STARLIGHTER: 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.
What changed
STARLIGHTER
NACE 68.110, Buying and selling of own real estate
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€90,807
2023 · -€171,750+€80,943
Equity
-€59,396
2023 · €31,411-€90,807
Cash
€16,624
2023 · €5,214+€11,409
Balance sheet total
€3.3m
2023 · €3.0m+€272,294
Largest movements
Assets
- Financial fixed assets +€196,336
up €196,336 (+35.8%), from €549,134 to €745,470
- Stocks and contracts +€84,902
up €84,902 (+4.1%), from €2.1m to €2.1m
Equity and liabilities
- Other debts +€373,995
up €373,995 (+28.3%), from €1.3m to €1.7m
- Profit (loss) carried forward -€90,807
down €90,807 (-1.3%), from -€7.2m to -€7.3m
Income statement
- Gross operating margin +€93,908
up €93,908, from -€88,014 to €5,894
- Financial charges +€10,310
up €10,310 (+20.0%), from €51,471 to €61,780
- Depreciation +€5,309
up €5,309 (+27.4%), from €19,392 to €24,701
- Other operating charges -€2,991
down €2,991 (-23.6%), from €12,652 to €9,661
From the 2023 result to the 2024 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.
Result 2023
-€171,750
Gross operating margin
+€93,908
Depreciation
-€5,309
Other operating charges
+€2,991
Financial income
-€309
Financial charges
-€10,310
Taxes
-€29
Result 2024
-€90,807
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€222,569
Investment
-€196,336
Financing
-€14,824
Cash 2023
€5,214
From operations (derived)
+€222,569
Net result for the year
-€90,807
Depreciation
+€24,701
Stocks and contracts
-€84,902
Receivables within one year
-€5,313
Deferred charges and accrued income
+€964
Trade debts
+€5,001
Tax, wage and social debts
+€29
Other debts
+€373,995
Accrued charges and deferred income
-€1,100
Investment (derived)
-€196,336
Investment in fixed assets (net)
-€196,336
Financing
-€14,824
Debts after one year
-€14,824
Cash 2024
€16,624
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,991,185 | €3,263,479 | +€272,294 | +9.1% |
| Fixed assets | 21/28 | €903,631 | €1,075,266 | +€171,634 | +19.0% |
| Tangible fixed assets | 22/27 | €354,497 | €329,796 | -€24,701 | -7.0% |
| Land and buildings | 22 | €324,155 | €308,484 | -€15,670 | -4.8% |
| Plant, machinery and equipment | 23 | €746 | €524 | -€222 | -29.7% |
| Furniture and vehicles | 24 | €29,596 | €20,787 | -€8,809 | -29.8% |
| Financial fixed assets | 28 | €549,134 | €745,470 | +€196,336 | +35.8% |
| Current assets | 29/58 | €2,087,554 | €2,188,214 | +€100,660 | +4.8% |
| Stocks and contracts in progress | 3 | €2,050,374 | €2,135,276 | +€84,902 | +4.1% |
| Stocks | 30/36 | €2,050,374 | €2,135,276 | +€84,902 | +4.1% |
| Amounts receivable within one year | 40/41 | €26,271 | €31,583 | +€5,313 | +20.2% |
| Trade receivables | 40 | €13,885 | €13,885 | = | 0.0% |
| Other amounts receivable | 41 | €12,386 | €17,699 | +€5,313 | +42.9% |
| Cash at bank and in hand | 54/58 | €5,214 | €16,624 | +€11,409 | +218.8% |
| Deferred charges and accrued income | 490/1 | €5,695 | €4,730 | -€964 | -16.9% |
| Total equity and liabilities | 10/49 | €2,991,185 | €3,263,479 | +€272,294 | +9.1% |
| Equity | 10/15 | €31,411 | -€59,396 | -€90,807 | |
| Contributions | 10/11 | €7,281,158 | €7,281,158 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,249,747 | -€7,340,554 | -€90,807 | -1.3% |
| Amounts payable | 17/49 | €2,959,774 | €3,322,875 | +€363,101 | +12.3% |
| Amounts payable after more than one year | 17 | €1,586,359 | €1,571,535 | -€14,824 | -0.9% |
| Financial debts | 170/4 | €1,586,359 | €1,571,535 | -€14,824 | -0.9% |
| Amounts payable within one year | 42/48 | €1,372,316 | €1,751,340 | +€379,025 | +27.6% |
| Current portion of amounts payable after more than one year | 42 | €20,000 | €20,000 | = | 0.0% |
| Trade debts | 44 | €30,847 | €35,848 | +€5,001 | +16.2% |
| Suppliers | 440/4 | €30,847 | €35,848 | +€5,001 | +16.2% |
| Taxes, remuneration and social security | 45 | €631 | €660 | +€29 | +4.6% |
| Taxes | 450/3 | €631 | €660 | +€29 | +4.6% |
| Other amounts payable | 47/48 | €1,320,838 | €1,694,832 | +€373,995 | +28.3% |
| Accrued charges and deferred income | 492/3 | €1,100 | €0 | -€1,100 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,392 | €24,701 | +€5,309 | +27.4% |
| Other operating charges | 640/8 | €12,652 | €9,661 | -€2,991 | -23.6% |
| Gross operating margin | 9900 | -€88,014 | €5,894 | +€93,908 | |
| Operating profit (loss) | 9901 | -€120,059 | -€28,468 | +€91,591 | +76.3% |
| Financial income | 75/76B | €411 | €102 | -€309 | -75.3% |
| Recurring financial income | 75 | €411 | €102 | -€309 | -75.3% |
| Financial charges | 65/66B | €51,471 | €61,780 | +€10,310 | +20.0% |
| Recurring financial charges | 65 | €51,471 | €61,780 | +€10,310 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | -€171,119 | -€90,147 | +€80,972 | +47.3% |
| Income taxes | 67/77 | €631 | €660 | +€29 | +4.6% |
| Profit (loss) for the period | 9904 | -€171,750 | -€90,807 | +€80,943 | +47.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€171,750 | -€90,807 | +€80,943 | +47.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.