STAS CONSULTING: 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.
STAS CONSULTING
Largest movements
- Receivables within one year -€4,701
down €4,701 (-14.0%), from €33,676 to €28,975
of which Trade receivables: -€4,359
- Deferred charges and accrued income +€3,266
up €3,266 (+64.2%), from €5,088 to €8,353
- Cash -€2,978
down €2,978 (-7.3%), from €40,956 to €37,979
mainly Contributions, distributions and other (-€59,973) and Trade debts (-€6,600)
- Tangible fixed assets +€943
up €943 (+41.7%), from €2,258 to €3,201
- Other debts +€30,648
up €30,648 (+350%), from €8,752 to €39,400
- Profit (loss) carried forward -€27,086
down €27,086 (-45.2%), from €59,973 to €32,887
- Trade debts -€6,600
down €6,600 (-68.4%), from €9,642 to €3,042
- Gross operating margin +€3,596
up €3,596 (+8.1%), from €44,238 to €47,834
- Depreciation +€610
up €610 (+64.6%), from €946 to €1,556
- Taxes -€482
down €482 (-3.9%), from €12,463 to €11,981
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 | €82,229 | €78,509 | -€3,720 | -4.5% |
| Fixed assets | 21/28 | €2,508 | €3,201 | +€693 | +27.6% |
| Tangible fixed assets | 22/27 | €2,258 | €3,201 | +€943 | +41.7% |
| Furniture and vehicles | 24 | €2,258 | €3,201 | +€943 | +41.7% |
| Financial fixed assets | 28 | €250 | - | -€250 | |
| Current assets | 29/58 | €79,721 | €75,308 | -€4,413 | -5.5% |
| Amounts receivable within one year | 40/41 | €33,676 | €28,975 | -€4,701 | -14.0% |
| Trade receivables | 40 | €28,580 | €24,221 | -€4,359 | -15.3% |
| Other amounts receivable | 41 | €5,096 | €4,754 | -€342 | -6.7% |
| Cash at bank and in hand | 54/58 | €40,956 | €37,979 | -€2,978 | -7.3% |
| Deferred charges and accrued income | 490/1 | €5,088 | €8,353 | +€3,266 | +64.2% |
| Total equity and liabilities | 10/49 | €82,229 | €78,509 | -€3,720 | -4.5% |
| Equity | 10/15 | €62,973 | €35,887 | -€27,086 | -43.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,973 | €32,887 | -€27,086 | -45.2% |
| Amounts payable | 17/49 | €19,256 | €42,622 | +€23,365 | +121% |
| Amounts payable within one year | 42/48 | €19,256 | €42,588 | +€23,332 | +121% |
| Trade debts | 44 | €9,642 | €3,042 | -€6,600 | -68.4% |
| Suppliers | 440/4 | €9,642 | €3,042 | -€6,600 | -68.4% |
| Taxes, remuneration and social security | 45 | €863 | €146 | -€716 | -83.1% |
| Taxes | 450/3 | €863 | €146 | -€716 | -83.1% |
| Other amounts payable | 47/48 | €8,752 | €39,400 | +€30,648 | +350% |
| Accrued charges and deferred income | 492/3 | - | €33 | +€33 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €946 | €1,556 | +€610 | +64.6% |
| Other operating charges | 640/8 | €987 | €779 | -€208 | -21.1% |
| Gross operating margin | 9900 | €44,238 | €47,834 | +€3,596 | +8.1% |
| Operating profit (loss) | 9901 | €42,305 | €45,499 | +€3,194 | +7.5% |
| Financial income | 75/76B | €3 | €4 | +€1 | +19.4% |
| Recurring financial income | 75 | €3 | €4 | +€1 | +19.4% |
| Financial charges | 65/66B | €645 | €635 | -€10 | -1.6% |
| Recurring financial charges | 65 | €645 | €635 | -€10 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €41,663 | €44,868 | +€3,205 | +7.7% |
| Income taxes | 67/77 | €12,463 | €11,981 | -€482 | -3.9% |
| Profit (loss) for the period | 9904 | €29,201 | €32,887 | +€3,686 | +12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,201 | €32,887 | +€3,686 | +12.6% |
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 29 October 2026 via checked.be.