STACS: 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.
STACS
Largest movements
- Tangible fixed assets -€4,331
down €4,331 (-29.3%), from €14,784 to €10,453
of which Furniture and vehicles: -€2,826
- Receivables within one year +€1,972
up €1,972 (+14.7%), from €13,401 to €15,373
of which Trade receivables: +€1,380
- Cash +€1,365
up €1,365 (+175.0%), from €780 to €2,145
mainly Trade debts (+€5,678) and Depreciation (+€4,331)
- Debts after one year -€8,026
down €8,026 (-17.6%), from €45,592 to €37,566
- Trade debts +€5,678
up €5,678 (+360.1%), from €1,577 to €7,255
- Current portion of long-term debt +€1,760
up €1,760 (+23.7%), from €7,429 to €9,189
- Profit (loss) carried forward -€1,395
down €1,395 (-8.6%), from -€16,286 to -€17,681
- Accrued charges and deferred income +€880
new in 2024: €880
- Turnover +€20,500
up €20,500 (+53.6%), from €38,269 to €58,769
- Gross operating margin +€11,972
up €11,972, from -€3,797 to €8,175
- Purchases and services +€8,527
up €8,527 (+20.3%), from €42,066 to €50,593
- Staff costs -€1,510
down €1,510 (-84.7%), from €1,782 to €272
- Depreciation +€933
up €933 (+27.5%), from €3,398 to €4,331
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,753 | €57,727 | -€1,026 | -1.7% |
| Fixed assets | 21/28 | €15,138 | €10,807 | -€4,331 | -28.6% |
| Tangible fixed assets | 22/27 | €14,784 | €10,453 | -€4,331 | -29.3% |
| Plant, machinery and equipment | 23 | €3,673 | €2,168 | -€1,505 | -41.0% |
| Furniture and vehicles | 24 | €11,111 | €8,285 | -€2,826 | -25.4% |
| Financial fixed assets | 28 | €354 | €354 | = | 0.0% |
| Current assets | 29/58 | €43,615 | €46,920 | +€3,305 | +7.6% |
| Stocks and contracts in progress | 3 | €29,400 | €29,400 | = | 0.0% |
| Stocks | 30/36 | €29,400 | €29,400 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,401 | €15,373 | +€1,972 | +14.7% |
| Trade receivables | 40 | €10,899 | €12,279 | +€1,380 | +12.7% |
| Other amounts receivable | 41 | €2,502 | €3,094 | +€592 | +23.7% |
| Current investments | 50/53 | €25 | €2 | -€23 | -92.0% |
| Cash at bank and in hand | 54/58 | €780 | €2,145 | +€1,365 | +175.0% |
| Deferred charges and accrued income | 490/1 | €9 | - | -€9 | |
| Total equity and liabilities | 10/49 | €58,753 | €57,727 | -€1,026 | -1.7% |
| Equity | 10/15 | €3,902 | €2,507 | -€1,395 | -35.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,596 | €1,596 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,596 | €1,596 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,596 | €1,596 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,286 | -€17,681 | -€1,395 | -8.6% |
| Amounts payable | 17/49 | €54,851 | €55,220 | +€369 | +0.7% |
| Amounts payable after more than one year | 17 | €45,592 | €37,566 | -€8,026 | -17.6% |
| Financial debts | 170/4 | €45,592 | €37,566 | -€8,026 | -17.6% |
| Amounts payable within one year | 42/48 | €9,259 | €16,774 | +€7,515 | +81.2% |
| Current portion of amounts payable after more than one year | 42 | €7,429 | €9,189 | +€1,760 | +23.7% |
| Trade debts | 44 | €1,577 | €7,255 | +€5,678 | +360.1% |
| Suppliers | 440/4 | €1,577 | €7,255 | +€5,678 | +360.1% |
| Taxes, remuneration and social security | 45 | €253 | €330 | +€77 | +30.4% |
| Taxes | 450/3 | €253 | €330 | +€77 | +30.4% |
| Accrued charges and deferred income | 492/3 | - | €880 | +€880 | |
| Turnover | 70 | €38,269 | €58,769 | +€20,500 | +53.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €42,066 | €50,593 | +€8,527 | +20.3% |
| Remuneration, social security and pensions | 62 | €1,782 | €272 | -€1,510 | -84.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,398 | €4,331 | +€933 | +27.5% |
| Other operating charges | 640/8 | €573 | €500 | -€73 | -12.7% |
| Gross operating margin | 9900 | -€3,797 | €8,175 | +€11,972 | |
| Operating profit (loss) | 9901 | -€9,550 | €3,072 | +€12,622 | |
| Financial charges | 65/66B | €4,746 | €4,467 | -€279 | -5.9% |
| Recurring financial charges | 65 | €4,746 | €4,467 | -€279 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | -€14,296 | -€1,395 | +€12,901 | +90.2% |
| Income taxes | 67/77 | €188 | - | -€188 | |
| Profit (loss) for the period | 9904 | -€14,484 | -€1,395 | +€13,089 | +90.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,484 | -€1,395 | +€13,089 | +90.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.