DE STUNT: 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 STUNT
Largest movements
- Tangible fixed assets +€52,854
up €52,854 (+39.1%), from €135,064 to €187,918
of which Furniture and vehicles: +€53,239
- Receivables within one year -€16,169
down €16,169 (-29.6%), from €54,671 to €38,502
of which Trade receivables: -€15,763
- Deferred charges and accrued income +€4,072
up €4,072 (+91.8%), from €4,433 to €8,505
- Debts after one year +€31,382
up €31,382 (+70.2%), from €44,731 to €76,112
- Current portion of long-term debt +€10,580
up €10,580 (+54.1%), from €19,542 to €30,122
- Trade debts -€8,479
down €8,479 (-17.1%), from €49,458 to €40,979
- Tax, wage and social debts +€4,039
up €4,039 (+23.6%), from €17,139 to €21,178
of which Remuneration and social security: +€5,936
- Staff costs +€11,567
up €11,567 (+51.8%), from €22,344 to €33,911
- Depreciation +€8,888
up €8,888 (+37.8%), from €23,520 to €32,408
- Gross operating margin -€7,586
down €7,586 (-8.6%), from €88,523 to €80,936
- Taxes -€3,294
down €3,294 (-53.8%), from €6,121 to €2,826
- Financial charges -€2,621
down €2,621 (-34.8%), from €7,542 to €4,921
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 | €292,394 | €330,823 | +€38,428 | +13.1% |
| Fixed assets | 21/28 | €136,064 | €188,918 | +€52,854 | +38.8% |
| Tangible fixed assets | 22/27 | €135,064 | €187,918 | +€52,854 | +39.1% |
| Land and buildings | 22 | €57,317 | €54,803 | -€2,514 | -4.4% |
| Plant, machinery and equipment | 23 | €75,347 | €77,836 | +€2,489 | +3.3% |
| Furniture and vehicles | 24 | €965 | €54,203 | +€53,239 | +5,520% |
| Other tangible fixed assets | 26 | €1,436 | €1,076 | -€359 | -25.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €156,330 | €141,905 | -€14,426 | -9.2% |
| Stocks and contracts in progress | 3 | €75,142 | €74,297 | -€845 | -1.1% |
| Stocks | 30/36 | €75,142 | €74,297 | -€845 | -1.1% |
| Amounts receivable within one year | 40/41 | €54,671 | €38,502 | -€16,169 | -29.6% |
| Trade receivables | 40 | €54,033 | €38,270 | -€15,763 | -29.2% |
| Other amounts receivable | 41 | €639 | €233 | -€406 | -63.6% |
| Cash at bank and in hand | 54/58 | €22,084 | €20,600 | -€1,483 | -6.7% |
| Deferred charges and accrued income | 490/1 | €4,433 | €8,505 | +€4,072 | +91.8% |
| Total equity and liabilities | 10/49 | €292,394 | €330,823 | +€38,428 | +13.1% |
| Equity | 10/15 | €71,039 | €71,450 | +€410 | +0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €64,839 | €65,250 | +€410 | +0.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €64,839 | €65,250 | +€410 | +0.6% |
| Amounts payable | 17/49 | €221,355 | €259,373 | +€38,018 | +17.2% |
| Amounts payable after more than one year | 17 | €44,731 | €76,112 | +€31,382 | +70.2% |
| Financial debts | 170/4 | €44,731 | €76,112 | +€31,382 | +70.2% |
| Amounts payable within one year | 42/48 | €176,624 | €183,261 | +€6,636 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €19,542 | €30,122 | +€10,580 | +54.1% |
| Trade debts | 44 | €49,458 | €40,979 | -€8,479 | -17.1% |
| Suppliers | 440/4 | €49,458 | €40,979 | -€8,479 | -17.1% |
| Taxes, remuneration and social security | 45 | €17,139 | €21,178 | +€4,039 | +23.6% |
| Taxes | 450/3 | €14,272 | €12,375 | -€1,897 | -13.3% |
| Remuneration and social security | 454/9 | €2,868 | €8,803 | +€5,936 | +207% |
| Other amounts payable | 47/48 | €90,485 | €90,981 | +€496 | +0.5% |
| Non-recurring operating income | 76A | €3,172 | €0 | -€3,172 | -100% |
| Remuneration, social security and pensions | 62 | €22,344 | €33,911 | +€11,567 | +51.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,520 | €32,408 | +€8,888 | +37.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,047 | €0 | -€1,047 | -100% |
| Other operating charges | 640/8 | €7,475 | €6,433 | -€1,041 | -13.9% |
| Non-recurring operating charges | 66A | - | €224 | +€224 | |
| Gross operating margin | 9900 | €88,523 | €80,936 | -€7,586 | -8.6% |
| Operating profit (loss) | 9901 | €34,137 | €7,959 | -€26,177 | -76.7% |
| Financial income | 75/76B | €422 | €198 | -€224 | -53.1% |
| Recurring financial income | 75 | €422 | €198 | -€224 | -53.1% |
| Financial charges | 65/66B | €7,542 | €4,921 | -€2,621 | -34.8% |
| Recurring financial charges | 65 | €7,542 | €4,921 | -€2,621 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | €27,016 | €3,236 | -€23,780 | -88.0% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €6,121 | €2,826 | -€3,294 | -53.8% |
| Profit (loss) for the period | 9904 | €20,896 | €410 | -€20,485 | -98.0% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €20,896 | €410 | -€20,485 | -98.0% |
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 25 October 2026 via checked.be.