Stapjeswijs: 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.
Stapjeswijs
Largest movements
- Cash +€2,181
up €2,181 (+41.9%), from €5,203 to €7,384
mainly Net result for the year (+€1,150) and Depreciation (+€655)
- Formation expenses -€655
down €655 (-48.7%), from €1,345 to €690
- Profit (loss) carried forward +€1,150
up €1,150 (+127%), from €905 to €2,055
- Tax, wage and social debts +€441
up €441 (+132%), from €335 to €776
- Gross operating margin +€3,570
up €3,570 (+132%), from €2,712 to €6,282
- Other operating charges +€3,087
up €3,087 (+368%), from €839 to €3,926
- Taxes +€106
up €106 (+31.7%), from €335 to €441
- Financial charges +€98
up €98 (+811%), from €12 to €110
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 | €6,549 | €8,074 | +€1,525 | +23.3% |
| Formation expenses | 20 | €1,345 | €690 | -€655 | -48.7% |
| Current assets | 29/58 | €5,203 | €7,384 | +€2,181 | +41.9% |
| Cash at bank and in hand | 54/58 | €5,203 | €7,384 | +€2,181 | +41.9% |
| Total equity and liabilities | 10/49 | €6,549 | €8,074 | +€1,525 | +23.3% |
| Equity | 10/15 | €5,905 | €7,055 | +€1,150 | +19.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €905 | €2,055 | +€1,150 | +127% |
| Amounts payable | 17/49 | €643 | €1,019 | +€375 | +58.3% |
| Amounts payable within one year | 42/48 | €643 | €1,019 | +€375 | +58.3% |
| Trade debts | 44 | €309 | €243 | -€65 | -21.2% |
| Suppliers | 440/4 | €309 | €243 | -€65 | -21.2% |
| Taxes, remuneration and social security | 45 | €335 | €776 | +€441 | +132% |
| Taxes | 450/3 | €335 | €776 | +€441 | +132% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €621 | €655 | +€34 | +5.5% |
| Other operating charges | 640/8 | €839 | €3,926 | +€3,087 | +368% |
| Gross operating margin | 9900 | €2,712 | €6,282 | +€3,570 | +132% |
| Operating profit (loss) | 9901 | €1,252 | €1,701 | +€449 | +35.9% |
| Financial charges | 65/66B | €12 | €110 | +€98 | +811% |
| Recurring financial charges | 65 | €12 | €110 | +€98 | +811% |
| Profit (loss) for the period before taxes | 9903 | €1,240 | €1,591 | +€351 | +28.3% |
| Income taxes | 67/77 | €335 | €441 | +€106 | +31.7% |
| Profit (loss) for the period | 9904 | €905 | €1,150 | +€245 | +27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €905 | €1,150 | +€245 | +27.0% |
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 29 October 2026 via checked.be.