DE STOPPELEIRE: 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.
DE STOPPELEIRE
Largest movements
- Cash +€93,009
up €93,009 (+26.8%), from €347,198 to €440,207
mainly Net result for the year (+€107,129) and Depreciation (+€76,805)
- Tangible fixed assets -€28,586
down €28,586 (-5.1%), from €555,623 to €527,037
of which Land and buildings: -€20,312
- Receivables within one year -€18,962
down €18,962 (-25.4%), from €74,695 to €55,734
of which Trade receivables: -€18,972
- Reserves +€77,129
up €77,129 (+11.7%), from €657,638 to €734,767
of which Distributable reserves: +€77,129
- Other debts -€20,721
down €20,721 (-8.7%), from €237,060 to €216,339
- Tax, wage and social debts -€18,886
down €18,886 (-42.7%), from €44,178 to €25,293
of which Taxes: -€18,886
- Gross operating margin +€24,485
up €24,485 (+13.1%), from €186,592 to €211,078
- Depreciation +€7,336
up €7,336 (+10.6%), from €69,469 to €76,805
- Taxes +€2,631
up €2,631 (+10.9%), from €24,081 to €26,712
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 | €978,550 | €1,023,714 | +€45,163 | +4.6% |
| Fixed assets | 21/28 | €555,758 | €527,172 | -€28,586 | -5.1% |
| Tangible fixed assets | 22/27 | €555,623 | €527,037 | -€28,586 | -5.1% |
| Land and buildings | 22 | €452,560 | €432,248 | -€20,312 | -4.5% |
| Plant, machinery and equipment | 23 | €91,407 | €89,013 | -€2,394 | -2.6% |
| Furniture and vehicles | 24 | €11,657 | €5,777 | -€5,880 | -50.4% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €422,792 | €496,541 | +€73,749 | +17.4% |
| Stocks and contracts in progress | 3 | €600 | €600 | = | 0.0% |
| Stocks | 30/36 | €600 | €600 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €74,695 | €55,734 | -€18,962 | -25.4% |
| Trade receivables | 40 | €74,695 | €55,724 | -€18,972 | -25.4% |
| Other amounts receivable | 41 | €0 | €10 | +€10 | |
| Cash at bank and in hand | 54/58 | €347,198 | €440,207 | +€93,009 | +26.8% |
| Deferred charges and accrued income | 490/1 | €298 | €0 | -€298 | -100% |
| Total equity and liabilities | 10/49 | €978,550 | €1,023,714 | +€45,163 | +4.6% |
| Equity | 10/15 | €663,844 | €740,972 | +€77,129 | +11.6% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €657,638 | €734,767 | +€77,129 | +11.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €657,638 | €734,767 | +€77,129 | +11.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €314,707 | €282,741 | -€31,965 | -10.2% |
| Amounts payable within one year | 42/48 | €314,707 | €282,741 | -€31,965 | -10.2% |
| Trade debts | 44 | €33,468 | €41,109 | +€7,641 | +22.8% |
| Suppliers | 440/4 | €33,468 | €41,109 | +€7,641 | +22.8% |
| Taxes, remuneration and social security | 45 | €44,178 | €25,293 | -€18,886 | -42.7% |
| Taxes | 450/3 | €38,178 | €19,293 | -€18,886 | -49.5% |
| Remuneration and social security | 454/9 | €6,000 | €6,000 | = | 0.0% |
| Other amounts payable | 47/48 | €237,060 | €216,339 | -€20,721 | -8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,469 | €76,805 | +€7,336 | +10.6% |
| Other operating charges | 640/8 | €305 | €442 | +€137 | +44.8% |
| Gross operating margin | 9900 | €186,592 | €211,078 | +€24,485 | +13.1% |
| Operating profit (loss) | 9901 | €116,819 | €133,831 | +€17,012 | +14.6% |
| Financial income | 75/76B | €0 | €10 | +€9 | +3,023% |
| Recurring financial income | 75 | €0 | €10 | +€9 | +3,023% |
| Financial charges | 65/66B | €138 | €0 | -€138 | -100% |
| Recurring financial charges | 65 | €138 | €0 | -€138 | -100% |
| Profit (loss) for the period before taxes | 9903 | €116,681 | €133,840 | +€17,159 | +14.7% |
| Income taxes | 67/77 | €24,081 | €26,712 | +€2,631 | +10.9% |
| Profit (loss) for the period | 9904 | €92,601 | €107,129 | +€14,528 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €92,601 | €107,129 | +€14,528 | +15.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.