STBA 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.
STBA Consulting
Largest movements
- Current investments -€400,000
down €400,000 (-100%), from €400,000 to €0
- Cash +€340,829
up €340,829 (+715%), from €47,691 to €388,520
mainly Current investments (+€400,000) and Net result for the year (+€51,674)
- Receivables within one year +€25,291
up €25,291 (+65.0%), from €38,895 to €64,186
of which Other amounts receivable: +€29,008
- Tangible fixed assets -€18,030
down €18,030 (-5.9%), from €304,697 to €286,668
of which Land and buildings: -€17,650
- Tax, wage and social debts -€90,631
down €90,631 (-83.1%), from €109,055 to €18,424
of which Taxes: -€84,777
- Reserves +€51,674
up €51,674 (+11.9%), from €433,712 to €485,386
of which Distributable reserves: +€51,674
- Debts after one year -€23,360
down €23,360 (-10.8%), from €217,099 to €193,739
- Trade debts +€9,933
up €9,933 (+210%), from €4,724 to €14,657
- Gross operating margin -€581,539
down €581,539 (-84.5%), from €687,827 to €106,288
- Taxes -€158,774
down €158,774 (-84.6%), from €187,586 to €28,812
- Write-downs -€50,000
down €50,000 (-100%), from €50,000 to €0
- Financial charges -€9,047
down €9,047 (-64.8%), from €13,963 to €4,916
- Financial income +€6,940
up €6,940 (+527%), from €1,317 to €8,258
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 | €791,283 | €739,374 | -€51,910 | -6.6% |
| Fixed assets | 21/28 | €304,697 | €286,668 | -€18,030 | -5.9% |
| Tangible fixed assets | 22/27 | €304,697 | €286,668 | -€18,030 | -5.9% |
| Land and buildings | 22 | €223,200 | €205,550 | -€17,650 | -7.9% |
| Plant, machinery and equipment | 23 | €64,608 | €62,644 | -€1,964 | -3.0% |
| Furniture and vehicles | 24 | €12,101 | €13,685 | +€1,585 | +13.1% |
| Other tangible fixed assets | 26 | €4,789 | €4,789 | = | 0.0% |
| Current assets | 29/58 | €486,586 | €452,706 | -€33,880 | -7.0% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €38,895 | €64,186 | +€25,291 | +65.0% |
| Trade receivables | 40 | €15,329 | €11,613 | -€3,717 | -24.2% |
| Other amounts receivable | 41 | €23,566 | €52,573 | +€29,008 | +123% |
| Current investments | 50/53 | €400,000 | €0 | -€400,000 | -100% |
| Cash at bank and in hand | 54/58 | €47,691 | €388,520 | +€340,829 | +715% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €791,283 | €739,374 | -€51,910 | -6.6% |
| Equity | 10/15 | €434,712 | €486,386 | +€51,674 | +11.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €433,712 | €485,386 | +€51,674 | +11.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €433,712 | €485,386 | +€51,674 | +11.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €356,571 | €252,988 | -€103,584 | -29.0% |
| Amounts payable after more than one year | 17 | €217,099 | €193,739 | -€23,360 | -10.8% |
| Financial debts | 170/4 | €217,099 | €193,739 | -€23,360 | -10.8% |
| Amounts payable within one year | 42/48 | €139,472 | €59,248 | -€80,224 | -57.5% |
| Current portion of amounts payable after more than one year | 42 | €22,885 | €23,360 | +€475 | +2.1% |
| Trade debts | 44 | €4,724 | €14,657 | +€9,933 | +210% |
| Suppliers | 440/4 | €4,724 | €14,657 | +€9,933 | +210% |
| Taxes, remuneration and social security | 45 | €109,055 | €18,424 | -€90,631 | -83.1% |
| Taxes | 450/3 | €98,885 | €14,108 | -€84,777 | -85.7% |
| Remuneration and social security | 454/9 | €10,170 | €4,316 | -€5,854 | -57.6% |
| Other amounts payable | 47/48 | €2,807 | €2,807 | = | 0.0% |
| Non-recurring operating income | 76A | €597,355 | €0 | -€597,355 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,941 | €27,261 | +€1,320 | +5.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €50,000 | €0 | -€50,000 | -100% |
| Other operating charges | 640/8 | €7,393 | €1,882 | -€5,511 | -74.5% |
| Gross operating margin | 9900 | €687,827 | €106,288 | -€581,539 | -84.5% |
| Operating profit (loss) | 9901 | €604,493 | €77,145 | -€527,348 | -87.2% |
| Financial income | 75/76B | €1,317 | €8,258 | +€6,940 | +527% |
| Recurring financial income | 75 | €1,317 | €8,258 | +€6,940 | +527% |
| Financial charges | 65/66B | €13,963 | €4,916 | -€9,047 | -64.8% |
| Recurring financial charges | 65 | €13,963 | €4,916 | -€9,047 | -64.8% |
| Profit (loss) for the period before taxes | 9903 | €591,848 | €80,487 | -€511,361 | -86.4% |
| Income taxes | 67/77 | €187,586 | €28,812 | -€158,774 | -84.6% |
| Profit (loss) for the period | 9904 | €404,261 | €51,674 | -€352,587 | -87.2% |
| Profit (loss) for the period to be appropriated | 9905 | €404,261 | €51,674 | -€352,587 | -87.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.