DE STOOP: 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.
What changed
DE STOOP
NACE 46.321, Wholesale of meat and meat products, excluding game and poultry
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€284,910
2024 · €159,078+€125,832
Equity
€3.9m
2024 · €3.6m+€284,910
Cash
€243,231
2024 · €548,973-€305,743
Balance sheet total
€7.2m
2024 · €8.1m-€853,899
Largest movements
Assets
- Receivables within one year -€676,833
down €676,833 (-16.0%), from €4.2m to €3.6m
of which Trade receivables: -€478,850
- Cash -€305,743
down €305,743 (-55.7%), from €548,973 to €243,231
mainly Trade debts (-€1.2m) and Investment in fixed assets (net) (-€290,917)
- Stocks and contracts +€193,049
up €193,049 (+10.4%), from €1.8m to €2.0m
Equity and liabilities
- Trade debts -€1.2m
down €1.2m (-27.1%), from €4.3m to €3.1m
- Reserves +€284,910
up €284,910 (+8.0%), from €3.5m to €3.8m
of which Distributable reserves: +€284,910
Income statement
- Goods and materials -€2.8m
down €2.8m (-10.6%), from €25.9m to €23.1m
of which Purchases: -€3.2m
- Turnover -€2.2m
down €2.2m (-6.7%), from €33.3m to €31.0m
- Services and other goods +€355,751
up €355,751 (+6.2%), from €5.7m to €6.1m
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
€159,078
Turnover
-€2.2m
Other operating income
-€38,461
Goods and materials
+€2.8m
Services and other goods
-€355,751
Staff costs
+€73,125
Depreciation
-€24,839
Write-downs
+€70,572
Provisions
-€50,547
Other operating charges
-€7,320
Other operating items
-€29,497
Financial income
+€2,507
Financial charges
+€36,510
Taxes
-€59,289
Result 2025
€284,910
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
-€14,825
Investment
-€290,917
Financing
€0
Cash 2024
€548,973
From operations (derived)
-€14,825
Net result for the year
+€284,910
Depreciation
+€355,291
Stocks and contracts
-€193,049
Receivables within one year
+€676,833
Trade debts
-€1.2m
Tax, wage and social debts
-€8,684
Other debts
+€42,930
Accrued charges and deferred income
-€13,714
Investment (derived)
-€290,917
Investment in fixed assets (net)
-€290,917
Cash 2025
€243,231
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,082,813 | €7,228,913 | -€853,899 | -10.6% |
| Fixed assets | 21/28 | €1,442,398 | €1,378,025 | -€64,373 | -4.5% |
| Tangible fixed assets | 22/27 | €1,421,725 | €1,357,351 | -€64,373 | -4.5% |
| Land and buildings | 22 | €14,938 | €20,843 | +€5,905 | +39.5% |
| Plant, machinery and equipment | 23 | €954,477 | €1,031,392 | +€76,915 | +8.1% |
| Furniture and vehicles | 24 | €452,310 | €305,117 | -€147,193 | -32.5% |
| Financial fixed assets | 28 | €20,674 | €20,674 | = | 0.0% |
| Other financial fixed assets | 284/8 | €20,674 | €20,674 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €20,674 | €20,674 | = | 0.0% |
| Current assets | 29/58 | €6,640,415 | €5,850,889 | -€789,526 | -11.9% |
| Stocks and contracts in progress | 3 | €1,848,104 | €2,041,153 | +€193,049 | +10.4% |
| Stocks | 30/36 | €1,848,104 | €2,041,153 | +€193,049 | +10.4% |
| Goods purchased for resale | 34 | €1,848,104 | €2,041,153 | +€193,049 | +10.4% |
| Amounts receivable within one year | 40/41 | €4,243,338 | €3,566,505 | -€676,833 | -16.0% |
| Trade receivables | 40 | €3,835,581 | €3,356,731 | -€478,850 | -12.5% |
| Other amounts receivable | 41 | €407,757 | €209,774 | -€197,983 | -48.6% |
| Cash at bank and in hand | 54/58 | €548,973 | €243,231 | -€305,743 | -55.7% |
| Total equity and liabilities | 10/49 | €8,082,813 | €7,228,913 | -€853,899 | -10.6% |
