Staar & Co: 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.
Staar & Co
Largest movements
- Stocks and contracts -€110,013
down €110,013 (-44.9%), from €244,981 to €134,968
- Tangible fixed assets -€32,259
down €32,259 (-28.4%), from €113,568 to €81,309
- Cash -€9,006
down €9,006 (-99.4%), from €9,056 to €51
mainly Net result for the year (-€75,629) and Trade debts (-€46,985)
- Reserves -€70,000
down €70,000 (-100.0%), from €70,000 to €0
- Trade debts -€46,985
down €46,985 (-49.7%), from €94,475 to €47,489
- Other debts -€16,058
down €16,058 (-22.3%), from €72,022 to €55,964
- Debts after one year -€12,784
down €12,784 (-41.5%), from €30,785 to €18,001
- Profit (loss) carried forward -€5,629
down €5,629, from €95 to -€5,534
- Gross operating margin -€68,629
down €68,629, from €28,397 to -€40,232
- Depreciation -€1,159
down €1,159 (-3.5%), from €33,418 to €32,259
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 | €368,472 | €217,019 | -€151,452 | -41.1% |
| Fixed assets | 21/28 | €113,568 | €81,309 | -€32,259 | -28.4% |
| Tangible fixed assets | 22/27 | €113,568 | €81,309 | -€32,259 | -28.4% |
| Land and buildings | 22 | €74,330 | €60,105 | -€14,225 | -19.1% |
| Plant, machinery and equipment | 23 | €17,293 | €6,778 | -€10,515 | -60.8% |
| Furniture and vehicles | 24 | €21,946 | €14,427 | -€7,519 | -34.3% |
| Current assets | 29/58 | €254,904 | €135,711 | -€119,193 | -46.8% |
| Stocks and contracts in progress | 3 | €244,981 | €134,968 | -€110,013 | -44.9% |
| Stocks | 30/36 | €244,981 | €134,968 | -€110,013 | -44.9% |
| Amounts receivable within one year | 40/41 | €866 | €692 | -€175 | -20.2% |
| Trade receivables | 40 | €866 | €692 | -€175 | -20.2% |
| Cash at bank and in hand | 54/58 | €9,056 | €51 | -€9,006 | -99.4% |
| Total equity and liabilities | 10/49 | €368,472 | €217,019 | -€151,452 | -41.1% |
| Equity | 10/15 | €88,695 | €13,066 | -€75,629 | -85.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €70,000 | €0 | -€70,000 | -100.0% |
| Distributable reserves | 133 | €70,000 | €0 | -€70,000 | -100.0% |
| Profit (loss) carried forward | 14 | €95 | -€5,534 | -€5,629 | |
| Provisions and deferred taxes | 16 | €64,444 | €64,444 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €64,444 | €64,444 | = | 0.0% |
| Pensions and similar obligations | 160 | €64,444 | €64,444 | = | 0.0% |
| Amounts payable | 17/49 | €215,333 | €139,509 | -€75,823 | -35.2% |
| Amounts payable after more than one year | 17 | €30,785 | €18,001 | -€12,784 | -41.5% |
| Financial debts | 170/4 | €30,785 | €18,001 | -€12,784 | -41.5% |
| Amounts payable within one year | 42/48 | €184,548 | €121,508 | -€63,040 | -34.2% |
| Current portion of amounts payable after more than one year | 42 | €12,680 | €12,784 | +€104 | +0.8% |
| Financial debts | 43 | - | €4,168 | +€4,168 | |
| Credit institutions | 430/8 | - | €4,168 | +€4,168 | |
| Trade debts | 44 | €94,475 | €47,489 | -€46,985 | -49.7% |
| Suppliers | 440/4 | €94,475 | €47,489 | -€46,985 | -49.7% |
| Taxes, remuneration and social security | 45 | €5,372 | €1,103 | -€4,268 | -79.5% |
| Taxes | 450/3 | €5,372 | €1,103 | -€4,268 | -79.5% |
| Other amounts payable | 47/48 | €72,022 | €55,964 | -€16,058 | -22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,418 | €32,259 | -€1,159 | -3.5% |
| Other operating charges | 640/8 | €2,546 | €2,247 | -€299 | -11.7% |
| Gross operating margin | 9900 | €28,397 | -€40,232 | -€68,629 | |
| Operating profit (loss) | 9901 | -€7,567 | -€74,738 | -€67,171 | -887.7% |
| Financial income | 75/76B | €13 | €0 | -€13 | -100.0% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -100.0% |
| Financial charges | 65/66B | €905 | €891 | -€14 | -1.5% |
| Recurring financial charges | 65 | €905 | €891 | -€14 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,458 | -€75,629 | -€67,170 | -794.1% |
| Profit (loss) for the period | 9904 | -€8,458 | -€75,629 | -€67,170 | -794.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,458 | -€75,629 | -€67,170 | -794.1% |
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 8 October 2026 via checked.be.