STAR PLUS GLOBAL: 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 PLUS GLOBAL
Largest movements
- Stocks and contracts +€7,730
new in 2025: €7,730
- Tangible fixed assets +€7,634
new in 2025: €7,634
- Cash +€5,560
up €5,560 (+22.8%), from €24,385 to €29,945
mainly Other debts (+€23,890) and Net result for the year (+€11,394)
- Financial fixed assets +€4,740
new in 2025: €4,740
- Receivables within one year -€574
down €574 (-37.3%), from €1,537 to €963
- Other debts +€23,890
new in 2025: €23,890
- Profit (loss) carried forward +€11,394
new in 2025: €11,394
- Trade debts -€9,480
down €9,480 (-63.5%), from €14,930 to €5,451
- Tax, wage and social debts -€815
down €815 (-19.2%), from €4,233 to €3,418
of which Remuneration and social security: -€843
- Gross operating margin +€37,694
up €37,694 (+131.7%), from €28,629 to €66,323
- Staff costs +€19,249
up €19,249 (+75.9%), from €25,363 to €44,612
- Financial charges +€3,983
up €3,983 (+1931.1%), from €206 to €4,189
- Taxes +€2,710
up €2,710 (+495.6%), from €547 to €3,257
- Depreciation +€1,006
new in 2025: €1,006
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 | €26,022 | €51,012 | +€24,990 | +96.0% |
| Fixed assets | 21/28 | - | €12,374 | +€12,374 | |
| Tangible fixed assets | 22/27 | - | €7,634 | +€7,634 | |
| Plant, machinery and equipment | 23 | - | €7,634 | +€7,634 | |
| Financial fixed assets | 28 | - | €4,740 | +€4,740 | |
| Current assets | 29/58 | €26,022 | €38,638 | +€12,616 | +48.5% |
| Stocks and contracts in progress | 3 | - | €7,730 | +€7,730 | |
| Stocks | 30/36 | - | €7,730 | +€7,730 | |
| Amounts receivable within one year | 40/41 | €1,537 | €963 | -€574 | -37.3% |
| Other amounts receivable | 41 | €1,537 | €963 | -€574 | -37.3% |
| Cash at bank and in hand | 54/58 | €24,385 | €29,945 | +€5,560 | +22.8% |
| Deferred charges and accrued income | 490/1 | €100 | - | -€100 | |
| Total equity and liabilities | 10/49 | €26,022 | €51,012 | +€24,990 | +96.0% |
| Equity | 10/15 | €6,859 | €18,253 | +€11,394 | +166.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €11,394 | +€11,394 | |
| Amounts payable | 17/49 | €19,163 | €32,759 | +€13,596 | +70.9% |
| Amounts payable within one year | 42/48 | €19,163 | €32,759 | +€13,596 | +70.9% |
| Trade debts | 44 | €14,930 | €5,451 | -€9,480 | -63.5% |
| Suppliers | 440/4 | €14,930 | €5,451 | -€9,480 | -63.5% |
| Taxes, remuneration and social security | 45 | €4,233 | €3,418 | -€815 | -19.2% |
| Taxes | 450/3 | €3,389 | €3,418 | +€29 | +0.8% |
| Remuneration and social security | 454/9 | €843 | - | -€843 | |
| Other amounts payable | 47/48 | - | €23,890 | +€23,890 | |
| Remuneration, social security and pensions | 62 | €25,363 | €44,612 | +€19,249 | +75.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,006 | +€1,006 | |
| Other operating charges | 640/8 | €908 | €1,901 | +€993 | +109.4% |
| Gross operating margin | 9900 | €28,629 | €66,323 | +€37,694 | +131.7% |
| Operating profit (loss) | 9901 | €2,358 | €18,804 | +€16,447 | +697.6% |
| Financial income | 75/76B | €255 | €36 | -€219 | -85.9% |
| Recurring financial income | 75 | €255 | €36 | -€219 | -85.9% |
| Financial charges | 65/66B | €206 | €4,189 | +€3,983 | +1931.1% |
| Recurring financial charges | 65 | €206 | €4,189 | +€3,983 | +1931.1% |
| Profit (loss) for the period before taxes | 9903 | €2,406 | €14,651 | +€12,245 | +508.9% |
| Income taxes | 67/77 | €547 | €3,257 | +€2,710 | +495.6% |
| Profit (loss) for the period | 9904 | €1,859 | €11,394 | +€9,535 | +512.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,859 | €11,394 | +€9,535 | +512.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.