Stand Firm: 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.
Stand Firm
Largest movements
- Cash +€3,339
up €3,339 (+56.2%), from €5,945 to €9,284
mainly Net result for the year (+€2,623) and Other debts (+€1,150)
- Profit (loss) carried forward +€2,623
up €2,623 (+57.1%), from -€4,593 to -€1,970
- Other debts +€1,150
up €1,150 (+106%), from €1,081 to €2,231
- Trade debts -€802
no longer reported in 2025 (was €802)
- Gross operating margin +€1,718
up €1,718 (+136%), from €1,263 to €2,981
- Financial charges -€91
down €91 (-20.3%), from €449 to €358
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 | €32,954 | €35,609 | +€2,655 | +8.1% |
| Fixed assets | 21/28 | €25,000 | €25,000 | = | 0.0% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €7,954 | €10,609 | +€2,655 | +33.4% |
| Amounts receivable within one year | 40/41 | €1,660 | €1,325 | -€335 | -20.2% |
| Trade receivables | 40 | €1,657 | €1,325 | -€332 | -20.1% |
| Other amounts receivable | 41 | €3 | - | -€3 | |
| Cash at bank and in hand | 54/58 | €5,945 | €9,284 | +€3,339 | +56.2% |
| Deferred charges and accrued income | 490/1 | €349 | - | -€349 | |
| Total equity and liabilities | 10/49 | €32,954 | €35,609 | +€2,655 | +8.1% |
| Equity | 10/15 | €5,407 | €8,030 | +€2,623 | +48.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,593 | -€1,970 | +€2,623 | +57.1% |
| Amounts payable | 17/49 | €27,547 | €27,578 | +€32 | +0.1% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 170/4 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,037 | €2,359 | +€322 | +15.8% |
| Trade debts | 44 | €802 | - | -€802 | |
| Suppliers | 440/4 | €802 | - | -€802 | |
| Taxes, remuneration and social security | 45 | €154 | €128 | -€26 | -16.6% |
| Taxes | 450/3 | €154 | €128 | -€26 | -16.6% |
| Other amounts payable | 47/48 | €1,081 | €2,231 | +€1,150 | +106% |
| Accrued charges and deferred income | 492/3 | €509 | €219 | -€290 | -57.0% |
| Gross operating margin | 9900 | €1,263 | €2,981 | +€1,718 | +136% |
| Operating profit (loss) | 9901 | €1,263 | €2,981 | +€1,718 | +136% |
| Financial charges | 65/66B | €449 | €358 | -€91 | -20.3% |
| Recurring financial charges | 65 | €449 | €358 | -€91 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €814 | €2,623 | +€1,809 | +222% |
| Profit (loss) for the period | 9904 | €814 | €2,623 | +€1,809 | +222% |
| Profit (loss) for the period to be appropriated | 9905 | €814 | €2,623 | +€1,809 | +222% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.