STAMECON: 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.
STAMECON
Largest movements
- Cash +€48,274
up €48,274 (+28.8%), from €167,346 to €215,619
mainly Net result for the year (+€48,921) and Depreciation (+€12,654)
- Receivables within one year +€13,386
up €13,386 (+53.2%), from €25,178 to €38,564
of which Other amounts receivable: +€6,895
- Tangible fixed assets -€12,654
down €12,654 (-4.0%), from €313,445 to €300,791
of which Land and buildings: -€7,382
- Reserves +€46,915
up €46,915 (+10.4%), from €449,164 to €496,079
of which Distributable reserves: +€46,915
- Gross operating margin -€9,987
down €9,987 (-10.7%), from €92,995 to €83,008
- Taxes -€6,259
down €6,259 (-24.6%), from €25,423 to €19,163
- Depreciation +€1,406
up €1,406 (+12.5%), from €11,248 to €12,654
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 | €508,291 | €557,591 | +€49,299 | +9.7% |
| Fixed assets | 21/28 | €313,445 | €300,791 | -€12,654 | -4.0% |
| Tangible fixed assets | 22/27 | €313,445 | €300,791 | -€12,654 | -4.0% |
| Land and buildings | 22 | €294,382 | €287,000 | -€7,382 | -2.5% |
| Furniture and vehicles | 24 | €18,183 | €13,111 | -€5,073 | -27.9% |
| Other tangible fixed assets | 26 | €880 | €681 | -€199 | -22.6% |
| Current assets | 29/58 | €194,847 | €256,800 | +€61,953 | +31.8% |
| Amounts receivable within one year | 40/41 | €25,178 | €38,564 | +€13,386 | +53.2% |
| Trade receivables | 40 | €22,281 | €28,772 | +€6,491 | +29.1% |
| Other amounts receivable | 41 | €2,897 | €9,792 | +€6,895 | +238.0% |
| Cash at bank and in hand | 54/58 | €167,346 | €215,619 | +€48,274 | +28.8% |
| Deferred charges and accrued income | 490/1 | €2,322 | €2,617 | +€294 | +12.7% |
| Total equity and liabilities | 10/49 | €508,291 | €557,591 | +€49,299 | +9.7% |
| Equity | 10/15 | €461,564 | €508,479 | +€46,915 | +10.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €449,164 | €496,079 | +€46,915 | +10.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €447,304 | €494,219 | +€46,915 | +10.5% |
| Amounts payable | 17/49 | €46,727 | €49,111 | +€2,384 | +5.1% |
| Amounts payable within one year | 42/48 | €45,570 | €47,123 | +€1,553 | +3.4% |
| Trade debts | 44 | €810 | €1,170 | +€360 | +44.4% |
| Suppliers | 440/4 | €810 | €1,170 | +€360 | +44.4% |
| Advances received on contracts in progress | 46 | €1,140 | €180 | -€960 | -84.2% |
| Taxes, remuneration and social security | 45 | €18,995 | €18,268 | -€727 | -3.8% |
| Taxes | 450/3 | €13,121 | €12,157 | -€964 | -7.3% |
| Remuneration and social security | 454/9 | €5,874 | €6,112 | +€237 | +4.0% |
| Other amounts payable | 47/48 | €24,625 | €27,505 | +€2,880 | +11.7% |
| Accrued charges and deferred income | 492/3 | €1,157 | €1,988 | +€831 | +71.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,248 | €12,654 | +€1,406 | +12.5% |
| Other operating charges | 640/8 | €825 | €531 | -€294 | -35.6% |
| Gross operating margin | 9900 | €92,995 | €83,008 | -€9,987 | -10.7% |
| Operating profit (loss) | 9901 | €80,922 | €69,822 | -€11,100 | -13.7% |
| Financial income | 75/76B | €82 | €428 | +€347 | +424.9% |
| Recurring financial income | 75 | €82 | €428 | +€347 | +424.9% |
| Financial charges | 65/66B | €1,299 | €2,167 | +€867 | +66.8% |
| Recurring financial charges | 65 | €1,299 | €2,167 | +€867 | +66.8% |
| Profit (loss) for the period before taxes | 9903 | €79,705 | €68,084 | -€11,621 | -14.6% |
| Income taxes | 67/77 | €25,423 | €19,163 | -€6,259 | -24.6% |
| Profit (loss) for the period | 9904 | €54,282 | €48,921 | -€5,361 | -9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €54,282 | €48,921 | -€5,361 | -9.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.