STARB: 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.
STARB
Largest movements
- Cash +€2,656
up €2,656 (+57.5%), from €4,620 to €7,276
mainly Tax, wage and social debts (+€2,935) and Net result for the year (+€390)
- Tax, wage and social debts +€2,935
up €2,935 (+294.0%), from €998 to €3,933
- Trade debts -€787
down €787 (-63.8%), from €1,234 to €447
- Profit (loss) carried forward +€390
up €390 (+15.1%), from €2,576 to €2,966
- Other debts +€154
up €154 (+1285.1%), from €12 to €166
- Other operating charges +€728
up €728 (+1238.8%), from €59 to €787
- Gross operating margin +€139
up €139 (+10.6%), from €1,314 to €1,453
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 | €5,820 | €8,513 | +€2,692 | +46.3% |
| Current assets | 29/58 | €5,820 | €8,513 | +€2,692 | +46.3% |
| Stocks and contracts in progress | 3 | €1,201 | €1,237 | +€36 | +3.0% |
| Stocks | 30/36 | €1,201 | €1,237 | +€36 | +3.0% |
| Cash at bank and in hand | 54/58 | €4,620 | €7,276 | +€2,656 | +57.5% |
| Total equity and liabilities | 10/49 | €5,820 | €8,513 | +€2,692 | +46.3% |
| Equity | 10/15 | €3,576 | €3,966 | +€390 | +10.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,576 | €2,966 | +€390 | +15.1% |
| Amounts payable | 17/49 | €2,244 | €4,546 | +€2,302 | +102.6% |
| Amounts payable within one year | 42/48 | €2,244 | €4,546 | +€2,302 | +102.6% |
| Trade debts | 44 | €1,234 | €447 | -€787 | -63.8% |
| Suppliers | 440/4 | €1,234 | €447 | -€787 | -63.8% |
| Taxes, remuneration and social security | 45 | €998 | €3,933 | +€2,935 | +294.0% |
| Taxes | 450/3 | €998 | €3,933 | +€2,935 | +294.0% |
| Other amounts payable | 47/48 | €12 | €166 | +€154 | +1285.1% |
| Other operating charges | 640/8 | €59 | €787 | +€728 | +1238.8% |
| Gross operating margin | 9900 | €1,314 | €1,453 | +€139 | +10.6% |
| Operating profit (loss) | 9901 | €1,255 | €666 | -€590 | -47.0% |
| Financial charges | 65/66B | €271 | €276 | +€4 | +1.6% |
| Recurring financial charges | 65 | €271 | €276 | +€4 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €984 | €390 | -€594 | -60.4% |
| Profit (loss) for the period | 9904 | €984 | €390 | -€594 | -60.4% |
| Profit (loss) for the period to be appropriated | 9905 | €984 | €390 | -€594 | -60.4% |
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.