Stassen 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.
Stassen Consulting
Largest movements
- Current investments +€55,000
up €55,000 (+220%), from €25,000 to €80,000
- Cash -€29,179
down €29,179 (-50.1%), from €58,205 to €29,027
mainly Current investments (-€55,000) and Investment in fixed assets (net) (-€8,353)
- Tangible fixed assets +€6,010
up €6,010 (+231%), from €2,600 to €8,609
of which Plant, machinery and equipment: +€6,020
- Deferred charges and accrued income -€2,500
down €2,500 (-27.9%), from €8,958 to €6,458
- Reserves +€32,404
up €32,404 (+40.4%), from €80,254 to €112,658
- Tax, wage and social debts -€3,861
down €3,861 (-17.1%), from €22,585 to €18,724
- Gross operating margin -€17,219
down €17,219 (-26.2%), from €65,709 to €48,490
- Taxes -€3,280
down €3,280 (-23.3%), from €14,062 to €10,782
- Depreciation +€1,418
up €1,418 (+153%), from €924 to €2,343
- Financial charges +€1,151
up €1,151 (+67.3%), from €1,710 to €2,861
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 | €109,961 | €139,134 | +€29,174 | +26.5% |
| Fixed assets | 21/28 | €2,600 | €8,609 | +€6,010 | +231% |
| Tangible fixed assets | 22/27 | €2,600 | €8,609 | +€6,010 | +231% |
| Plant, machinery and equipment | 23 | - | €6,020 | +€6,020 | |
| Furniture and vehicles | 24 | €2,600 | €2,590 | -€10 | -0.4% |
| Current assets | 29/58 | €107,361 | €130,525 | +€23,164 | +21.6% |
| Amounts receivable within one year | 40/41 | €15,198 | €15,040 | -€157 | -1.0% |
| Trade receivables | 40 | €15,198 | €15,040 | -€157 | -1.0% |
| Current investments | 50/53 | €25,000 | €80,000 | +€55,000 | +220% |
| Cash at bank and in hand | 54/58 | €58,205 | €29,027 | -€29,179 | -50.1% |
| Deferred charges and accrued income | 490/1 | €8,958 | €6,458 | -€2,500 | -27.9% |
| Total equity and liabilities | 10/49 | €109,961 | €139,134 | +€29,174 | +26.5% |
| Equity | 10/15 | €83,754 | €116,158 | +€32,404 | +38.7% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €80,254 | €112,658 | +€32,404 | +40.4% |
| Distributable reserves | 133 | €80,254 | €112,658 | +€32,404 | +40.4% |
| Amounts payable | 17/49 | €26,206 | €22,977 | -€3,230 | -12.3% |
| Amounts payable within one year | 42/48 | €26,206 | €22,977 | -€3,230 | -12.3% |
| Trade debts | 44 | €1,715 | €2,346 | +€631 | +36.8% |
| Suppliers | 440/4 | €1,715 | €2,346 | +€631 | +36.8% |
| Taxes, remuneration and social security | 45 | €22,585 | €18,724 | -€3,861 | -17.1% |
| Taxes | 450/3 | €22,585 | €18,724 | -€3,861 | -17.1% |
| Other amounts payable | 47/48 | €1,907 | €1,907 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €924 | €2,343 | +€1,418 | +153% |
| Other operating charges | 640/8 | €162 | €287 | +€125 | +77.2% |
| Gross operating margin | 9900 | €65,709 | €48,490 | -€17,219 | -26.2% |
| Operating profit (loss) | 9901 | €64,622 | €45,860 | -€18,762 | -29.0% |
| Financial income | 75/76B | €71 | €186 | +€115 | +162% |
| Recurring financial income | 75 | €71 | €186 | +€115 | +162% |
| Financial charges | 65/66B | €1,710 | €2,861 | +€1,151 | +67.3% |
| Recurring financial charges | 65 | €1,710 | €2,861 | +€1,151 | +67.3% |
| Profit (loss) for the period before taxes | 9903 | €62,983 | €43,185 | -€19,798 | -31.4% |
| Income taxes | 67/77 | €14,062 | €10,782 | -€3,280 | -23.3% |
| Profit (loss) for the period | 9904 | €48,921 | €32,404 | -€16,517 | -33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €48,921 | €32,404 | -€16,517 | -33.8% |
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 18 October 2026 via checked.be.