STANZO CONSULTANCY: 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.
STANZO CONSULTANCY
Largest movements
- Tangible fixed assets -€47,945
down €47,945 (-64.5%), from €74,276 to €26,331
- Receivables within one year -€20,119
down €20,119 (-8.0%), from €252,233 to €232,114
of which Other amounts receivable: -€15,932
- Cash +€19,745
up €19,745 (+30.0%), from €65,740 to €85,485
mainly Depreciation (+€47,945) and Receivables within one year (+€20,119)
- Reserves +€48,205
up €48,205 (+18.9%), from €254,560 to €302,765
of which Distributable reserves: +€48,205
- Profit (loss) carried forward -€39,407
down €39,407 (-100%), from €39,407 to €0
- Contributions -€27,000
down €27,000 (-81.3%), from €33,200 to €6,200
- Debts after one year -€11,858
down €11,858 (-59.5%), from €19,927 to €8,069
- Current portion of long-term debt -€5,103
down €5,103 (-29.4%), from €17,352 to €12,249
- Turnover -€157,250
no longer reported in 2025 (was €157,250)
- Purchases and services -€62,645
no longer reported in 2025 (was €62,645)
- Gross operating margin -€30,337
down €30,337 (-32.1%), from €94,605 to €64,268
- Taxes -€15,247
down €15,247 (-74.7%), from €20,404 to €5,157
- Financial income -€3,889
down €3,889 (-92.5%), from €4,202 to €313
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 | €394,332 | €347,179 | -€47,153 | -12.0% |
| Fixed assets | 21/28 | €74,276 | €26,331 | -€47,945 | -64.5% |
| Tangible fixed assets | 22/27 | €74,276 | €26,331 | -€47,945 | -64.5% |
| Furniture and vehicles | 24 | €74,276 | €26,331 | -€47,945 | -64.5% |
| Current assets | 29/58 | €320,056 | €320,848 | +€792 | +0.2% |
| Amounts receivable within one year | 40/41 | €252,233 | €232,114 | -€20,119 | -8.0% |
| Trade receivables | 40 | €17,170 | €12,983 | -€4,187 | -24.4% |
| Other amounts receivable | 41 | €235,063 | €219,131 | -€15,932 | -6.8% |
| Cash at bank and in hand | 54/58 | €65,740 | €85,485 | +€19,745 | +30.0% |
| Deferred charges and accrued income | 490/1 | €2,083 | €3,249 | +€1,166 | +56.0% |
| Total equity and liabilities | 10/49 | €394,332 | €347,179 | -€47,153 | -12.0% |
| Equity | 10/15 | €327,167 | €308,965 | -€18,202 | -5.6% |
| Contributions | 10/11 | €33,200 | €6,200 | -€27,000 | -81.3% |
| Capital | 10 | €33,200 | - | -€33,200 | |
| Issued capital | 100 | €45,600 | - | -€45,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €254,560 | €302,765 | +€48,205 | +18.9% |
| Non-distributable reserves | 130/1 | €4,560 | €4,560 | = | 0.0% |
| Legal reserve | 130 | €4,560 | - | -€4,560 | |
| Reserves not available under the articles | 1311 | - | €4,560 | +€4,560 | |
| Distributable reserves | 133 | €250,000 | €298,205 | +€48,205 | +19.3% |
| Profit (loss) carried forward | 14 | €39,407 | €0 | -€39,407 | -100% |
| Amounts payable | 17/49 | €67,165 | €38,213 | -€28,952 | -43.1% |
| Amounts payable after more than one year | 17 | €19,927 | €8,069 | -€11,858 | -59.5% |
| Financial debts | 170/4 | €19,927 | €8,069 | -€11,858 | -59.5% |
| Amounts payable within one year | 42/48 | €41,993 | €29,916 | -€12,077 | -28.8% |
| Current portion of amounts payable after more than one year | 42 | €17,352 | €12,249 | -€5,103 | -29.4% |
| Trade debts | 44 | €4,449 | €1,255 | -€3,194 | -71.8% |
| Suppliers | 440/4 | €4,449 | €1,255 | -€3,194 | -71.8% |
| Taxes, remuneration and social security | 45 | €20,192 | €16,411 | -€3,781 | -18.7% |
| Taxes | 450/3 | €20,192 | €16,411 | -€3,781 | -18.7% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | €5,245 | €228 | -€5,017 | -95.7% |
| Turnover | 70 | €157,250 | - | -€157,250 | |
| Goods, raw materials, services and sundry goods | 60/61 | €62,645 | - | -€62,645 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,043 | €47,945 | -€1,098 | -2.2% |
| Other operating charges | 640/8 | €2,615 | €1,276 | -€1,339 | -51.2% |
| Gross operating margin | 9900 | €94,605 | €64,268 | -€30,337 | -32.1% |
| Operating profit (loss) | 9901 | €42,947 | €15,047 | -€27,900 | -65.0% |
| Financial income | 75/76B | €4,202 | €313 | -€3,889 | -92.5% |
| Recurring financial income | 75 | €4,202 | €313 | -€3,889 | -92.5% |
| Financial charges | 65/66B | €1,579 | €1,405 | -€174 | -11.0% |
| Recurring financial charges | 65 | €1,579 | €1,405 | -€174 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €45,570 | €13,955 | -€31,615 | -69.4% |
| Income taxes | 67/77 | €20,404 | €5,157 | -€15,247 | -74.7% |
| Profit (loss) for the period | 9904 | €25,166 | €8,798 | -€16,368 | -65.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,166 | €8,798 | -€16,368 | -65.0% |
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 16 October 2026 via checked.be.