STANDID: 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.
STANDID
Largest movements
- Cash +€99,271
up €99,271 (+259%), from €38,382 to €137,653
mainly Current investments (+€48,403) and Trade debts (+€39,472)
- Current investments -€48,403
down €48,403 (-60.5%), from €80,000 to €31,597
- Tangible fixed assets -€11,057
down €11,057 (-29.2%), from €37,900 to €26,843
of which Furniture and vehicles: -€11,057
- Receivables within one year +€3,516
up €3,516 (+5.9%), from €59,801 to €63,318
of which Other amounts receivable: +€4,959
- Trade debts +€39,472
up €39,472 (+726%), from €5,437 to €44,909
- Profit (loss) carried forward +€9,473
up €9,473 (+6.3%), from €151,109 to €160,582
- Tax, wage and social debts -€6,371
down €6,371 (-37.2%), from €17,131 to €10,760
of which Taxes: -€6,371
- Other operating charges -€1,481
down €1,481 (-56.1%), from €2,640 to €1,159
- Taxes -€992
down €992 (-36.5%), from €2,720 to €1,728
- Gross operating margin +€588
up €588 (+2.6%), from €22,918 to €23,506
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 | €224,669 | €267,399 | +€42,730 | +19.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €42,402 | €30,745 | -€11,657 | -27.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €37,900 | €26,843 | -€11,057 | -29.2% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €37,900 | €26,843 | -€11,057 | -29.2% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €4,502 | €3,902 | -€600 | -13.3% |
| Current assets | 29/58 | €182,267 | €236,655 | +€54,387 | +29.8% |
| Amounts receivable within one year | 40/41 | €59,801 | €63,318 | +€3,516 | +5.9% |
| Trade receivables | 40 | €54,202 | €52,759 | -€1,443 | -2.7% |
| Other amounts receivable | 41 | €5,600 | €10,559 | +€4,959 | +88.6% |
| Current investments | 50/53 | €80,000 | €31,597 | -€48,403 | -60.5% |
| Cash at bank and in hand | 54/58 | €38,382 | €137,653 | +€99,271 | +259% |
| Deferred charges and accrued income | 490/1 | €4,084 | €4,086 | +€2 | +0.1% |
| Total equity and liabilities | 10/49 | €224,669 | €267,399 | +€42,730 | +19.0% |
| Equity | 10/15 | €202,101 | €211,575 | +€9,473 | +4.7% |
| Contributions | 10/11 | €44,993 | €44,993 | = | 0.0% |
| Reserves | 13 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €151,109 | €160,582 | +€9,473 | +6.3% |
| Amounts payable | 17/49 | €22,568 | €55,825 | +€33,257 | +147% |
| Amounts payable within one year | 42/48 | €22,568 | €55,669 | +€33,101 | +147% |
| Trade debts | 44 | €5,437 | €44,909 | +€39,472 | +726% |
| Suppliers | 440/4 | €5,437 | €44,909 | +€39,472 | +726% |
| Taxes, remuneration and social security | 45 | €17,131 | €10,760 | -€6,371 | -37.2% |
| Taxes | 450/3 | €6,371 | €0 | -€6,371 | -100% |
| Remuneration and social security | 454/9 | €10,760 | €10,760 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | - | €156 | +€156 | |
| Remuneration, social security and pensions | 62 | €200 | €11 | -€189 | -94.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,057 | €11,057 | = | 0.0% |
| Other operating charges | 640/8 | €2,640 | €1,159 | -€1,481 | -56.1% |
| Gross operating margin | 9900 | €22,918 | €23,506 | +€588 | +2.6% |
| Operating profit (loss) | 9901 | €9,021 | €11,279 | +€2,258 | +25.0% |
| Financial charges | 65/66B | €148 | €78 | -€71 | -47.6% |
| Recurring financial charges | 65 | €148 | €78 | -€71 | -47.6% |
| Profit (loss) for the period before taxes | 9903 | €8,873 | €11,201 | +€2,329 | +26.2% |
| Income taxes | 67/77 | €2,720 | €1,728 | -€992 | -36.5% |
| Profit (loss) for the period | 9904 | €6,153 | €9,473 | +€3,320 | +54.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,153 | €9,473 | +€3,320 | +54.0% |
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 20 October 2026 via checked.be.