Staccata: 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.
Staccata
Largest movements
- Cash +€31,822
up €31,822 (+1701.7%), from €1,870 to €33,692
mainly Other debts (+€63,104) and Net result for the year (+€44,808)
- Receivables within one year -€23,888
down €23,888 (-71.3%), from €33,482 to €9,594
of which Trade receivables: -€27,812
- Tangible fixed assets -€23,447
down €23,447 (-20.1%), from €116,553 to €93,106
of which Furniture and vehicles: -€20,889
- Current investments -€11,367
down €11,367 (-100.0%), from €11,367 to €0
- Reserves -€93,739
down €93,739 (-100.0%), from €93,739 to €0
- Other debts +€63,104
up €63,104 (+266.2%), from €23,702 to €86,806
- Tax, wage and social debts +€24,174
up €24,174 (+2828.5%), from €855 to €25,028
of which Taxes: +€22,174
- Debts after one year -€20,000
down €20,000 (-50.0%), from €40,000 to €20,000
- Gross operating margin +€76,212
up €76,212 (+407.4%), from €18,708 to €94,920
- Taxes +€11,603
up €11,603 (+3801.3%), from €305 to €11,909
- Depreciation +€7,324
up €7,324 (+25.4%), from €28,883 to €36,207
- Financial income +€3,694
up €3,694 (+3694330.0%), from €0 to €3,694
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 | €164,473 | €137,581 | -€26,893 | -16.4% |
| Fixed assets | 21/28 | €116,553 | €93,106 | -€23,447 | -20.1% |
| Tangible fixed assets | 22/27 | €116,553 | €93,106 | -€23,447 | -20.1% |
| Land and buildings | 22 | €33,975 | €30,104 | -€3,871 | -11.4% |
| Plant, machinery and equipment | 23 | €2,324 | €3,637 | +€1,313 | +56.5% |
| Furniture and vehicles | 24 | €80,253 | €59,364 | -€20,889 | -26.0% |
| Current assets | 29/58 | €47,920 | €44,475 | -€3,445 | -7.2% |
| Amounts receivable within one year | 40/41 | €33,482 | €9,594 | -€23,888 | -71.3% |
| Trade receivables | 40 | €31,902 | €4,090 | -€27,812 | -87.2% |
| Other amounts receivable | 41 | €1,580 | €5,504 | +€3,924 | +248.4% |
| Current investments | 50/53 | €11,367 | €0 | -€11,367 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,870 | €33,692 | +€31,822 | +1701.7% |
| Deferred charges and accrued income | 490/1 | €1,202 | €1,189 | -€13 | -1.1% |
| Total equity and liabilities | 10/49 | €164,473 | €137,581 | -€26,893 | -16.4% |
| Equity | 10/15 | €98,739 | €5,000 | -€93,739 | -94.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €93,739 | €0 | -€93,739 | -100.0% |
| Distributable reserves | 133 | €93,739 | €0 | -€93,739 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €65,734 | €132,581 | +€66,847 | +101.7% |
| Amounts payable after more than one year | 17 | €40,000 | €20,000 | -€20,000 | -50.0% |
| Other amounts payable | 178/9 | €40,000 | €20,000 | -€20,000 | -50.0% |
| Amounts payable within one year | 42/48 | €25,734 | €112,581 | +€86,847 | +337.5% |
| Trade debts | 44 | €1,177 | €746 | -€431 | -36.6% |
| Suppliers | 440/4 | €1,177 | €746 | -€431 | -36.6% |
| Taxes, remuneration and social security | 45 | €855 | €25,028 | +€24,174 | +2828.5% |
| Taxes | 450/3 | €855 | €23,028 | +€22,174 | +2594.5% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €23,702 | €86,806 | +€63,104 | +266.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,883 | €36,207 | +€7,324 | +25.4% |
| Other operating charges | 640/8 | €1,392 | €2,170 | +€778 | +55.9% |
| Gross operating margin | 9900 | €18,708 | €94,920 | +€76,212 | +407.4% |
| Operating profit (loss) | 9901 | -€11,567 | €56,543 | +€68,110 | |
| Financial income | 75/76B | €0 | €3,694 | +€3,694 | +3694330.0% |
| Recurring financial income | 75 | €0 | €3,694 | +€3,694 | +3694330.0% |
| Financial charges | 65/66B | €4,173 | €3,521 | -€652 | -15.6% |
| Recurring financial charges | 65 | €4,173 | €3,521 | -€652 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | -€15,740 | €56,716 | +€72,456 | |
| Income taxes | 67/77 | €305 | €11,909 | +€11,603 | +3801.3% |
| Profit (loss) for the period | 9904 | -€16,045 | €44,808 | +€60,853 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,045 | €44,808 | +€60,853 |
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 4 October 2026 via checked.be.