STAL DE ROOST: 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.
STAL DE ROOST
Largest movements
- Tangible fixed assets -€53,448
down €53,448 (-4.3%), from €1.3m to €1.2m
of which Land and buildings: -€63,515
- Cash -€46,313
down €46,313 (-44.1%), from €105,128 to €58,815
mainly Net result for the year (-€41,859) and Other debts (-€24,910)
- Receivables within one year +€19,990
up €19,990 (+169%), from €11,798 to €31,788
of which Trade receivables: +€18,176
- Profit (loss) carried forward -€41,859
down €41,859 (-2.6%), from -€1.6m to -€1.7m
- Other debts -€24,910
down €24,910 (-1.0%), from €2.4m to €2.4m
- Gross operating margin +€25,437
up €25,437 (+123%), from €20,709 to €46,146
- Depreciation -€4,862
down €4,862 (-6.4%), from €76,335 to €71,474
- Staff costs +€724
new in 2025: €724
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 | €1,395,024 | €1,315,356 | -€79,669 | -5.7% |
| Fixed assets | 21/28 | €1,251,582 | €1,198,134 | -€53,448 | -4.3% |
| Tangible fixed assets | 22/27 | €1,250,947 | €1,197,499 | -€53,448 | -4.3% |
| Land and buildings | 22 | €1,208,750 | €1,145,235 | -€63,515 | -5.3% |
| Plant, machinery and equipment | 23 | €7,618 | €6,230 | -€1,388 | -18.2% |
| Furniture and vehicles | 24 | €34,579 | €46,034 | +€11,455 | +33.1% |
| Financial fixed assets | 28 | €635 | €635 | = | 0.0% |
| Current assets | 29/58 | €143,442 | €117,221 | -€26,221 | -18.3% |
| Stocks and contracts in progress | 3 | €26,150 | €26,150 | = | 0.0% |
| Stocks | 30/36 | €26,150 | €26,150 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,798 | €31,788 | +€19,990 | +169% |
| Trade receivables | 40 | €11,798 | €29,973 | +€18,176 | +154% |
| Other amounts receivable | 41 | €0 | €1,815 | +€1,815 | |
| Cash at bank and in hand | 54/58 | €105,128 | €58,815 | -€46,313 | -44.1% |
| Deferred charges and accrued income | 490/1 | €366 | €468 | +€102 | +27.9% |
| Total equity and liabilities | 10/49 | €1,395,024 | €1,315,356 | -€79,669 | -5.7% |
| Equity | 10/15 | -€1,034,791 | -€1,076,650 | -€41,859 | -4.0% |
| Contributions | 10/11 | €600,000 | €600,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,634,791 | -€1,676,650 | -€41,859 | -2.6% |
| Amounts payable | 17/49 | €2,429,815 | €2,392,005 | -€37,809 | -1.6% |
| Amounts payable within one year | 42/48 | €2,429,815 | €2,392,005 | -€37,809 | -1.6% |
| Trade debts | 44 | €18,668 | €6,031 | -€12,637 | -67.7% |
| Suppliers | 440/4 | €18,668 | €6,031 | -€12,637 | -67.7% |
| Taxes, remuneration and social security | 45 | €262 | €0 | -€262 | -100% |
| Taxes | 450/3 | €262 | €0 | -€262 | -100% |
| Other amounts payable | 47/48 | €2,410,885 | €2,385,975 | -€24,910 | -1.0% |
| Non-recurring operating income | 76A | €750 | €0 | -€750 | -100% |
| Remuneration, social security and pensions | 62 | - | €724 | +€724 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,335 | €71,474 | -€4,862 | -6.4% |
| Other operating charges | 640/8 | €10,399 | €10,687 | +€288 | +2.8% |
| Non-recurring operating charges | 66A | - | €5,074 | +€5,074 | |
| Gross operating margin | 9900 | €20,709 | €46,146 | +€25,437 | +123% |
| Operating profit (loss) | 9901 | -€66,025 | -€41,813 | +€24,213 | +36.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -76.9% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -76.9% |
| Financial charges | 65/66B | €40 | €47 | +€7 | +16.3% |
| Recurring financial charges | 65 | €40 | €47 | +€7 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | -€66,065 | -€41,859 | +€24,206 | +36.6% |
| Profit (loss) for the period | 9904 | -€66,065 | -€41,859 | +€24,206 | +36.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€66,065 | -€41,859 | +€24,206 | +36.6% |
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.