STAR 76: 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.
STAR 76
Largest movements
- Cash -€5,971
down €5,971 (-38.4%), from €15,540 to €9,568
mainly Investment in fixed assets (net) (-€5,785) and Other debts (-€4,305)
- Tangible fixed assets +€4,825
new in 2025: €4,825
- Other debts -€4,305
down €4,305 (-50.7%), from €8,490 to €4,185
- Tax, wage and social debts +€1,610
up €1,610 (+79.6%), from €2,023 to €3,633
of which Remuneration and social security: +€1,400
- Profit (loss) carried forward +€1,000
up €1,000 (+7.6%), from -€13,095 to -€12,095
- Trade debts +€373
up €373 (+49.8%), from €750 to €1,123
- Purchases and services +€12,680
up €12,680 (+37.6%), from €33,700 to €46,381
- Turnover +€10,183
up €10,183 (+26.4%), from €38,541 to €48,723
- Gross operating margin -€1,498
down €1,498 (-30.9%), from €4,840 to €3,343
- Depreciation +€960
new in 2025: €960
- Financial charges -€522
down €522 (-66.0%), from €792 to €269
of which Non-recurring financial charges: -€629
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 | €25,768 | €24,445 | -€1,323 | -5.1% |
| Fixed assets | 21/28 | €9,025 | €13,850 | +€4,825 | +53.5% |
| Tangible fixed assets | 22/27 | - | €4,825 | +€4,825 | |
| Furniture and vehicles | 24 | - | €4,825 | +€4,825 | |
| Financial fixed assets | 28 | €9,025 | €9,025 | = | 0.0% |
| Current assets | 29/58 | €16,743 | €10,595 | -€6,147 | -36.7% |
| Amounts receivable within one year | 40/41 | €1,203 | €1,027 | -€176 | -14.7% |
| Other amounts receivable | 41 | €1,203 | €1,027 | -€176 | -14.7% |
| Cash at bank and in hand | 54/58 | €15,540 | €9,568 | -€5,971 | -38.4% |
| Total equity and liabilities | 10/49 | €25,768 | €24,445 | -€1,323 | -5.1% |
| Equity | 10/15 | €5,505 | €6,505 | +€1,000 | +18.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,095 | -€12,095 | +€1,000 | +7.6% |
| Amounts payable | 17/49 | €20,262 | €17,940 | -€2,322 | -11.5% |
| Amounts payable after more than one year | 17 | €9,000 | €9,000 | = | 0.0% |
| Other amounts payable | 178/9 | €9,000 | €9,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €11,262 | €8,940 | -€2,322 | -20.6% |
| Trade debts | 44 | €750 | €1,123 | +€373 | +49.8% |
| Suppliers | 440/4 | €750 | €1,123 | +€373 | +49.8% |
| Taxes, remuneration and social security | 45 | €2,023 | €3,633 | +€1,610 | +79.6% |
| Taxes | 450/3 | €991 | €1,201 | +€210 | +21.2% |
| Remuneration and social security | 454/9 | €1,032 | €2,432 | +€1,400 | +136% |
| Other amounts payable | 47/48 | €8,490 | €4,185 | -€4,305 | -50.7% |
| Turnover | 70 | €38,541 | €48,723 | +€10,183 | +26.4% |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €33,700 | €46,381 | +€12,680 | +37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €960 | +€960 | |
| Other operating charges | 640/8 | €642 | €934 | +€291 | +45.3% |
| Non-recurring operating charges | 66A | - | €179 | +€179 | |
| Gross operating margin | 9900 | €4,840 | €3,343 | -€1,498 | -30.9% |
| Operating profit (loss) | 9901 | €4,198 | €1,269 | -€2,929 | -69.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €792 | €269 | -€522 | -66.0% |
| Recurring financial charges | 65 | €162 | €269 | +€107 | +66.1% |
| Non-recurring financial charges | 66B | €629 | - | -€629 | |
| Profit (loss) for the period before taxes | 9903 | €3,406 | €1,000 | -€2,406 | -70.7% |
| Profit (loss) for the period | 9904 | €3,406 | €1,000 | -€2,406 | -70.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,406 | €1,000 | -€2,406 | -70.7% |
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 24 October 2026 via checked.be.