STELLA BAR: 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.
STELLA BAR
Largest movements
- Cash +€1,827
up €1,827 (+533.9%), from €342 to €2,169
mainly Net result for the year (+€1,197) and Tax, wage and social debts (+€614)
- Stocks and contracts -€40
down €40 (-7.1%), from €565 to €525
- Profit (loss) carried forward +€1,197
up €1,197 (+13.7%), from -€8,742 to -€7,545
- Tax, wage and social debts +€614
up €614 (+33.6%), from €1,831 to €2,445
- Purchases and services -€15,525
down €15,525 (-87.3%), from €17,783 to €2,258
- Turnover -€11,001
down €11,001 (-76.1%), from €14,456 to €3,455
- Gross operating margin +€4,525
up €4,525, from -€3,327 to €1,197
- Other operating charges -€398
no longer reported in 2025 (was €398)
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 | €1,649 | €3,460 | +€1,812 | +109.9% |
| Current assets | 29/58 | €1,649 | €3,460 | +€1,812 | +109.9% |
| Stocks and contracts in progress | 3 | €565 | €525 | -€40 | -7.1% |
| Stocks | 30/36 | €565 | €525 | -€40 | -7.1% |
| Amounts receivable within one year | 40/41 | €742 | €767 | +€25 | +3.4% |
| Other amounts receivable | 41 | €742 | €767 | +€25 | +3.4% |
| Cash at bank and in hand | 54/58 | €342 | €2,169 | +€1,827 | +533.9% |
| Total equity and liabilities | 10/49 | €1,649 | €3,460 | +€1,812 | +109.9% |
| Equity | 10/15 | -€8,742 | -€7,545 | +€1,197 | +13.7% |
| Profit (loss) carried forward | 14 | -€8,742 | -€7,545 | +€1,197 | +13.7% |
| Amounts payable | 17/49 | €10,391 | €11,005 | +€614 | +5.9% |
| Amounts payable within one year | 42/48 | €10,391 | €11,005 | +€614 | +5.9% |
| Trade debts | 44 | €287 | €287 | = | 0.0% |
| Suppliers | 440/4 | €287 | €287 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,831 | €2,445 | +€614 | +33.6% |
| Taxes | 450/3 | €1,831 | €2,445 | +€614 | +33.6% |
| Other amounts payable | 47/48 | €8,273 | €8,273 | = | 0.0% |
| Turnover | 70 | €14,456 | €3,455 | -€11,001 | -76.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €17,783 | €2,258 | -€15,525 | -87.3% |
| Other operating charges | 640/8 | €398 | - | -€398 | |
| Gross operating margin | 9900 | -€3,327 | €1,197 | +€4,525 | |
| Operating profit (loss) | 9901 | -€3,726 | €1,197 | +€4,923 | |
| Financial charges | 65/66B | €56 | - | -€56 | |
| Recurring financial charges | 65 | €16 | - | -€16 | |
| Non-recurring financial charges | 66B | €40 | - | -€40 | |
| Profit (loss) for the period before taxes | 9903 | -€3,782 | €1,197 | +€4,979 | |
| Profit (loss) for the period | 9904 | -€3,782 | €1,197 | +€4,979 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,782 | €1,197 | +€4,979 |
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 9 October 2026 via checked.be.