STEENPUT 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.
STEENPUT CONSULTING
Largest movements
- Tangible fixed assets -€23,611
down €23,611 (-38.2%), from €61,877 to €38,266
- Receivables within one year +€11,280
up €11,280 (+39.5%), from €28,524 to €39,804
of which Other amounts receivable: +€8,565
- Cash -€7,629
down €7,629 (-33.2%), from €22,991 to €15,363
mainly Other debts (-€23,576) and Receivables within one year (-€11,280)
- Deferred charges and accrued income +€5,738
up €5,738 (+792.7%), from €724 to €6,462
- Other debts -€23,576
down €23,576 (-96.6%), from €24,409 to €833
- Provisions +€20,270
new in 2025: €20,270
- Debts after one year -€10,258
down €10,258 (-34.9%), from €29,414 to €19,157
- Trade debts +€7,453
up €7,453 (+613.2%), from €1,215 to €8,669
- Current portion of long-term debt -€6,644
down €6,644 (-39.3%), from €16,902 to €10,258
- Provisions +€20,270
new in 2025: €20,270
- Gross operating margin -€10,449
down €10,449 (-15.7%), from €66,724 to €56,275
- Depreciation +€2,661
up €2,661 (+11.3%), from €23,593 to €26,254
- Taxes -€1,314
down €1,314 (-14.8%), from €8,867 to €7,554
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 | €116,125 | €100,861 | -€15,263 | -13.1% |
| Fixed assets | 21/28 | €63,885 | €39,233 | -€24,652 | -38.6% |
| Intangible fixed assets | 21 | €1,957 | €966 | -€991 | -50.6% |
| Tangible fixed assets | 22/27 | €61,877 | €38,266 | -€23,611 | -38.2% |
| Furniture and vehicles | 24 | €61,877 | €38,266 | -€23,611 | -38.2% |
| Financial fixed assets | 28 | €50 | - | -€50 | |
| Current assets | 29/58 | €52,240 | €61,629 | +€9,389 | +18.0% |
| Amounts receivable within one year | 40/41 | €28,524 | €39,804 | +€11,280 | +39.5% |
| Trade receivables | 40 | €24,392 | €27,107 | +€2,715 | +11.1% |
| Other amounts receivable | 41 | €4,133 | €12,697 | +€8,565 | +207.2% |
| Cash at bank and in hand | 54/58 | €22,991 | €15,363 | -€7,629 | -33.2% |
| Deferred charges and accrued income | 490/1 | €724 | €6,462 | +€5,738 | +792.7% |
| Total equity and liabilities | 10/49 | €116,125 | €100,861 | -€15,263 | -13.1% |
| Equity | 10/15 | €35,195 | €34,377 | -€818 | -2.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €22,600 | €22,600 | = | 0.0% |
| Distributable reserves | 133 | €22,600 | €22,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,595 | €9,777 | -€818 | -7.7% |
| Provisions and deferred taxes | 16 | - | €20,270 | +€20,270 | |
| Provisions for liabilities and charges | 160/5 | - | €20,270 | +€20,270 | |
| Other liabilities and charges | 164/5 | - | €20,270 | +€20,270 | |
| Amounts payable | 17/49 | €80,930 | €46,214 | -€34,716 | -42.9% |
| Amounts payable after more than one year | 17 | €29,414 | €19,157 | -€10,258 | -34.9% |
| Financial debts | 170/4 | €29,414 | €19,157 | -€10,258 | -34.9% |
| Amounts payable within one year | 42/48 | €51,516 | €27,058 | -€24,458 | -47.5% |
| Current portion of amounts payable after more than one year | 42 | €16,902 | €10,258 | -€6,644 | -39.3% |
| Trade debts | 44 | €1,215 | €8,669 | +€7,453 | +613.2% |
| Suppliers | 440/4 | €1,215 | €8,669 | +€7,453 | +613.2% |
| Taxes, remuneration and social security | 45 | €8,990 | €7,298 | -€1,692 | -18.8% |
| Taxes | 450/3 | €8,990 | €7,298 | -€1,692 | -18.8% |
| Other amounts payable | 47/48 | €24,409 | €833 | -€23,576 | -96.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,593 | €26,254 | +€2,661 | +11.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €20,270 | +€20,270 | |
| Other operating charges | 640/8 | €660 | €568 | -€92 | -13.9% |
| Gross operating margin | 9900 | €66,724 | €56,275 | -€10,449 | -15.7% |
| Operating profit (loss) | 9901 | €42,471 | €9,182 | -€33,288 | -78.4% |
| Financial income | 75/76B | - | €170 | +€170 | |
| Recurring financial income | 75 | - | €170 | +€170 | |
| Financial charges | 65/66B | €2,064 | €1,784 | -€281 | -13.6% |
| Recurring financial charges | 65 | €2,064 | €1,784 | -€281 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €40,407 | €7,569 | -€32,837 | -81.3% |
| Income taxes | 67/77 | €8,867 | €7,554 | -€1,314 | -14.8% |
| Profit (loss) for the period | 9904 | €31,539 | €15 | -€31,524 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,539 | €15 | -€31,524 | -100.0% |
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 11 October 2026 via checked.be.