STAROL BURGER: 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.
STAROL BURGER
Largest movements
- Tangible fixed assets +€21,925
new in 2025: €21,925
of which Furniture and vehicles: +€20,525
- Receivables within one year +€8,603
up €8,603 (+33.5%), from €25,649 to €34,252
of which Trade receivables: +€8,160
- Debts after one year +€13,328
new in 2025: €13,328
- Profit (loss) carried forward +€9,181
up €9,181 (+85.9%), from €10,691 to €19,872
- Current portion of long-term debt +€4,756
new in 2025: €4,756
- Trade debts +€1,469
up €1,469 (+62.4%), from €2,355 to €3,824
- Tax, wage and social debts +€1,158
up €1,158 (+40.0%), from €2,892 to €4,050
- Gross operating margin +€20,750
up €20,750 (+673%), from €3,085 to €23,835
- Taxes +€2,841
up €2,841 (+351%), from €809 to €3,650
- Depreciation +€2,555
new in 2025: €2,555
- Financial charges +€1,878
up €1,878 (+1,295%), from €145 to €2,023
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.
Derived cash bridge
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 | €27,097 | €56,989 | +€29,892 | +110% |
| Fixed assets | 21/28 | €45 | €21,970 | +€21,925 | +48,722% |
| Tangible fixed assets | 22/27 | - | €21,925 | +€21,925 | |
| Furniture and vehicles | 24 | - | €20,525 | +€20,525 | |
| Other tangible fixed assets | 26 | - | €1,400 | +€1,400 | |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €27,052 | €35,019 | +€7,967 | +29.5% |
| Amounts receivable within one year | 40/41 | €25,649 | €34,252 | +€8,603 | +33.5% |
| Trade receivables | 40 | - | €8,160 | +€8,160 | |
| Other amounts receivable | 41 | €25,649 | €26,092 | +€443 | +1.7% |
| Cash at bank and in hand | 54/58 | €938 | €394 | -€544 | -58.0% |
| Deferred charges and accrued income | 490/1 | €465 | €373 | -€92 | -19.8% |
| Total equity and liabilities | 10/49 | €27,097 | €56,989 | +€29,892 | +110% |
| Equity | 10/15 | €21,849 | €31,030 | +€9,181 | +42.0% |
| Contributions | 10/11 | €11,158 | €11,158 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,691 | €19,872 | +€9,181 | +85.9% |
| Provisions and deferred taxes | 16 | €1 | €1 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1 | €1 | = | 0.0% |
| Other liabilities and charges | 164/5 | €1 | €1 | = | 0.0% |
| Amounts payable | 17/49 | €5,247 | €25,958 | +€20,711 | +395% |
| Amounts payable after more than one year | 17 | - | €13,328 | +€13,328 | |
| Financial debts | 170/4 | - | €13,328 | +€13,328 | |
| Amounts payable within one year | 42/48 | €5,247 | €12,630 | +€7,383 | +141% |
| Current portion of amounts payable after more than one year | 42 | - | €4,756 | +€4,756 | |
| Trade debts | 44 | €2,355 | €3,824 | +€1,469 | +62.4% |
| Suppliers | 440/4 | €2,355 | €3,824 | +€1,469 | +62.4% |
| Taxes, remuneration and social security | 45 | €2,892 | €4,050 | +€1,158 | +40.0% |
| Taxes | 450/3 | €2,892 | €4,050 | +€1,158 | +40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,555 | +€2,555 | |
| Other operating charges | 640/8 | €1,141 | €1,210 | +€69 | +6.0% |
| Non-recurring operating charges | 66A | €58 | €6,416 | +€6,358 | +10,962% |
| Gross operating margin | 9900 | €3,085 | €23,835 | +€20,750 | +673% |
| Operating profit (loss) | 9901 | €1,886 | €13,654 | +€11,768 | +624% |
| Financial income | 75/76B | €1,295 | €1,200 | -€95 | -7.3% |
| Recurring financial income | 75 | €1,295 | €1,200 | -€95 | -7.3% |
| Financial charges | 65/66B | €145 | €2,023 | +€1,878 | +1,295% |
| Recurring financial charges | 65 | €145 | €2,023 | +€1,878 | +1,295% |
| Profit (loss) for the period before taxes | 9903 | €3,036 | €12,831 | +€9,795 | +323% |
| Income taxes | 67/77 | €809 | €3,650 | +€2,841 | +351% |
| Profit (loss) for the period | 9904 | €2,227 | €9,181 | +€6,954 | +312% |
| Profit (loss) for the period to be appropriated | 9905 | €2,227 | €9,181 | +€6,954 | +312% |
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 24 October 2026 via checked.be.