Star Consult: what changed
Two fiscal 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 Consult
Largest movements
- Tangible fixed assets +€64,154
up €64,154 (+8.1%), from €790,405 to €854,559
of which Furniture and vehicles: +€111,703
- Current investments +€15,248
up €15,248 (+25.4%), from €60,000 to €75,248
- Receivables within one year -€13,011
down €13,011 (-30.7%), from €42,419 to €29,408
of which Other amounts receivable: -€8,523
- Reserves +€85,524
up €85,524 (+17.3%), from €494,953 to €580,477
of which Distributable reserves: +€85,524
- Current portion of long-term debt -€23,815
down €23,815 (-36.1%), from €65,892 to €42,077
- Depreciation +€20,063
up €20,063 (+47.8%), from €41,969 to €62,031
- Financial charges -€6,123
down €6,123 (-28.4%), from €21,526 to €15,403
- Taxes -€5,388
down €5,388 (-13.3%), from €40,661 to €35,273
- Gross operating margin -€3,510
down €3,510 (-1.7%), from €202,470 to €198,960
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.
Cash bridge derived
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 | €931,464 | €995,996 | +€64,532 | +6.9% |
| Fixed assets | 21/28 | €791,298 | €854,559 | +€63,262 | +8.0% |
| Intangible fixed assets | 21 | €893 | €0 | -€893 | -100.0% |
| Tangible fixed assets | 22/27 | €790,405 | €854,559 | +€64,154 | +8.1% |
| Land and buildings | 22 | €533,694 | €518,738 | -€14,956 | -2.8% |
| Plant, machinery and equipment | 23 | €27,510 | €6,157 | -€21,353 | -77.6% |
| Furniture and vehicles | 24 | €8,175 | €119,878 | +€111,703 | +1366.5% |
| Leasing and similar rights | 25 | €218,788 | €207,849 | -€10,939 | -5.0% |
| Other tangible fixed assets | 26 | €2,238 | €1,938 | -€300 | -13.4% |
| Current assets | 29/58 | €140,167 | €141,437 | +€1,271 | +0.9% |
| Amounts receivable within one year | 40/41 | €42,419 | €29,408 | -€13,011 | -30.7% |
| Trade receivables | 40 | €32,923 | €28,435 | -€4,488 | -13.6% |
| Other amounts receivable | 41 | €9,496 | €973 | -€8,523 | -89.8% |
| Current investments | 50/53 | €60,000 | €75,248 | +€15,248 | +25.4% |
| Cash at bank and in hand | 54/58 | €27,400 | €35,058 | +€7,658 | +27.9% |
| Deferred charges and accrued income | 490/1 | €10,348 | €1,723 | -€8,624 | -83.3% |
| Total equity and liabilities | 10/49 | €931,464 | €995,996 | +€64,532 | +6.9% |
| Equity | 10/15 | €513,503 | €599,027 | +€85,524 | +16.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €494,953 | €580,477 | +€85,524 | +17.3% |
| Non-distributable reserves | 130/1 | €10,620 | €10,620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,620 | €10,620 | = | 0.0% |
| Distributable reserves | 133 | €484,333 | €569,857 | +€85,524 | +17.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €417,961 | €396,970 | -€20,992 | -5.0% |
| Amounts payable after more than one year | 17 | €327,998 | €332,231 | +€4,232 | +1.3% |
| Financial debts | 170/4 | €327,998 | €332,231 | +€4,232 | +1.3% |
| Amounts payable within one year | 42/48 | €89,963 | €64,739 | -€25,224 | -28.0% |
| Current portion of amounts payable after more than one year | 42 | €65,892 | €42,077 | -€23,815 | -36.1% |
| Financial debts | 43 | €5,136 | €3,972 | -€1,164 | -22.7% |
| Credit institutions | 430/8 | €5,136 | €3,972 | -€1,164 | -22.7% |
| Trade debts | 44 | €4,433 | €4,553 | +€120 | +2.7% |
| Suppliers | 440/4 | €4,433 | €4,553 | +€120 | +2.7% |
| Taxes, remuneration and social security | 45 | €13,811 | €13,984 | +€174 | +1.3% |
| Taxes | 450/3 | €13,257 | €13,984 | +€728 | +5.5% |
| Remuneration and social security | 454/9 | €554 | €0 | -€554 | -100.0% |
| Other amounts payable | 47/48 | €691 | €153 | -€538 | -77.8% |
| Non-recurring operating income | 76A | €0 | €35,392 | +€35,392 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,969 | €62,031 | +€20,063 | +47.8% |
| Other operating charges | 640/8 | €541 | €1,083 | +€542 | +100.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €202,470 | €198,960 | -€3,510 | -1.7% |
| Operating profit (loss) | 9901 | €159,960 | €135,845 | -€24,115 | -15.1% |
| Financial income | 75/76B | €95 | €354 | +€259 | +273.4% |
| Recurring financial income | 75 | €95 | €354 | +€259 | +273.4% |
| Financial charges | 65/66B | €21,526 | €15,403 | -€6,123 | -28.4% |
| Recurring financial charges | 65 | €21,526 | €15,403 | -€6,123 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €138,529 | €120,797 | -€17,733 | -12.8% |
| Income taxes | 67/77 | €40,661 | €35,273 | -€5,388 | -13.3% |
| Profit (loss) for the period | 9904 | €97,868 | €85,524 | -€12,344 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €97,868 | €85,524 | -€12,344 | -12.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.