STANLEY'S AUCTION: 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.
STANLEY'S AUCTION
Largest movements
- Tangible fixed assets +€35,180
up €35,180 (+348%), from €10,112 to €45,292
of which Plant, machinery and equipment: +€36,629
- Cash -€24,617
down €24,617 (-10.6%), from €232,853 to €208,236
mainly Trade debts (-€63,136) and Investment in fixed assets (net) (-€40,971)
- Receivables within one year +€19,643
up €19,643 (+62.1%), from €31,642 to €51,285
of which Trade receivables: +€30,571
- Stocks and contracts +€4,523
new in 2026: €4,523
- Trade debts -€63,136
down €63,136 (-68.4%), from €92,306 to €29,170
- Profit (loss) carried forward +€59,255
up €59,255 (+757%), from €7,833 to €67,088
- Accrued charges and deferred income +€25,631
up €25,631 (+26.2%), from €97,648 to €123,279
- Current portion of long-term debt +€10,000
new in 2026: €10,000
- Purchases and services +€423,774
new in 2026: €423,774
- Gross operating margin +€93,563
up €93,563 (+3,464%), from €2,701 to €96,263
- Staff costs +€48,683
new in 2026: €48,683
- Taxes +€29,350
new in 2026: €29,350
- Depreciation -€2,539
down €2,539 (-30.5%), from €8,330 to €5,791
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €277,719 | €309,973 | +€32,254 | +11.6% |
| Fixed assets | 21/28 | €10,749 | €45,929 | +€35,180 | +327% |
| Tangible fixed assets | 22/27 | €10,112 | €45,292 | +€35,180 | +348% |
| Plant, machinery and equipment | 23 | €2,509 | €39,137 | +€36,629 | +1,460% |
| Furniture and vehicles | 24 | €7,603 | €6,154 | -€1,449 | -19.1% |
| Financial fixed assets | 28 | €638 | €638 | = | 0.0% |
| Current assets | 29/58 | €266,970 | €264,043 | -€2,926 | -1.1% |
| Stocks and contracts in progress | 3 | - | €4,523 | +€4,523 | |
| Stocks | 30/36 | - | €4,523 | +€4,523 | |
| Amounts receivable within one year | 40/41 | €31,642 | €51,285 | +€19,643 | +62.1% |
| Trade receivables | 40 | €10,142 | €40,712 | +€30,571 | +301% |
| Other amounts receivable | 41 | €21,500 | €10,572 | -€10,928 | -50.8% |
| Cash at bank and in hand | 54/58 | €232,853 | €208,236 | -€24,617 | -10.6% |
| Deferred charges and accrued income | 490/1 | €2,475 | - | -€2,475 | |
| Total equity and liabilities | 10/49 | €277,719 | €309,973 | +€32,254 | +11.6% |
| Equity | 10/15 | €76,433 | €135,688 | +€59,255 | +77.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,833 | €67,088 | +€59,255 | +757% |
| Amounts payable | 17/49 | €201,286 | €174,285 | -€27,002 | -13.4% |
| Amounts payable within one year | 42/48 | €103,639 | €51,006 | -€52,633 | -50.8% |
| Current portion of amounts payable after more than one year | 42 | - | €10,000 | +€10,000 | |
| Trade debts | 44 | €92,306 | €29,170 | -€63,136 | -68.4% |
| Suppliers | 440/4 | €92,306 | €29,170 | -€63,136 | -68.4% |
| Taxes, remuneration and social security | 45 | €10,175 | €11,836 | +€1,661 | +16.3% |
| Taxes | 450/3 | €10,175 | €11,836 | +€1,661 | +16.3% |
| Other amounts payable | 47/48 | €1,157 | - | -€1,157 | |
| Accrued charges and deferred income | 492/3 | €97,648 | €123,279 | +€25,631 | +26.2% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €423,774 | +€423,774 | |
| Remuneration, social security and pensions | 62 | - | €48,683 | +€48,683 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,330 | €5,791 | -€2,539 | -30.5% |
| Other operating charges | 640/8 | - | €761 | +€761 | |
| Gross operating margin | 9900 | €2,701 | €96,263 | +€93,563 | +3,464% |
| Operating profit (loss) | 9901 | -€5,629 | €41,029 | +€46,658 | |
| Financial income | 75/76B | - | €1,149 | +€1,149 | |
| Recurring financial income | 75 | - | €1,149 | +€1,149 | |
| Financial charges | 65/66B | - | €2,254 | +€2,254 | |
| Recurring financial charges | 65 | - | €2,254 | +€2,254 | |
| Profit (loss) for the period before taxes | 9903 | -€5,629 | €39,923 | +€45,553 | |
| Income taxes | 67/77 | - | €29,350 | +€29,350 | |
| Profit (loss) for the period | 9904 | -€5,629 | €10,573 | +€16,202 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,629 | €10,573 | +€16,202 |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.