STAR JUMP: 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 JUMP
Largest movements
- Tangible fixed assets -€19,054
down €19,054 (-45.5%), from €41,910 to €22,856
of which Land and buildings: -€18,321
- Receivables within one year -€1,980
down €1,980 (-72.0%), from €2,751 to €771
of which Other amounts receivable: -€1,402
- Cash +€1,740
up €1,740 (+165.1%), from €1,054 to €2,794
mainly Net result for the year (+€11,868) and Investment in fixed assets (net) (+€11,045)
- Other debts -€29,309
down €29,309 (-85.2%), from €34,400 to €5,092
- Profit (loss) carried forward +€11,714
up €11,714 (+319.2%), from €3,669 to €15,383
- Debts after one year -€2,939
down €2,939 (-90.8%), from €3,238 to €299
- Tax, wage and social debts +€1,250
new in 2025: €1,250
- Gross operating margin +€11,032
up €11,032 (+65.2%), from €16,913 to €27,946
- Depreciation -€3,927
down €3,927 (-32.9%), from €11,937 to €8,010
- Taxes +€3,250
up €3,250 (+325.0%), from €1,000 to €4,250
- Staff costs +€3,223
new in 2025: €3,223
- Other operating charges -€876
down €876 (-76.4%), from €1,147 to €270
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 | €47,631 | €28,583 | -€19,048 | -40.0% |
| Fixed assets | 21/28 | €41,910 | €22,856 | -€19,054 | -45.5% |
| Tangible fixed assets | 22/27 | €41,910 | €22,856 | -€19,054 | -45.5% |
| Land and buildings | 22 | €18,321 | - | -€18,321 | |
| Plant, machinery and equipment | 23 | €19,542 | €19,754 | +€212 | +1.1% |
| Furniture and vehicles | 24 | €4,047 | €3,102 | -€945 | -23.4% |
| Current assets | 29/58 | €5,720 | €5,727 | +€6 | +0.1% |
| Stocks and contracts in progress | 3 | €152 | €241 | +€88 | +58.1% |
| Stocks | 30/36 | €152 | €241 | +€88 | +58.1% |
| Amounts receivable within one year | 40/41 | €2,751 | €771 | -€1,980 | -72.0% |
| Trade receivables | 40 | €969 | €391 | -€578 | -59.7% |
| Other amounts receivable | 41 | €1,782 | €380 | -€1,402 | -78.7% |
| Cash at bank and in hand | 54/58 | €1,054 | €2,794 | +€1,740 | +165.1% |
| Deferred charges and accrued income | 490/1 | €1,763 | €1,921 | +€159 | +9.0% |
| Total equity and liabilities | 10/49 | €47,631 | €28,583 | -€19,048 | -40.0% |
| Equity | 10/15 | €6,899 | €18,613 | +€11,714 | +169.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €730 | €730 | = | 0.0% |
| Distributable reserves | 133 | €730 | €730 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,669 | €15,383 | +€11,714 | +319.2% |
| Amounts payable | 17/49 | €40,732 | €9,970 | -€30,762 | -75.5% |
| Amounts payable after more than one year | 17 | €3,238 | €299 | -€2,939 | -90.8% |
| Financial debts | 170/4 | €3,238 | €299 | -€2,939 | -90.8% |
| Amounts payable within one year | 42/48 | €37,368 | €9,670 | -€27,697 | -74.1% |
| Current portion of amounts payable after more than one year | 42 | €2,773 | €2,939 | +€166 | +6.0% |
| Trade debts | 44 | €194 | €390 | +€196 | +100.9% |
| Suppliers | 440/4 | €194 | €390 | +€196 | +100.9% |
| Taxes, remuneration and social security | 45 | - | €1,250 | +€1,250 | |
| Taxes | 450/3 | - | €1,250 | +€1,250 | |
| Other amounts payable | 47/48 | €34,400 | €5,092 | -€29,309 | -85.2% |
| Accrued charges and deferred income | 492/3 | €126 | - | -€126 | |
| Remuneration, social security and pensions | 62 | - | €3,223 | +€3,223 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,937 | €8,010 | -€3,927 | -32.9% |
| Other operating charges | 640/8 | €1,147 | €270 | -€876 | -76.4% |
| Gross operating margin | 9900 | €16,913 | €27,946 | +€11,032 | +65.2% |
| Operating profit (loss) | 9901 | €3,830 | €16,443 | +€12,613 | +329.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €802 | €325 | -€477 | -59.5% |
| Recurring financial charges | 65 | €497 | €325 | -€172 | -34.5% |
| Non-recurring financial charges | 66B | €305 | - | -€305 | |
| Profit (loss) for the period before taxes | 9903 | €3,028 | €16,118 | +€13,090 | +432.3% |
| Income taxes | 67/77 | €1,000 | €4,250 | +€3,250 | +325.0% |
| Profit (loss) for the period | 9904 | €2,028 | €11,868 | +€9,840 | +485.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,028 | €11,868 | +€9,840 | +485.2% |
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 9 October 2026 via checked.be.