STARIUS CLASSICS: 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.
STARIUS CLASSICS
Largest movements
- Receivables within one year -€40,674
down €40,674 (-77.6%), from €52,389 to €11,714
of which Trade receivables: -€43,174
- Tangible fixed assets -€29,419
down €29,419 (-7.9%), from €374,190 to €344,771
of which Furniture and vehicles: -€17,862
- Cash +€13,951
up €13,951 (+95.3%), from €14,643 to €28,594
mainly Depreciation (+€62,531) and Receivables within one year (+€40,674)
- Deferred charges and accrued income -€13,897
down €13,897 (-100.0%), from €13,897 to €0
- Reserves -€25,964
down €25,964 (-5.1%), from €510,686 to €484,723
- Other debts -€21,883
down €21,883 (-15.4%), from €141,761 to €119,878
- Debts after one year -€19,343
down €19,343 (-15.6%), from €124,197 to €104,854
- Financial income -€546,383
down €546,383 (-99.8%), from €547,583 to €1,199
- Gross operating margin -€3,785
down €3,785 (-9.0%), from €42,173 to €38,388
- Other operating charges -€2,165
down €2,165 (-40.6%), from €5,340 to €3,174
- Financial charges +€678
up €678 (+36.9%), from €1,837 to €2,515
- Depreciation -€437
down €437 (-0.7%), from €62,968 to €62,531
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 | €1,273,156 | €1,210,416 | -€62,740 | -4.9% |
| Fixed assets | 21/28 | €374,190 | €344,771 | -€29,419 | -7.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €374,190 | €344,771 | -€29,419 | -7.9% |
| Land and buildings | 22 | €222,284 | €213,211 | -€9,074 | -4.1% |
| Plant, machinery and equipment | 23 | €4,344 | €1,860 | -€2,484 | -57.2% |
| Furniture and vehicles | 24 | €147,562 | €129,700 | -€17,862 | -12.1% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €898,966 | €865,646 | -€33,320 | -3.7% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €818,038 | €825,338 | +€7,300 | +0.9% |
| Stocks | 30/36 | €818,038 | €825,338 | +€7,300 | +0.9% |
| Amounts receivable within one year | 40/41 | €52,389 | €11,714 | -€40,674 | -77.6% |
| Trade receivables | 40 | €52,389 | €9,214 | -€43,174 | -82.4% |
| Other amounts receivable | 41 | €0 | €2,500 | +€2,500 | |
| Cash at bank and in hand | 54/58 | €14,643 | €28,594 | +€13,951 | +95.3% |
| Deferred charges and accrued income | 490/1 | €13,897 | €0 | -€13,897 | -100.0% |
| Total equity and liabilities | 10/49 | €1,273,156 | €1,210,416 | -€62,740 | -4.9% |
| Equity | 10/15 | €960,686 | €934,723 | -€25,964 | -2.7% |
| Contributions | 10/11 | €450,000 | €450,000 | = | 0.0% |
| Reserves | 13 | €510,686 | €484,723 | -€25,964 | -5.1% |
| Distributable reserves | 133 | €510,686 | €484,723 | -€25,964 | -5.1% |
| Amounts payable | 17/49 | €312,470 | €275,694 | -€36,776 | -11.8% |
| Amounts payable after more than one year | 17 | €124,197 | €104,854 | -€19,343 | -15.6% |
| Financial debts | 170/4 | €124,197 | €104,854 | -€19,343 | -15.6% |
| Amounts payable within one year | 42/48 | €178,331 | €154,982 | -€23,349 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €19,147 | €19,343 | +€196 | +1.0% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €17,382 | €15,332 | -€2,051 | -11.8% |
| Suppliers | 440/4 | €17,382 | €15,332 | -€2,051 | -11.8% |
| Taxes, remuneration and social security | 45 | €41 | €429 | +€388 | +954.7% |
| Taxes | 450/3 | €41 | €429 | +€388 | +954.7% |
| Other amounts payable | 47/48 | €141,761 | €119,878 | -€21,883 | -15.4% |
| Accrued charges and deferred income | 492/3 | €9,942 | €15,858 | +€5,916 | +59.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,968 | €62,531 | -€437 | -0.7% |
| Other operating charges | 640/8 | €5,340 | €3,174 | -€2,165 | -40.6% |
| Non-recurring operating charges | 66A | €10,864 | -€2,670 | -€13,534 | |
| Gross operating margin | 9900 | €42,173 | €38,388 | -€3,785 | -9.0% |
| Operating profit (loss) | 9901 | -€37,000 | -€24,647 | +€12,352 | +33.4% |
| Financial income | 75/76B | €547,583 | €1,199 | -€546,383 | -99.8% |
| Recurring financial income | 75 | €547,583 | €1,199 | -€546,383 | -99.8% |
| Financial charges | 65/66B | €1,837 | €2,515 | +€678 | +36.9% |
| Recurring financial charges | 65 | €1,837 | €2,515 | +€678 | +36.9% |
| Profit (loss) for the period before taxes | 9903 | €508,746 | -€25,964 | -€534,709 | |
| Profit (loss) for the period | 9904 | €508,746 | -€25,964 | -€534,709 | |
| Profit (loss) for the period to be appropriated | 9905 | €508,746 | -€25,964 | -€534,709 |
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 30 September 2026 via checked.be.