Stand-Buy: 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.
Stand-Buy
Largest movements
- Cash +€14,670
up €14,670 (+56.2%), from €26,125 to €40,795
mainly Receivables within one year (+€14,003) and Deferred charges and accrued income (+€1,943)
- Receivables within one year -€14,003
down €14,003 (-79.3%), from €17,667 to €3,664
of which Trade receivables: -€14,865
- Deferred charges and accrued income -€1,943
down €1,943 (-100.0%), from €1,943 to €0
- Tangible fixed assets -€1,273
down €1,273 (-19.3%), from €6,581 to €5,308
of which Furniture and vehicles: -€1,075
- Tax, wage and social debts -€3,916
down €3,916 (-66.9%), from €5,856 to €1,940
- Reserves +€769
up €769 (+2.0%), from €38,654 to €39,423
- Trade debts +€598
up €598 (+12.5%), from €4,806 to €5,404
- Gross operating margin -€50,199
down €50,199 (-83.5%), from €60,141 to €9,942
- Taxes -€13,947
down €13,947 (-87.8%), from €15,888 to €1,940
- Other operating charges +€3,267
up €3,267 (+191.1%), from €1,709 to €4,977
- Financial charges -€2,104
down €2,104 (-67.4%), from €3,121 to €1,018
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 | €52,316 | €49,768 | -€2,548 | -4.9% |
| Fixed assets | 21/28 | €6,581 | €5,308 | -€1,273 | -19.3% |
| Tangible fixed assets | 22/27 | €6,581 | €5,308 | -€1,273 | -19.3% |
| Plant, machinery and equipment | 23 | €1,841 | €1,643 | -€198 | -10.8% |
| Furniture and vehicles | 24 | €4,740 | €3,665 | -€1,075 | -22.7% |
| Current assets | 29/58 | €45,735 | €44,460 | -€1,275 | -2.8% |
| Amounts receivable within one year | 40/41 | €17,667 | €3,664 | -€14,003 | -79.3% |
| Trade receivables | 40 | €14,865 | €0 | -€14,865 | -100.0% |
| Other amounts receivable | 41 | €2,802 | €3,664 | +€863 | +30.8% |
| Cash at bank and in hand | 54/58 | €26,125 | €40,795 | +€14,670 | +56.2% |
| Deferred charges and accrued income | 490/1 | €1,943 | €0 | -€1,943 | -100.0% |
| Total equity and liabilities | 10/49 | €52,316 | €49,768 | -€2,548 | -4.9% |
| Equity | 10/15 | €41,654 | €42,423 | +€769 | +1.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €38,654 | €39,423 | +€769 | +2.0% |
| Distributable reserves | 133 | €38,654 | €39,423 | +€769 | +2.0% |
| Amounts payable | 17/49 | €10,662 | €7,344 | -€3,317 | -31.1% |
| Amounts payable within one year | 42/48 | €10,662 | €7,344 | -€3,317 | -31.1% |
| Trade debts | 44 | €4,806 | €5,404 | +€598 | +12.5% |
| Suppliers | 440/4 | €4,806 | €5,404 | +€598 | +12.5% |
| Taxes, remuneration and social security | 45 | €5,856 | €1,940 | -€3,916 | -66.9% |
| Taxes | 450/3 | €5,856 | €1,940 | -€3,916 | -66.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €773 | €1,273 | +€500 | +64.6% |
| Other operating charges | 640/8 | €1,709 | €4,977 | +€3,267 | +191.1% |
| Gross operating margin | 9900 | €60,141 | €9,942 | -€50,199 | -83.5% |
| Operating profit (loss) | 9901 | €57,658 | €3,692 | -€53,966 | -93.6% |
| Financial income | 75/76B | €5 | €35 | +€30 | +566.3% |
| Recurring financial income | 75 | €5 | €35 | +€30 | +566.3% |
| Financial charges | 65/66B | €3,121 | €1,018 | -€2,104 | -67.4% |
| Recurring financial charges | 65 | €3,121 | €1,018 | -€2,104 | -67.4% |
| Profit (loss) for the period before taxes | 9903 | €54,542 | €2,710 | -€51,832 | -95.0% |
| Income taxes | 67/77 | €15,888 | €1,940 | -€13,947 | -87.8% |
| Profit (loss) for the period | 9904 | €38,654 | €769 | -€37,885 | -98.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,654 | €769 | -€37,885 | -98.0% |
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 3 October 2026 via checked.be.