| Equity | 10/15 | €3,601,676 | €3,886,585 | +€284,910 | +7.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €3,540,176 | €3,825,085 | +€284,910 | +8.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €78,087 | €78,087 | = | 0.0% |
| Distributable reserves | 133 | €3,455,938 | €3,740,848 | +€284,910 | +8.2% |
| Amounts payable | 17/49 | €4,481,137 | €3,342,328 | -€1.1m | -25.4% |
| Amounts payable within one year | 42/48 | €4,467,424 | €3,342,328 | -€1.1m | -25.2% |
| Trade debts | 44 | €4,282,227 | €3,122,886 | -€1.2m | -27.1% |
| Suppliers | 440/4 | €4,282,227 | €3,122,886 | -€1.2m | -27.1% |
| Taxes, remuneration and social security | 45 | €160,170 | €151,486 | -€8,684 | -5.4% |
| Taxes | 450/3 | €20,009 | €27,518 | +€7,508 | +37.5% |
| Remuneration and social security | 454/9 | €140,161 | €123,968 | -€16,192 | -11.6% |
| Other amounts payable | 47/48 | €25,026 | €67,956 | +€42,930 | +171.5% |
| Accrued charges and deferred income | 492/3 | €13,714 | - | -€13,714 | |
| Operating income | 70/76A | €33,444,443 | €31,135,182 | -€2.3m | -6.9% |
| Turnover | 70 | €33,253,002 | €31,011,700 | -€2.2m | -6.7% |
| Own construction capitalised | 72 | €88,187 | €37,788 | -€50,398 | -57.1% |
| Other operating income | 74 | €103,254 | €64,792 | -€38,461 | -37.2% |
| Non-recurring operating income | 76A | - | €20,901 | +€20,901 | |
| Operating charges | 60/66A | €33,206,354 | €30,750,992 | -€2.5m | -7.4% |
| Goods for resale, raw materials and consumables | 60 | €25,855,162 | €23,105,040 | -€2.8m | -10.6% |
| Purchases | 600/8 | €26,482,214 | €23,298,089 | -€3.2m | -12.0% |
| Change in stocks: decrease (increase) | 609 | -€627,052 | -€193,049 | +€434,003 | +69.2% |
| Services and other goods | 61 | €5,697,814 | €6,053,566 | +€355,751 | +6.2% |
| Remuneration, social security and pensions | 62 | €1,266,517 | €1,193,392 | -€73,125 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €330,452 | €355,291 | +€24,839 | +7.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €70,572 | - | -€70,572 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€50,547 | - | +€50,547 | |
| Other operating charges | 640/8 | €36,384 | €43,704 | +€7,320 | +20.1% |
| Operating profit (loss) | 9901 | €238,088 | €384,191 | +€146,102 | +61.4% |
| Financial income | 75/76B | €130 | €2,637 | +€2,507 | +1935.6% |
| Recurring financial income | 75 | €130 | €221 | +€92 | +70.9% |
| Income from current assets | 751 | €130 | €118 | -€11 | -8.5% |
| Other financial income | 752/9 | - | €103 | +€103 | |
| Non-recurring financial income | 76B | - | €2,416 | +€2,416 | |
| Financial charges | 65/66B | €37,711 | €1,200 | -€36,510 | -96.8% |
| Recurring financial charges | 65 | €2,952 | €1,200 | -€1,751 | -59.3% |
| Debt charges | 650 | €2,082 | €502 | -€1,580 | -75.9% |
| Other financial charges | 652/9 | €870 | €698 | -€172 | -19.7% |
| Non-recurring financial charges | 66B | €34,759 | - | -€34,759 | |
| Profit (loss) for the period before taxes | 9903 | €200,507 | €385,627 | +€185,120 | +92.3% |
| Income taxes | 67/77 | €41,429 | €100,717 | +€59,289 | +143.1% |
| Taxes | 670/3 | €41,429 | €100,717 | +€59,289 | +143.1% |
| Profit (loss) for the period | 9904 | €159,078 | €284,910 | +€125,832 | +79.1% |
| Profit (loss) for the period to be appropriated | 9905 | €159,078 | €284,910 | +€125,832 | +79.1% |
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 1 October 2026 via checked.be.