STAR A PATTES: 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 A PATTES
Largest movements
- Cash -€3,908
down €3,908 (-36.5%), from €10,713 to €6,805
mainly Net result for the year (-€11,039) and Trade debts (-€668)
- Stocks and contracts -€3,725
down €3,725 (-4.1%), from €89,902 to €86,177
- Tangible fixed assets -€2,204
down €2,204 (-61.5%), from €3,585 to €1,382
- Profit (loss) carried forward -€11,039
down €11,039 (-37.6%), from €29,321 to €18,282
- Tax, wage and social debts +€2,271
up €2,271 (+66.9%), from €3,396 to €5,667
of which Remuneration and social security: +€2,135
- Gross operating margin -€7,205
down €7,205, from €46 to -€7,159
- Other operating charges -€595
down €595 (-27.6%), from €2,158 to €1,563
- Financial income -€180
down €180 (-100%), from €180 to €0
- Depreciation -€154
down €154 (-6.5%), from €2,357 to €2,204
- Financial charges -€122
down €122 (-51.6%), from €236 to €114
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 | €111,055 | €101,618 | -€9,437 | -8.5% |
| Fixed assets | 21/28 | €3,741 | €1,537 | -€2,204 | -58.9% |
| Tangible fixed assets | 22/27 | €3,585 | €1,382 | -€2,204 | -61.5% |
| Plant, machinery and equipment | 23 | €3,585 | €1,382 | -€2,204 | -61.5% |
| Financial fixed assets | 28 | €155 | €155 | = | 0.0% |
| Current assets | 29/58 | €107,314 | €100,081 | -€7,233 | -6.7% |
| Stocks and contracts in progress | 3 | €89,902 | €86,177 | -€3,725 | -4.1% |
| Stocks | 30/36 | €89,902 | €86,177 | -€3,725 | -4.1% |
| Amounts receivable within one year | 40/41 | €4,000 | €4,300 | +€300 | +7.5% |
| Trade receivables | 40 | - | €300 | +€300 | |
| Other amounts receivable | 41 | €4,000 | €4,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,713 | €6,805 | -€3,908 | -36.5% |
| Deferred charges and accrued income | 490/1 | €2,700 | €2,800 | +€100 | +3.7% |
| Total equity and liabilities | 10/49 | €111,055 | €101,618 | -€9,437 | -8.5% |
| Equity | 10/15 | €89,281 | €78,242 | -€11,039 | -12.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,360 | €41,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €39,500 | €39,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,321 | €18,282 | -€11,039 | -37.6% |
| Amounts payable | 17/49 | €21,774 | €23,377 | +€1,603 | +7.4% |
| Amounts payable within one year | 42/48 | €21,774 | €23,377 | +€1,603 | +7.4% |
| Trade debts | 44 | €18,378 | €17,710 | -€668 | -3.6% |
| Suppliers | 440/4 | €18,378 | €17,710 | -€668 | -3.6% |
| Taxes, remuneration and social security | 45 | €3,396 | €5,667 | +€2,271 | +66.9% |
| Taxes | 450/3 | €3,396 | €3,531 | +€136 | +4.0% |
| Remuneration and social security | 454/9 | €0 | €2,135 | +€2,135 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,357 | €2,204 | -€154 | -6.5% |
| Other operating charges | 640/8 | €2,158 | €1,563 | -€595 | -27.6% |
| Gross operating margin | 9900 | €46 | -€7,159 | -€7,205 | |
| Operating profit (loss) | 9901 | -€4,469 | -€10,925 | -€6,456 | -144% |
| Financial income | 75/76B | €180 | €0 | -€180 | -100% |
| Recurring financial income | 75 | €180 | €0 | -€180 | -100% |
| Financial charges | 65/66B | €236 | €114 | -€122 | -51.6% |
| Recurring financial charges | 65 | €236 | €114 | -€122 | -51.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,524 | -€11,039 | -€6,515 | -144% |
| Income taxes | 67/77 | €105 | €0 | -€105 | -100% |
| Profit (loss) for the period | 9904 | -€4,629 | -€11,039 | -€6,410 | -138% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,629 | -€11,039 | -€6,410 | -138% |
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 27 October 2026 via checked.be.