STATIVA: 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.
STATIVA
Largest movements
- Cash +€4,101
up €4,101 (+31.7%), from €12,947 to €17,048
mainly Net result for the year (+€4,097) and Stocks and contracts (+€3,500)
- Stocks and contracts -€3,500
down €3,500 (-5.4%), from €65,340 to €61,840
- Trade debts -€7,372
down €7,372 (-41.9%), from €17,583 to €10,210
- Profit (loss) carried forward +€4,145
up €4,145 (+39.7%), from -€10,446 to -€6,301
- Tax, wage and social debts +€2,378
up €2,378 (+15.4%), from €15,486 to €17,864
of which Remuneration and social security: +€2,378
- Other debts +€1,982
up €1,982 (+46.1%), from €4,303 to €6,286
- Gross operating margin +€8,842
up €8,842 (+102%), from €8,688 to €17,530
- Taxes +€2,018
new in 2024: €2,018
- Staff costs +€324
up €324 (+3.2%), from €10,199 to €10,522
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,206 | €85,339 | +€1,132 | +1.3% |
| Fixed assets | 21/28 | €3,379 | €3,330 | -€49 | -1.4% |
| Tangible fixed assets | 22/27 | €49 | - | -€49 | |
| Furniture and vehicles | 24 | €49 | - | -€49 | |
| Financial fixed assets | 28 | €3,330 | €3,330 | = | 0.0% |
| Current assets | 29/58 | €80,827 | €82,008 | +€1,181 | +1.5% |
| Stocks and contracts in progress | 3 | €65,340 | €61,840 | -€3,500 | -5.4% |
| Stocks | 30/36 | €65,340 | €61,840 | -€3,500 | -5.4% |
| Amounts receivable within one year | 40/41 | €2,540 | €3,120 | +€580 | +22.8% |
| Trade receivables | 40 | €444 | €2,725 | +€2,280 | +513% |
| Other amounts receivable | 41 | €2,096 | €396 | -€1,700 | -81.1% |
| Cash at bank and in hand | 54/58 | €12,947 | €17,048 | +€4,101 | +31.7% |
| Total equity and liabilities | 10/49 | €84,206 | €85,339 | +€1,132 | +1.3% |
| Equity | 10/15 | €10,014 | €14,159 | +€4,145 | +41.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Other | 1319 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | -€10,446 | -€6,301 | +€4,145 | +39.7% |
| Amounts payable | 17/49 | €74,192 | €71,180 | -€3,012 | -4.1% |
| Amounts payable within one year | 42/48 | €38,287 | €35,274 | -€3,012 | -7.9% |
| Financial debts | 43 | €914 | €914 | = | 0.0% |
| Credit institutions | 430/8 | €914 | €914 | = | 0.0% |
| Trade debts | 44 | €17,583 | €10,210 | -€7,372 | -41.9% |
| Suppliers | 440/4 | €17,583 | €10,210 | -€7,372 | -41.9% |
| Taxes, remuneration and social security | 45 | €15,486 | €17,864 | +€2,378 | +15.4% |
| Taxes | 450/3 | €5,414 | €5,414 | = | 0.0% |
| Remuneration and social security | 454/9 | €10,072 | €12,450 | +€2,378 | +23.6% |
| Other amounts payable | 47/48 | €4,303 | €6,286 | +€1,982 | +46.1% |
| Accrued charges and deferred income | 492/3 | €35,905 | €35,905 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €10,199 | €10,522 | +€324 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49 | €49 | +€0 | 0.0% |
| Gross operating margin | 9900 | €8,688 | €17,530 | +€8,842 | +102% |
| Operating profit (loss) | 9901 | -€1,560 | €6,959 | +€8,519 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €890 | €845 | -€46 | -5.1% |
| Recurring financial charges | 65 | €890 | €845 | -€46 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,450 | €6,114 | +€8,564 | |
| Income taxes | 67/77 | - | €2,018 | +€2,018 | |
| Profit (loss) for the period | 9904 | -€2,450 | €4,097 | +€6,547 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,450 | €4,097 | +€6,547 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.