STATICA: 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.
STATICA
Largest movements
- Cash +€103,394
up €103,394 (+264.0%), from €39,170 to €142,564
mainly Other debts (+€94,644) and Net result for the year (+€75,975)
- Current investments -€75,000
down €75,000 (-18.8%), from €400,000 to €325,000
- Receivables within one year -€28,477
down €28,477 (-61.7%), from €46,174 to €17,696
- Tangible fixed assets -€8,870
down €8,870 (-7.3%), from €122,207 to €113,337
of which Land and buildings: -€8,421
- Other debts +€94,644
up €94,644 (+132.6%), from €71,377 to €166,021
- Reserves -€87,769
down €87,769 (-19.3%), from €454,633 to €366,865
of which Distributable reserves: -€87,769
- Trade debts -€20,667
down €20,667 (-97.0%), from €21,304 to €637
- Gross operating margin +€12,150
up €12,150 (+11.2%), from €108,189 to €120,339
- Taxes +€7,611
up €7,611 (+26.0%), from €29,290 to €36,902
- Financial income -€1,724
down €1,724 (-22.9%), from €7,530 to €5,806
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 | €610,061 | €599,695 | -€10,366 | -1.7% |
| Fixed assets | 21/28 | €122,267 | €113,397 | -€8,870 | -7.3% |
| Tangible fixed assets | 22/27 | €122,207 | €113,337 | -€8,870 | -7.3% |
| Land and buildings | 22 | €112,072 | €103,651 | -€8,421 | -7.5% |
| Furniture and vehicles | 24 | €5,778 | €6,041 | +€263 | +4.5% |
| Other tangible fixed assets | 26 | €4,357 | €3,645 | -€712 | -16.3% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €487,794 | €486,298 | -€1,496 | -0.3% |
| Amounts receivable within one year | 40/41 | €46,174 | €17,696 | -€28,477 | -61.7% |
| Trade receivables | 40 | €46,174 | €17,696 | -€28,477 | -61.7% |
| Current investments | 50/53 | €400,000 | €325,000 | -€75,000 | -18.8% |
| Cash at bank and in hand | 54/58 | €39,170 | €142,564 | +€103,394 | +264.0% |
| Deferred charges and accrued income | 490/1 | €2,451 | €1,038 | -€1,413 | -57.7% |
| Total equity and liabilities | 10/49 | €610,061 | €599,695 | -€10,366 | -1.7% |
| Equity | 10/15 | €460,833 | €373,065 | -€87,769 | -19.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €454,633 | €366,865 | -€87,769 | -19.3% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €435,883 | €348,115 | -€87,769 | -20.1% |
| Provisions and deferred taxes | 16 | €36,157 | €36,157 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €36,157 | €36,157 | = | 0.0% |
| Pensions and similar obligations | 160 | €36,157 | €36,157 | = | 0.0% |
| Amounts payable | 17/49 | €113,071 | €190,473 | +€77,402 | +68.5% |
| Amounts payable within one year | 42/48 | €112,919 | €190,473 | +€77,554 | +68.7% |
| Trade debts | 44 | €21,304 | €637 | -€20,667 | -97.0% |
| Suppliers | 440/4 | €21,304 | €637 | -€20,667 | -97.0% |
| Taxes, remuneration and social security | 45 | €20,238 | €23,816 | +€3,578 | +17.7% |
| Taxes | 450/3 | €20,238 | €23,816 | +€3,578 | +17.7% |
| Other amounts payable | 47/48 | €71,377 | €166,021 | +€94,644 | +132.6% |
| Accrued charges and deferred income | 492/3 | €152 | - | -€152 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,153 | €11,865 | -€288 | -2.4% |
| Other operating charges | 640/8 | €1,038 | €859 | -€179 | -17.2% |
| Gross operating margin | 9900 | €108,189 | €120,339 | +€12,150 | +11.2% |
| Operating profit (loss) | 9901 | €94,999 | €107,615 | +€12,616 | +13.3% |
| Financial income | 75/76B | €7,530 | €5,806 | -€1,724 | -22.9% |
| Recurring financial income | 75 | €7,530 | €5,806 | -€1,724 | -22.9% |
| Financial charges | 65/66B | €501 | €543 | +€42 | +8.5% |
| Recurring financial charges | 65 | €501 | €543 | +€42 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €102,027 | €112,877 | +€10,850 | +10.6% |
| Income taxes | 67/77 | €29,290 | €36,902 | +€7,611 | +26.0% |
| Profit (loss) for the period | 9904 | €72,737 | €75,975 | +€3,238 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €72,737 | €75,975 | +€3,238 | +4.5% |
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 6 October 2026 via checked.be.