Engineering Stappers Kris: 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.
Engineering Stappers Kris
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€46,522
up €46,522 (+868.6%), from €5,356 to €51,879
- Debts after one year -€27,225
down €27,225 (-12.1%), from €224,583 to €197,358
- Reserves -€10,500
down €10,500 (-4.4%), from €240,058 to €229,558
of which Distributable reserves: -€10,500
- Tax, wage and social debts -€8,633
down €8,633 (-62.5%), from €13,803 to €5,170
of which Taxes: -€8,915
- Gross operating margin -€34,320
down €34,320 (-26.3%), from €130,303 to €95,983
- Taxes -€13,127
down €13,127 (-46.4%), from €28,308 to €15,181
- Financial charges +€2,278
up €2,278 (+25.0%), from €9,107 to €11,385
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 | €529,694 | €535,905 | +€6,211 | +1.2% |
| Fixed assets | 21/28 | €453,356 | €451,887 | -€1,469 | -0.3% |
| Tangible fixed assets | 22/27 | €453,356 | €451,887 | -€1,469 | -0.3% |
| Land and buildings | 22 | €288,132 | €272,772 | -€15,360 | -5.3% |
| Furniture and vehicles | 24 | €9,025 | €22,915 | +€13,890 | +153.9% |
| Assets under construction and advance payments | 27 | €156,200 | €156,200 | = | 0.0% |
| Current assets | 29/58 | €76,338 | €84,018 | +€7,681 | +10.1% |
| Amounts receivable within one year | 40/41 | €250 | €5,069 | +€4,819 | +1927.7% |
| Other amounts receivable | 41 | €250 | €5,069 | +€4,819 | +1927.7% |
| Cash at bank and in hand | 54/58 | €73,277 | €73,593 | +€316 | +0.4% |
| Deferred charges and accrued income | 490/1 | €2,810 | €5,356 | +€2,546 | +90.6% |
| Total equity and liabilities | 10/49 | €529,694 | €535,905 | +€6,211 | +1.2% |
| Equity | 10/15 | €258,608 | €248,108 | -€10,500 | -4.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €240,058 | €229,558 | -€10,500 | -4.4% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €238,203 | €227,703 | -€10,500 | -4.4% |
| Amounts payable | 17/49 | €271,085 | €287,797 | +€16,711 | +6.2% |
| Amounts payable after more than one year | 17 | €224,583 | €197,358 | -€27,225 | -12.1% |
| Financial debts | 170/4 | €224,583 | €197,358 | -€27,225 | -12.1% |
| Amounts payable within one year | 42/48 | €46,502 | €90,439 | +€43,937 | +94.5% |
| Current portion of amounts payable after more than one year | 42 | €25,417 | €27,225 | +€1,809 | +7.1% |
| Trade debts | 44 | €1,926 | €6,165 | +€4,238 | +220.0% |
| Suppliers | 440/4 | €1,926 | €6,165 | +€4,238 | +220.0% |
| Taxes, remuneration and social security | 45 | €13,803 | €5,170 | -€8,633 | -62.5% |
| Taxes | 450/3 | €13,803 | €4,888 | -€8,915 | -64.6% |
| Remuneration and social security | 454/9 | - | €283 | +€283 | |
| Other amounts payable | 47/48 | €5,356 | €51,879 | +€46,522 | +868.6% |
| Non-recurring operating income | 76A | - | €18,425 | +€18,425 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,189 | €20,533 | +€344 | +1.7% |
| Other operating charges | 640/8 | €1,651 | €2,759 | +€1,109 | +67.2% |
| Gross operating margin | 9900 | €130,303 | €95,983 | -€34,320 | -26.3% |
| Operating profit (loss) | 9901 | €108,463 | €72,691 | -€35,772 | -33.0% |
| Financial charges | 65/66B | €9,107 | €11,385 | +€2,278 | +25.0% |
| Recurring financial charges | 65 | €9,107 | €11,385 | +€2,278 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €99,356 | €61,306 | -€38,050 | -38.3% |
| Income taxes | 67/77 | €28,308 | €15,181 | -€13,127 | -46.4% |
| Profit (loss) for the period | 9904 | €71,048 | €46,125 | -€24,923 | -35.1% |
| Profit (loss) for the period to be appropriated | 9905 | €71,048 | €46,125 | -€24,923 | -35.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.