StandPlus: 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.
StandPlus
Largest movements
- Current investments -€500,000
down €500,000 (-100%), from €500,000 to €0
- Receivables after one year -€475,000
down €475,000 (-100%), from €475,000 to €0
- Cash +€400,401
up €400,401 (+231%), from €173,126 to €573,527
mainly Current investments (+€500,000) and Receivables after one year (+€475,000)
- Receivables within one year +€189,835
up €189,835 (+64.7%), from €293,379 to €483,214
of which Trade receivables: +€170,706
- Tangible fixed assets +€137,345
up €137,345 (+16.0%), from €857,207 to €994,551
of which Furniture and vehicles: +€115,863
- Profit (loss) carried forward -€806,132
down €806,132 (-95.5%), from €843,792 to €37,660
- Trade debts +€252,062
up €252,062 (+117%), from €214,647 to €466,709
- Reserves +€150,000
up €150,000 (+20.4%), from €733,730 to €883,730
of which Distributable reserves: +€150,000
- Tax, wage and social debts +€89,578
up €89,578 (+44.4%), from €201,793 to €291,371
of which Remuneration and social security: +€79,773
- Debts after one year +€35,446
up €35,446 (+26.0%), from €136,273 to €171,719
- Turnover +€817,321
up €817,321 (+14.0%), from €5.8m to €6.6m
- Purchases and services +€696,304
up €696,304 (+18.8%), from €3.7m to €4.4m
- Gross operating margin +€198,160
up €198,160 (+8.8%), from €2.2m to €2.4m
- Staff costs +€181,253
up €181,253 (+12.6%), from €1.4m to €1.6m
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 | €2,370,584 | €2,124,567 | -€246,017 | -10.4% |
| Formation expenses | 20 | €32,860 | €7,651 | -€25,209 | -76.7% |
| Fixed assets | 21/28 | €867,784 | €999,252 | +€131,469 | +15.1% |
| Intangible fixed assets | 21 | €10,577 | €4,701 | -€5,876 | -55.6% |
| Tangible fixed assets | 22/27 | €857,207 | €994,551 | +€137,345 | +16.0% |
| Plant, machinery and equipment | 23 | €142,868 | €138,906 | -€3,961 | -2.8% |
| Furniture and vehicles | 24 | €179,604 | €295,467 | +€115,863 | +64.5% |
| Other tangible fixed assets | 26 | €534,735 | €457,532 | -€77,204 | -14.4% |
| Assets under construction and advance payments | 27 | - | €102,646 | +€102,646 | |
| Current assets | 29/58 | €1,469,941 | €1,117,665 | -€352,276 | -24.0% |
| Amounts receivable after more than one year | 29 | €475,000 | €0 | -€475,000 | -100% |
| Other amounts receivable | 291 | €475,000 | €0 | -€475,000 | -100% |
| Amounts receivable within one year | 40/41 | €293,379 | €483,214 | +€189,835 | +64.7% |
| Trade receivables | 40 | €217,112 | €387,818 | +€170,706 | +78.6% |
| Other amounts receivable | 41 | €76,267 | €95,396 | +€19,129 | +25.1% |
| Current investments | 50/53 | €500,000 | €0 | -€500,000 | -100% |
| Cash at bank and in hand | 54/58 | €173,126 | €573,527 | +€400,401 | +231% |
| Deferred charges and accrued income | 490/1 | €28,437 | €60,924 | +€32,487 | +114% |
| Total equity and liabilities | 10/49 | €2,370,584 | €2,124,567 | -€246,017 | -10.4% |
| Equity | 10/15 | €1,668,621 | €1,012,490 | -€656,132 | -39.3% |
| Contributions | 10/11 | €91,100 | €91,100 | = | 0.0% |
| Reserves | 13 | €733,730 | €883,730 | +€150,000 | +20.4% |
| Tax-exempt reserves | 132 | €436,620 | €436,620 | = | 0.0% |
| Distributable reserves | 133 | €297,110 | €447,110 | +€150,000 | +50.5% |
| Profit (loss) carried forward | 14 | €843,792 | €37,660 | -€806,132 | -95.5% |
| Amounts payable | 17/49 | €701,963 | €1,112,078 | +€410,115 | +58.4% |
| Amounts payable after more than one year | 17 | €136,273 | €171,719 | +€35,446 | +26.0% |
| Financial debts | 170/4 | €136,273 | €171,719 | +€35,446 | +26.0% |
| Amounts payable within one year | 42/48 | €563,862 | €940,269 | +€376,408 | +66.8% |
| Current portion of amounts payable after more than one year | 42 | €141,371 | €176,085 | +€34,714 | +24.6% |
| Financial debts | 43 | €6,050 | €6,104 | +€54 | +0.9% |
| Credit institutions | 430/8 | €6,050 | €6,104 | +€54 | +0.9% |
| Trade debts | 44 | €214,647 | €466,709 | +€252,062 | +117% |
| Suppliers | 440/4 | €214,647 | €466,709 | +€252,062 | +117% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €201,793 | €291,371 | +€89,578 | +44.4% |
| Taxes | 450/3 | €13,005 | €22,810 | +€9,805 | +75.4% |
| Remuneration and social security | 454/9 | €188,788 | €268,561 | +€79,773 | +42.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,828 | €89 | -€1,739 | -95.1% |
| Turnover | 70 | €5,820,646 | €6,637,967 | +€817,321 | +14.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €3,703,813 | €4,400,117 | +€696,304 | +18.8% |
| Remuneration, social security and pensions | 62 | €1,436,239 | €1,617,492 | +€181,253 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €362,547 | €365,475 | +€2,928 | +0.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,286 | €0 | -€9,286 | -100% |
| Other operating charges | 640/8 | €19,518 | €17,524 | -€1,993 | -10.2% |
| Non-recurring operating charges | 66A | €5,208 | €0 | -€5,208 | -100% |
| Gross operating margin | 9900 | €2,242,168 | €2,440,328 | +€198,160 | +8.8% |
| Operating profit (loss) | 9901 | €409,371 | €439,837 | +€30,465 | +7.4% |
| Financial income | 75/76B | €25,238 | €30,781 | +€5,543 | +22.0% |
| Recurring financial income | 75 | €25,238 | €30,781 | +€5,543 | +22.0% |
| Financial charges | 65/66B | €9,364 | €9,194 | -€170 | -1.8% |
| Recurring financial charges | 65 | €9,364 | €9,194 | -€170 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €425,246 | €461,424 | +€36,178 | +8.5% |
| Income taxes | 67/77 | €112,554 | €117,556 | +€5,002 | +4.4% |
| Profit (loss) for the period | 9904 | €312,692 | €343,868 | +€31,176 | +10.0% |
| Transfer from tax-exempt reserves | 789 | €178,000 | €0 | -€178,000 | -100% |
| Transfer to tax-exempt reserves | 689 | €181,030 | €0 | -€181,030 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €309,662 | €343,868 | +€34,206 | +11.0% |
Source: filed annual accounts (NBB), financial years ended 28 June 2024 and 28 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.