STANDING-STARS: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
STANDING-STARS
Largest movements
- Cash +€27,340
up €27,340 (+90.3%), from €30,260 to €57,600
mainly Net result for the year (+€48,096) and Advances received (+€28,850)
- Receivables within one year -€6,969
down €6,969 (-10.1%), from €68,777 to €61,808
of which Trade receivables: -€30,273
- Deferred charges and accrued income +€2,888
up €2,888 (+75.7%), from €3,814 to €6,702
- Tangible fixed assets -€2,345
down €2,345 (-43.2%), from €5,429 to €3,084
- Trade debts -€50,996
down €50,996 (-35.3%), from €144,533 to €93,537
- Profit (loss) carried forward +€48,096
up €48,096 (+16.3%), from -€294,650 to -€246,554
- Advances received +€28,850
new in 2024: €28,850
- Other debts -€6,677
down €6,677 (-2.9%), from €226,429 to €219,752
- Tax, wage and social debts +€1,640
up €1,640 (+168%), from €978 to €2,618
of which Remuneration and social security: +€1,361
- Gross operating margin +€41,306
up €41,306 (+222%), from €18,630 to €59,936
- Staff costs -€5,134
down €5,134 (-44.5%), from €11,529 to €6,395
- Other operating charges +€1,086
up €1,086 (+213%), from €510 to €1,597
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €108,280 | €129,194 | +€20,914 | +19.3% |
| Fixed assets | 21/28 | €5,429 | €3,084 | -€2,345 | -43.2% |
| Tangible fixed assets | 22/27 | €5,429 | €3,084 | -€2,345 | -43.2% |
| Furniture and vehicles | 24 | €5,429 | €3,084 | -€2,345 | -43.2% |
| Current assets | 29/58 | €102,851 | €126,110 | +€23,259 | +22.6% |
| Amounts receivable within one year | 40/41 | €68,777 | €61,808 | -€6,969 | -10.1% |
| Trade receivables | 40 | €30,273 | - | -€30,273 | |
| Other amounts receivable | 41 | €38,504 | €61,808 | +€23,304 | +60.5% |
| Cash at bank and in hand | 54/58 | €30,260 | €57,600 | +€27,340 | +90.3% |
| Deferred charges and accrued income | 490/1 | €3,814 | €6,702 | +€2,888 | +75.7% |
| Total equity and liabilities | 10/49 | €108,280 | €129,194 | +€20,914 | +19.3% |
| Equity | 10/15 | -€274,190 | -€226,094 | +€48,096 | +17.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€294,650 | -€246,554 | +€48,096 | +16.3% |
| Amounts payable | 17/49 | €382,470 | €355,288 | -€27,182 | -7.1% |
| Amounts payable within one year | 42/48 | €382,470 | €355,288 | -€27,182 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | €10,531 | €10,531 | = | 0.0% |
| Trade debts | 44 | €144,533 | €93,537 | -€50,996 | -35.3% |
| Suppliers | 440/4 | €144,533 | €93,537 | -€50,996 | -35.3% |
| Advances received on contracts in progress | 46 | - | €28,850 | +€28,850 | |
| Taxes, remuneration and social security | 45 | €978 | €2,618 | +€1,640 | +168% |
| Taxes | 450/3 | €588 | €867 | +€279 | +47.5% |
| Remuneration and social security | 454/9 | €391 | €1,752 | +€1,361 | +349% |
| Other amounts payable | 47/48 | €226,429 | €219,752 | -€6,677 | -2.9% |
| Remuneration, social security and pensions | 62 | €11,529 | €6,395 | -€5,134 | -44.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,400 | €3,624 | +€223 | +6.6% |
| Other operating charges | 640/8 | €510 | €1,597 | +€1,086 | +213% |
| Gross operating margin | 9900 | €18,630 | €59,936 | +€41,306 | +222% |
| Operating profit (loss) | 9901 | €3,190 | €48,321 | +€45,131 | +1,415% |
| Financial income | 75/76B | €0 | €254 | +€254 | +84,633% |
| Recurring financial income | 75 | €0 | €254 | +€254 | +84,633% |
| Financial charges | 65/66B | €51 | €200 | +€149 | +294% |
| Recurring financial charges | 65 | €51 | €200 | +€149 | +294% |
| Profit (loss) for the period before taxes | 9903 | €3,140 | €48,375 | +€45,236 | +1,441% |
| Income taxes | 67/77 | €588 | €279 | -€309 | -52.5% |
| Profit (loss) for the period | 9904 | €2,552 | €48,096 | +€45,544 | +1,785% |
| Profit (loss) for the period to be appropriated | 9905 | €2,552 | €48,096 | +€45,544 | +1,785% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.