STATIV PLUS: 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.
STATIV PLUS
Largest movements
- Cash +€90,435
up €90,435 (+329%), from €27,522 to €117,957
mainly Net result for the year (+€106,609) and Receivables within one year (+€32,920)
- Receivables within one year -€32,920
down €32,920 (-55.2%), from €59,647 to €26,727
of which Trade receivables: -€32,772
- Current investments +€25,488
up €25,488 (+24.4%), from €104,265 to €129,752
- Tangible fixed assets -€3,630
down €3,630 (-30.9%), from €11,734 to €8,104
of which Furniture and vehicles: -€3,167
- Reserves +€58,600
up €58,600 (+3,041%), from €1,927 to €60,527
of which Distributable reserves: +€58,600
- Other debts +€20,183
up €20,183 (+15.6%), from €129,200 to €149,383
- Gross operating margin -€30,550
down €30,550 (-17.5%), from €174,877 to €144,328
- Taxes -€10,669
down €10,669 (-26.8%), from €39,844 to €29,175
- Staff costs +€5,494
new in 2025: €5,494
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 | €204,778 | €282,541 | +€77,762 | +38.0% |
| Fixed assets | 21/28 | €11,734 | €8,104 | -€3,630 | -30.9% |
| Tangible fixed assets | 22/27 | €11,734 | €8,104 | -€3,630 | -30.9% |
| Plant, machinery and equipment | 23 | €1,849 | €1,386 | -€463 | -25.0% |
| Furniture and vehicles | 24 | €9,886 | €6,718 | -€3,167 | -32.0% |
| Current assets | 29/58 | €193,044 | €274,436 | +€81,393 | +42.2% |
| Amounts receivable within one year | 40/41 | €59,647 | €26,727 | -€32,920 | -55.2% |
| Trade receivables | 40 | €58,150 | €25,378 | -€32,772 | -56.4% |
| Other amounts receivable | 41 | €1,497 | €1,348 | -€149 | -9.9% |
| Current investments | 50/53 | €104,265 | €129,752 | +€25,488 | +24.4% |
| Cash at bank and in hand | 54/58 | €27,522 | €117,957 | +€90,435 | +329% |
| Deferred charges and accrued income | 490/1 | €1,610 | - | -€1,610 | |
| Total equity and liabilities | 10/49 | €204,778 | €282,541 | +€77,762 | +38.0% |
| Equity | 10/15 | €54,412 | €113,022 | +€58,609 | +108% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,927 | €60,527 | +€58,600 | +3,041% |
| Tax-exempt reserves | 132 | €67 | €67 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €60,460 | +€58,600 | +3,151% |
| Profit (loss) carried forward | 14 | €33,885 | €33,894 | +€9 | 0.0% |
| Amounts payable | 17/49 | €150,366 | €169,519 | +€19,153 | +12.7% |
| Amounts payable within one year | 42/48 | €150,366 | €169,519 | +€19,153 | +12.7% |
| Trade debts | 44 | €158 | €138 | -€20 | -12.9% |
| Suppliers | 440/4 | €158 | €138 | -€20 | -12.9% |
| Taxes, remuneration and social security | 45 | €21,008 | €19,999 | -€1,009 | -4.8% |
| Taxes | 450/3 | €21,008 | €19,999 | -€1,009 | -4.8% |
| Other amounts payable | 47/48 | €129,200 | €149,383 | +€20,183 | +15.6% |
| Non-recurring operating income | 76A | - | €7,240 | +€7,240 | |
| Remuneration, social security and pensions | 62 | - | €5,494 | +€5,494 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,520 | €4,818 | +€298 | +6.6% |
| Other operating charges | 640/8 | €1,100 | €496 | -€604 | -54.9% |
| Gross operating margin | 9900 | €174,877 | €144,328 | -€30,550 | -17.5% |
| Operating profit (loss) | 9901 | €169,258 | €133,520 | -€35,738 | -21.1% |
| Financial income | 75/76B | €2,109 | €2,900 | +€791 | +37.5% |
| Recurring financial income | 75 | €2,109 | €2,900 | +€791 | +37.5% |
| Financial charges | 65/66B | €289 | €636 | +€347 | +120% |
| Recurring financial charges | 65 | €289 | €636 | +€347 | +120% |
| Profit (loss) for the period before taxes | 9903 | €171,078 | €135,784 | -€35,294 | -20.6% |
| Income taxes | 67/77 | €39,844 | €29,175 | -€10,669 | -26.8% |
| Profit (loss) for the period | 9904 | €131,234 | €106,609 | -€24,625 | -18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €131,234 | €106,609 | -€24,625 | -18.8% |
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 16 October 2026 via checked.be.