STAN CONCEPT: 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.
STAN CONCEPT
Largest movements
- Receivables within one year -€22,609
down €22,609 (-15.2%), from €149,209 to €126,600
of which Trade receivables: -€17,711
- Cash +€11,906
up €11,906 (+12,533%), from €95 to €12,001
mainly Receivables within one year (+€22,609) and Short-term financial debts (+€12,039)
- Tangible fixed assets +€7,463
up €7,463 (+99.4%), from €7,509 to €14,973
- Tax, wage and social debts -€16,164
down €16,164 (-62.5%), from €25,883 to €9,719
- Short-term financial debts +€12,039
up €12,039 (+199%), from €6,059 to €18,098
of which Credit institutions: +€16,939
- Reserves +€11,000
up €11,000 (+10.0%), from €110,340 to €121,340
- Other debts -€7,500
no longer reported in 2025 (was €7,500)
- Trade debts -€2,256
down €2,256 (-28.8%), from €7,833 to €5,577
- Gross operating margin -€45,365
down €45,365 (-77.5%), from €58,546 to €13,181
- Taxes -€15,805
down €15,805 (-83.4%), from €18,947 to €3,142
- Depreciation +€1,976
up €1,976 (+54.6%), from €3,618 to €5,594
- Financial income +€1,607
up €1,607 (+24.3%), from €6,626 to €8,234
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 | €164,810 | €161,984 | -€2,826 | -1.7% |
| Fixed assets | 21/28 | €7,709 | €15,173 | +€7,463 | +96.8% |
| Tangible fixed assets | 22/27 | €7,509 | €14,973 | +€7,463 | +99.4% |
| Furniture and vehicles | 24 | €7,509 | €14,973 | +€7,463 | +99.4% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €157,100 | €146,811 | -€10,290 | -6.5% |
| Amounts receivable within one year | 40/41 | €149,209 | €126,600 | -€22,609 | -15.2% |
| Trade receivables | 40 | €17,711 | - | -€17,711 | |
| Other amounts receivable | 41 | €131,498 | €126,600 | -€4,898 | -3.7% |
| Cash at bank and in hand | 54/58 | €95 | €12,001 | +€11,906 | +12,533% |
| Deferred charges and accrued income | 490/1 | €7,796 | €8,210 | +€413 | +5.3% |
| Total equity and liabilities | 10/49 | €164,810 | €161,984 | -€2,826 | -1.7% |
| Equity | 10/15 | €117,535 | €128,589 | +€11,055 | +9.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €110,340 | €121,340 | +€11,000 | +10.0% |
| Distributable reserves | 133 | €110,340 | €121,340 | +€11,000 | +10.0% |
| Profit (loss) carried forward | 14 | €995 | €1,049 | +€55 | +5.5% |
| Amounts payable | 17/49 | €47,275 | €33,394 | -€13,881 | -29.4% |
| Amounts payable within one year | 42/48 | €47,275 | €33,394 | -€13,881 | -29.4% |
| Financial debts | 43 | €6,059 | €18,098 | +€12,039 | +199% |
| Credit institutions | 430/8 | €1,159 | €18,098 | +€16,939 | +1,462% |
| Other loans | 439 | €4,900 | - | -€4,900 | |
| Trade debts | 44 | €7,833 | €5,577 | -€2,256 | -28.8% |
| Suppliers | 440/4 | €7,833 | €5,577 | -€2,256 | -28.8% |
| Taxes, remuneration and social security | 45 | €25,883 | €9,719 | -€16,164 | -62.5% |
| Taxes | 450/3 | €25,883 | €9,719 | -€16,164 | -62.5% |
| Other amounts payable | 47/48 | €7,500 | - | -€7,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,618 | €5,594 | +€1,976 | +54.6% |
| Other operating charges | 640/8 | €1,272 | €1,186 | -€86 | -6.7% |
| Gross operating margin | 9900 | €58,546 | €13,181 | -€45,365 | -77.5% |
| Operating profit (loss) | 9901 | €53,656 | €6,401 | -€47,255 | -88.1% |
| Financial income | 75/76B | €6,626 | €8,234 | +€1,607 | +24.3% |
| Recurring financial income | 75 | €6,626 | €8,234 | +€1,607 | +24.3% |
| Financial charges | 65/66B | €580 | €438 | -€142 | -24.5% |
| Recurring financial charges | 65 | €580 | €438 | -€142 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €59,703 | €14,197 | -€45,506 | -76.2% |
| Income taxes | 67/77 | €18,947 | €3,142 | -€15,805 | -83.4% |
| Profit (loss) for the period | 9904 | €40,755 | €11,055 | -€29,701 | -72.9% |
| Profit (loss) for the period to be appropriated | 9905 | €40,755 | €11,055 | -€29,701 | -72.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.