S.TP CONSULTING: 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.
S.TP CONSULTING
Largest movements
- Receivables within one year -€45,519
down €45,519 (-57.6%), from €79,029 to €33,510
of which Trade receivables: -€49,770
- Cash +€13,314
up €13,314 (+16.9%), from €78,762 to €92,077
mainly Receivables within one year (+€45,519) and Net result for the year (+€23,951)
- Deferred charges and accrued income +€6,197
new in 2025: €6,197
- Profit (loss) carried forward -€16,049
down €16,049 (-84.3%), from €19,032 to €2,983
- Other debts -€7,926
down €7,926 (-6.8%), from €116,458 to €108,532
- Tax, wage and social debts -€4,384
down €4,384 (-23.3%), from €18,806 to €14,422
of which Taxes: -€10,384
- Gross operating margin -€72,001
down €72,001 (-61.4%), from €117,293 to €45,292
- Taxes -€15,048
down €15,048 (-52.5%), from €28,648 to €13,600
- Financial charges -€1,285
down €1,285 (-54.4%), from €2,363 to €1,078
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 | €181,211 | €154,583 | -€26,628 | -14.7% |
| Fixed assets | 21/28 | €23,420 | €22,800 | -€620 | -2.6% |
| Tangible fixed assets | 22/27 | €23,324 | €22,704 | -€620 | -2.7% |
| Plant, machinery and equipment | 23 | €17,597 | €15,529 | -€2,068 | -11.8% |
| Furniture and vehicles | 24 | €5,727 | €7,175 | +€1,448 | +25.3% |
| Financial fixed assets | 28 | €96 | €96 | = | 0.0% |
| Current assets | 29/58 | €157,791 | €131,783 | -€26,008 | -16.5% |
| Amounts receivable within one year | 40/41 | €79,029 | €33,510 | -€45,519 | -57.6% |
| Trade receivables | 40 | €77,920 | €28,150 | -€49,770 | -63.9% |
| Other amounts receivable | 41 | €1,109 | €5,360 | +€4,251 | +383% |
| Cash at bank and in hand | 54/58 | €78,762 | €92,077 | +€13,314 | +16.9% |
| Deferred charges and accrued income | 490/1 | - | €6,197 | +€6,197 | |
| Total equity and liabilities | 10/49 | €181,211 | €154,583 | -€26,628 | -14.7% |
| Equity | 10/15 | €39,437 | €23,388 | -€16,049 | -40.7% |
| Reserves | 13 | €20,405 | €20,405 | = | 0.0% |
| Distributable reserves | 133 | €20,405 | €20,405 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,032 | €2,983 | -€16,049 | -84.3% |
| Amounts payable | 17/49 | €141,774 | €131,195 | -€10,579 | -7.5% |
| Amounts payable within one year | 42/48 | €141,774 | €131,195 | -€10,579 | -7.5% |
| Trade debts | 44 | €6,510 | €8,240 | +€1,731 | +26.6% |
| Suppliers | 440/4 | €6,510 | €8,240 | +€1,731 | +26.6% |
| Taxes, remuneration and social security | 45 | €18,806 | €14,422 | -€4,384 | -23.3% |
| Taxes | 450/3 | €18,806 | €8,422 | -€10,384 | -55.2% |
| Remuneration and social security | 454/9 | - | €6,000 | +€6,000 | |
| Other amounts payable | 47/48 | €116,458 | €108,532 | -€7,926 | -6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,183 | €4,979 | +€796 | +19.0% |
| Other operating charges | 640/8 | €1,321 | €1,144 | -€178 | -13.5% |
| Non-recurring operating charges | 66A | - | €540 | +€540 | |
| Gross operating margin | 9900 | €117,293 | €45,292 | -€72,001 | -61.4% |
| Operating profit (loss) | 9901 | €111,789 | €38,629 | -€73,159 | -65.4% |
| Financial charges | 65/66B | €2,363 | €1,078 | -€1,285 | -54.4% |
| Recurring financial charges | 65 | €2,363 | €1,078 | -€1,285 | -54.4% |
| Profit (loss) for the period before taxes | 9903 | €109,426 | €37,551 | -€71,875 | -65.7% |
| Income taxes | 67/77 | €28,648 | €13,600 | -€15,048 | -52.5% |
| Profit (loss) for the period | 9904 | €80,778 | €23,951 | -€56,827 | -70.3% |
| Profit (loss) for the period to be appropriated | 9905 | €80,778 | €23,951 | -€56,827 | -70.3% |
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 23 October 2026 via checked.be.