DIEPE STER: 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.
DIEPE STER
Largest movements
- Tangible fixed assets -€19,318
no longer reported in 2025 (was €19,318)
- Cash +€4,769
up €4,769 (+807.2%), from €591 to €5,360
mainly Investment in fixed assets (net) (+€14,773) and Depreciation (+€4,545)
- Receivables within one year -€3,479
down €3,479 (-35.0%), from €9,949 to €6,470
of which Trade receivables: -€4,055
- Profit (loss) carried forward -€18,018
down €18,018, from €8,756 to -€9,262
- Trade debts -€2,192
no longer reported in 2025 (was €2,192)
- Other debts +€1,653
up €1,653 (+18.5%), from €8,911 to €10,564
- Tax, wage and social debts +€515
new in 2025: €515
- Turnover -€34,741
no longer reported in 2025 (was €34,741)
- Purchases and services -€20,180
no longer reported in 2025 (was €20,180)
- Gross operating margin -€13,265
down €13,265 (-91.1%), from €14,564 to €1,298
- Financial charges +€12,325
up €12,325 (+23634.0%), from €52 to €12,377
- Depreciation +€1,136
up €1,136 (+33.3%), from €3,409 to €4,545
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 | €29,858 | €11,830 | -€18,028 | -60.4% |
| Fixed assets | 21/28 | €19,318 | - | -€19,318 | |
| Tangible fixed assets | 22/27 | €19,318 | - | -€19,318 | |
| Furniture and vehicles | 24 | €19,318 | - | -€19,318 | |
| Current assets | 29/58 | €10,540 | €11,830 | +€1,290 | +12.2% |
| Amounts receivable within one year | 40/41 | €9,949 | €6,470 | -€3,479 | -35.0% |
| Trade receivables | 40 | €4,055 | - | -€4,055 | |
| Other amounts receivable | 41 | €5,895 | €6,470 | +€575 | +9.8% |
| Cash at bank and in hand | 54/58 | €591 | €5,360 | +€4,769 | +807.2% |
| Total equity and liabilities | 10/49 | €29,858 | €11,830 | -€18,028 | -60.4% |
| Equity | 10/15 | €18,756 | €738 | -€18,018 | -96.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,756 | -€9,262 | -€18,018 | |
| Amounts payable | 17/49 | €11,102 | €11,092 | -€10 | -0.1% |
| Amounts payable within one year | 42/48 | €11,102 | €11,092 | -€10 | -0.1% |
| Financial debts | 43 | - | €14 | +€14 | |
| Credit institutions | 430/8 | - | €14 | +€14 | |
| Trade debts | 44 | €2,192 | - | -€2,192 | |
| Suppliers | 440/4 | €2,192 | - | -€2,192 | |
| Taxes, remuneration and social security | 45 | - | €515 | +€515 | |
| Taxes | 450/3 | - | €515 | +€515 | |
| Other amounts payable | 47/48 | €8,911 | €10,564 | +€1,653 | +18.5% |
| Turnover | 70 | €34,741 | - | -€34,741 | |
| Goods, raw materials, services and sundry goods | 60/61 | €20,180 | - | -€20,180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,409 | €4,545 | +€1,136 | +33.3% |
| Other operating charges | 640/8 | €2,346 | €2,394 | +€47 | +2.0% |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | €14,564 | €1,298 | -€13,265 | -91.1% |
| Operating profit (loss) | 9901 | €8,808 | -€5,641 | -€14,449 | |
| Financial charges | 65/66B | €52 | €12,377 | +€12,325 | +23634.0% |
| Recurring financial charges | 65 | €52 | €12,377 | +€12,325 | +23634.0% |
| Profit (loss) for the period before taxes | 9903 | €8,756 | -€18,018 | -€26,774 | |
| Profit (loss) for the period | 9904 | €8,756 | -€18,018 | -€26,774 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,756 | -€18,018 | -€26,774 |
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.