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STEIN: what changed

Two fiscal 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.

What changed

STEIN

BE 0431.855.381
NACE 56.301, Cafés and bars
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€6,716
2023 · -€65,531+€58,814
Equity
€76,730
2023 · €83,446-€6,716
Cash
€181,740
2023 · €143,171+€38,570
Balance sheet total
€293,130
2023 · €302,950-€9,820

Largest movements

2023 to 2024
Assets
  • Cash +€38,570

    up €38,570 (+26.9%), from €143,171 to €181,740

    mainly Receivables within one year (+€36,478) and Depreciation (+€23,140)

  • Receivables within one year -€36,478

    down €36,478 (-42.3%), from €86,193 to €49,715

    of which Trade receivables: -€28,789

  • Tangible fixed assets -€14,107

    down €14,107 (-23.0%), from €61,406 to €47,300

    of which Other tangible fixed assets: -€12,468

Equity and liabilities
  • Other debts +€17,121

    up €17,121 (+16.8%), from €101,969 to €119,089

  • Trade debts -€13,579

    down €13,579 (-13.5%), from €100,628 to €87,049

  • Profit (loss) carried forward -€6,716

    down €6,716 (-64.0%), from -€10,492 to -€17,208

  • Tax, wage and social debts -€3,645

    down €3,645 (-33.4%), from €10,908 to €7,262

    of which Taxes: -€3,693

Income statement
  • Staff costs -€41,541

    down €41,541 (-49.4%), from €84,055 to €42,514

  • Gross operating margin +€15,197

    up €15,197 (+28.8%), from €52,730 to €67,927

  • Other operating charges -€2,064

    down €2,064 (-29.1%), from €7,084 to €5,020

  • Financial charges -€703

    down €703 (-16.7%), from €4,214 to €3,511

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 -€65,531
Gross operating margin +€15,197
Staff costs +€41,541
Depreciation +€610
Other operating charges +€2,064
Other operating items -€1,939
Financial income +€603
Financial charges +€703
Taxes +€36
Result 2024 -€6,716

Cash bridge derived

cash 2023 to 2024

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.

From operations +€47,603
Investment -€9,033
Financing €0
Cash 2023 €143,171
Net result for the year -€6,716
Depreciation +€23,140
Stocks and contracts -€877
Receivables within one year +€36,478
Deferred charges and accrued income -€1,318
Trade debts -€13,579
Tax, wage and social debts -€3,645
Other debts +€17,121
Accrued charges and deferred income -€3,000
Investment in fixed assets (net) -€9,033
Cash 2024 €181,740
Every line side by side 47 lines
Line Code 2023 2024 Change %
Total assets 20/58 €302,950 €293,130 -€9,820 -3.2%
Fixed assets 21/28 €61,679 €47,572 -€14,107 -22.9%
Tangible fixed assets 22/27 €61,406 €47,300 -€14,107 -23.0%
Plant, machinery and equipment 23 €11,340 €5,692 -€5,648 -49.8%
Furniture and vehicles 24 €14,221 €18,231 +€4,010 +28.2%
Other tangible fixed assets 26 €35,844 €23,376 -€12,468 -34.8%
Financial fixed assets 28 €273 €273 = 0.0%
Current assets 29/58 €241,271 €245,558 +€4,287 +1.8%
Stocks and contracts in progress 3 €4,605 €5,482 +€877 +19.0%
Stocks 30/36 €4,605 €5,482 +€877 +19.0%
Amounts receivable within one year 40/41 €86,193 €49,715 -€36,478 -42.3%
Trade receivables 40 €73,335 €44,546 -€28,789 -39.3%
Other amounts receivable 41 €12,859 €5,169 -€7,689 -59.8%
Cash at bank and in hand 54/58 €143,171 €181,740 +€38,570 +26.9%
Deferred charges and accrued income 490/1 €7,302 €8,620 +€1,318 +18.1%
Total equity and liabilities 10/49 €302,950 €293,130 -€9,820 -3.2%
Equity 10/15 €83,446 €76,730 -€6,716 -8.0%
Reserves 13 €93,938 €93,938 = 0.0%
Non-distributable reserves 130/1 €20,838 €20,838 = 0.0%
Reserves not available under the articles 1311 €20,349 €20,349 = 0.0%
Own shares acquired 1312 €489 €489 = 0.0%
Distributable reserves 133 €73,100 €73,100 = 0.0%
Profit (loss) carried forward 14 -€10,492 -€17,208 -€6,716 -64.0%
Amounts payable 17/49 €219,504 €216,400 -€3,104 -1.4%
Amounts payable within one year 42/48 €213,504 €213,400 -€104 0.0%
Trade debts 44 €100,628 €87,049 -€13,579 -13.5%
Suppliers 440/4 €100,628 €87,049 -€13,579 -13.5%
Taxes, remuneration and social security 45 €10,908 €7,262 -€3,645 -33.4%
Taxes 450/3 €3,710 €18 -€3,693 -99.5%
Remuneration and social security 454/9 €7,197 €7,245 +€47 +0.7%
Other amounts payable 47/48 €101,969 €119,089 +€17,121 +16.8%
Accrued charges and deferred income 492/3 €6,000 €3,000 -€3,000 -50.0%
Non-recurring operating income 76A - €3,262 +€3,262
Remuneration, social security and pensions 62 €84,055 €42,514 -€41,541 -49.4%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €23,750 €23,140 -€610 -2.6%
Other operating charges 640/8 €7,084 €5,020 -€2,064 -29.1%
Non-recurring operating charges 66A - €1,939 +€1,939
Gross operating margin 9900 €52,730 €67,927 +€15,197 +28.8%
Operating profit (loss) 9901 -€62,159 -€4,687 +€57,472 +92.5%
Financial income 75/76B €1,048 €1,650 +€603 +57.5%
Recurring financial income 75 €1,048 €1,650 +€603 +57.5%
Financial charges 65/66B €4,214 €3,511 -€703 -16.7%
Recurring financial charges 65 €4,214 €3,511 -€703 -16.7%
Profit (loss) for the period before taxes 9903 -€65,326 -€6,547 +€58,778 +90.0%
Income taxes 67/77 €205 €169 -€36 -17.5%
Profit (loss) for the period 9904 -€65,531 -€6,716 +€58,814 +89.8%
Profit (loss) for the period to be appropriated 9905 -€65,531 -€6,716 +€58,814 +89.8%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.