ONE STAR 76: 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.
ONE STAR 76
Largest movements
- Cash +€49,361
up €49,361 (+175%), from €28,252 to €77,613
mainly Receivables within one year (+€42,314) and Depreciation (+€37,322)
- Receivables within one year -€42,314
down €42,314 (-56.5%), from €74,872 to €32,559
of which Trade receivables: -€25,689
- Tangible fixed assets +€12,378
up €12,378 (+11.1%), from €111,325 to €123,703
- Profit (loss) carried forward +€28,632
up €28,632 (+40.1%), from €71,331 to €99,963
- Debts after one year -€19,663
down €19,663 (-34.9%), from €56,411 to €36,748
- Tax, wage and social debts +€11,868
up €11,868 (+92.8%), from €12,787 to €24,656
- Current portion of long-term debt -€2,448
down €2,448 (-4.5%), from €54,492 to €52,043
- Gross operating margin +€161,981
up €161,981 (+86.9%), from €186,503 to €348,484
- Staff costs +€119,147
up €119,147 (+101%), from €118,193 to €237,341
- Other operating charges +€13,593
up €13,593 (+120%), from €11,337 to €24,931
- Taxes +€8,403
up €8,403 (+233%), from €3,613 to €12,016
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 | €214,450 | €233,875 | +€19,426 | +9.1% |
| Fixed assets | 21/28 | €111,325 | €123,703 | +€12,378 | +11.1% |
| Tangible fixed assets | 22/27 | €111,325 | €123,703 | +€12,378 | +11.1% |
| Furniture and vehicles | 24 | €111,325 | €123,703 | +€12,378 | +11.1% |
| Current assets | 29/58 | €103,125 | €110,172 | +€7,047 | +6.8% |
| Amounts receivable within one year | 40/41 | €74,872 | €32,559 | -€42,314 | -56.5% |
| Trade receivables | 40 | €35,820 | €10,131 | -€25,689 | -71.7% |
| Other amounts receivable | 41 | €39,053 | €22,428 | -€16,625 | -42.6% |
| Cash at bank and in hand | 54/58 | €28,252 | €77,613 | +€49,361 | +175% |
| Total equity and liabilities | 10/49 | €214,450 | €233,875 | +€19,426 | +9.1% |
| Equity | 10/15 | €89,931 | €118,563 | +€28,632 | +31.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,331 | €99,963 | +€28,632 | +40.1% |
| Amounts payable | 17/49 | €124,518 | €115,312 | -€9,206 | -7.4% |
| Amounts payable after more than one year | 17 | €56,411 | €36,748 | -€19,663 | -34.9% |
| Financial debts | 170/4 | €56,411 | €36,748 | -€19,663 | -34.9% |
| Amounts payable within one year | 42/48 | €68,107 | €78,564 | +€10,457 | +15.4% |
| Current portion of amounts payable after more than one year | 42 | €54,492 | €52,043 | -€2,448 | -4.5% |
| Trade debts | 44 | €828 | €1,865 | +€1,037 | +125% |
| Suppliers | 440/4 | €828 | €1,865 | +€1,037 | +125% |
| Taxes, remuneration and social security | 45 | €12,787 | €24,656 | +€11,868 | +92.8% |
| Taxes | 450/3 | €12,787 | €24,656 | +€11,868 | +92.8% |
| Remuneration, social security and pensions | 62 | €118,193 | €237,341 | +€119,147 | +101% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,785 | €37,322 | +€1,536 | +4.3% |
| Other operating charges | 640/8 | €11,337 | €24,931 | +€13,593 | +120% |
| Gross operating margin | 9900 | €186,503 | €348,484 | +€161,981 | +86.9% |
| Operating profit (loss) | 9901 | €21,187 | €48,891 | +€27,705 | +131% |
| Financial income | 75/76B | €192 | €5 | -€187 | -97.4% |
| Recurring financial income | 75 | €192 | €5 | -€187 | -97.4% |
| Financial charges | 65/66B | €6,095 | €8,248 | +€2,153 | +35.3% |
| Recurring financial charges | 65 | €6,095 | €8,248 | +€2,153 | +35.3% |
| Profit (loss) for the period before taxes | 9903 | €15,283 | €40,648 | +€25,365 | +166% |
| Income taxes | 67/77 | €3,613 | €12,016 | +€8,403 | +233% |
| Profit (loss) for the period | 9904 | €11,670 | €28,632 | +€16,961 | +145% |
| Profit (loss) for the period to be appropriated | 9905 | €11,670 | €28,632 | +€16,961 | +145% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.