STEFF-HANN DAK: 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.
STEFF-HANN DAK
Largest movements
- Receivables within one year -€19,433
down €19,433 (-9.3%), from €208,009 to €188,576
of which Other amounts receivable: -€30,524
- Deferred charges and accrued income +€8,907
up €8,907 (+608%), from €1,464 to €10,371
- Tangible fixed assets -€6,987
down €6,987 (-47.7%), from €14,663 to €7,676
of which Furniture and vehicles: -€6,810
- Trade debts -€22,200
down €22,200 (-14.0%), from €158,280 to €136,079
- Tax, wage and social debts +€2,815
up €2,815 (+13.7%), from €20,606 to €23,421
- Turnover -€308,163
down €308,163 (-57.6%), from €535,170 to €227,007
- Purchases and services -€253,262
down €253,262 (-53.3%), from €474,839 to €221,578
- Gross operating margin -€55,250
down €55,250 (-80.2%), from €68,872 to €13,621
- Taxes -€11,925
down €11,925 (-80.9%), from €14,740 to €2,815
- Staff costs -€9,627
down €9,627 (-94.6%), from €10,180 to €553
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 | €224,143 | €206,623 | -€17,520 | -7.8% |
| Fixed assets | 21/28 | €14,663 | €7,676 | -€6,987 | -47.7% |
| Tangible fixed assets | 22/27 | €14,663 | €7,676 | -€6,987 | -47.7% |
| Plant, machinery and equipment | 23 | €440 | €263 | -€177 | -40.3% |
| Furniture and vehicles | 24 | €14,224 | €7,413 | -€6,810 | -47.9% |
| Current assets | 29/58 | €209,480 | €198,947 | -€10,533 | -5.0% |
| Amounts receivable within one year | 40/41 | €208,009 | €188,576 | -€19,433 | -9.3% |
| Trade receivables | 40 | €157,688 | €168,780 | +€11,092 | +7.0% |
| Other amounts receivable | 41 | €50,321 | €19,796 | -€30,524 | -60.7% |
| Cash at bank and in hand | 54/58 | €7 | - | -€7 | |
| Deferred charges and accrued income | 490/1 | €1,464 | €10,371 | +€8,907 | +608% |
| Total equity and liabilities | 10/49 | €224,143 | €206,623 | -€17,520 | -7.8% |
| Equity | 10/15 | €45,257 | €47,122 | +€1,865 | +4.1% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,757 | €43,622 | +€1,865 | +4.5% |
| Amounts payable | 17/49 | €178,886 | €159,501 | -€19,386 | -10.8% |
| Amounts payable within one year | 42/48 | €178,886 | €159,501 | -€19,386 | -10.8% |
| Trade debts | 44 | €158,280 | €136,079 | -€22,200 | -14.0% |
| Suppliers | 440/4 | €158,280 | €136,079 | -€22,200 | -14.0% |
| Taxes, remuneration and social security | 45 | €20,606 | €23,421 | +€2,815 | +13.7% |
| Taxes | 450/3 | €20,606 | €23,421 | +€2,815 | +13.7% |
| Turnover | 70 | €535,170 | €227,007 | -€308,163 | -57.6% |
| Non-recurring operating income | 76A | €8,541 | €8,192 | -€350 | -4.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €474,839 | €221,578 | -€253,262 | -53.3% |
| Remuneration, social security and pensions | 62 | €10,180 | €553 | -€9,627 | -94.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,723 | €6,987 | +€2,265 | +48.0% |
| Other operating charges | 640/8 | €6,078 | €599 | -€5,479 | -90.2% |
| Gross operating margin | 9900 | €68,872 | €13,621 | -€55,250 | -80.2% |
| Operating profit (loss) | 9901 | €47,891 | €5,482 | -€42,409 | -88.6% |
| Financial income | 75/76B | €474 | €81 | -€394 | -83.0% |
| Recurring financial income | 75 | €474 | €81 | -€394 | -83.0% |
| Financial charges | 65/66B | €3,629 | €883 | -€2,746 | -75.7% |
| Recurring financial charges | 65 | €3,629 | €883 | -€2,746 | -75.7% |
| Profit (loss) for the period before taxes | 9903 | €44,736 | €4,680 | -€40,056 | -89.5% |
| Income taxes | 67/77 | €14,740 | €2,815 | -€11,925 | -80.9% |
| Profit (loss) for the period | 9904 | €29,996 | €1,865 | -€28,131 | -93.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,996 | €1,865 | -€28,131 | -93.8% |
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 23 October 2026 via checked.be.