amounts payable within one year | 42/48 | €872,697 | €995,105 | +€122,408 | +14.0% |
| Current portion of amounts payable after more than one year | 42 | €45,354 | €30,022 | -€15,332 | -33.8% |
| Trade debts | 44 | €52,034 | €61,568 | +€9,534 | +18.3% |
| Suppliers | 440/4 | €52,034 | €61,568 | +€9,534 | +18.3% |
| Taxes, remuneration and social security | 45 | €720,781 | €817,180 | +€96,399 | +13.4% |
| Taxes | 450/3 | €127,019 | €145,756 | +€18,737 | +14.8% |
| Remuneration and social security | 454/9 | €593,761 | €671,424 | +€77,663 | +13.1% |
| Accrued charges and deferred income | 492/3 | €97,748 | €92,342 | -€5,406 | -5.5% |
| Operating income | 70/76A | €5,468,497 | €5,823,118 | +€354,621 | +6.5% |
| Turnover | 70 | €764,357 | €866,916 | +€102,559 | +13.4% |
| Membership fees, donations, legacies and grants | 73 | €4,298,417 | €4,522,083 | +€223,666 | +5.2% |
| Other operating income | 74 | €313,504 | €311,278 | -€2,226 | -0.7% |
| Non-recurring operating income | 76A | €92,219 | €122,842 | +€30,623 | +33.2% |
| Operating charges | 60/66A | €5,232,770 | €5,702,924 | +€470,154 | +9.0% |
| Goods for resale, raw materials and consumables | 60 | €137,351 | €146,755 | +€9,404 | +6.8% |
| Purchases | 600/8 | - | €146,755 | +€146,755 | |
| Services and other goods | 61 | €383,636 | €460,758 | +€77,122 | +20.1% |
| Remuneration, social security and pensions | 62 | €4,427,677 | €4,736,482 | +€308,805 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €181,586 | €188,168 | +€6,582 | +3.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €241 | €5,280 | +€5,039 | +2090.8% |
| Other operating charges | 640/8 | €130,449 | €184,566 | +€54,117 | +41.5% |
| Operating profit (loss) | 9901 | €235,727 | €120,194 | -€115,533 | -49.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Other financial income | 752/9 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €10,757 | €8,680 | -€2,077 | -19.3% |
| Recurring financial charges | 65 | €10,757 | €8,680 | -€2,077 | -19.3% |
| Debt charges | 650 | €9,782 | €7,797 | -€1,985 | -20.3% |
| Other financial charges | 652/9 | €974 | €883 | -€91 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €224,971 | €111,515 | -€113,456 | -50.4% |
| Profit (loss) for the period | 9904 | €224,971 | €111,515 | -€113,456 | -50.4% |
| Profit (loss) for the period to be appropriated | 9905 | €224,971 | €111,515 | -€113,456 | -50.4% |
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 10 October 2026 via checked.be.