Stellar Compass Consulting: 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.
Stellar Compass Consulting
Largest movements
- Cash -€15,733
down €15,733 (-65.4%), from €24,057 to €8,324
mainly Receivables within one year (-€13,909) and Net result for the year (-€1,146)
- Receivables within one year +€13,909
up €13,909 (+1156.8%), from €1,202 to €15,111
- Reserves -€1,146
down €1,146 (-7.5%), from €15,355 to €14,209
- Accrued charges and deferred income -€400
no longer reported in 2025 (was €400)
- Trade debts -€279
down €279 (-55.8%), from €500 to €221
- Gross operating margin -€37,627
down €37,627, from €36,257 to -€1,371
- Other operating charges -€8,401
down €8,401 (-93.9%), from €8,945 to €544
- Taxes -€4,005
no longer reported in 2025 (was €4,005)
- Financial income +€897
up €897 (+31926.0%), from €3 to €900
- Financial charges -€719
down €719 (-84.6%), from €850 to €131
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 | €25,259 | €23,435 | -€1,825 | -7.2% |
| Current assets | 29/58 | €25,259 | €23,435 | -€1,825 | -7.2% |
| Amounts receivable within one year | 40/41 | €1,202 | €15,111 | +€13,909 | +1156.8% |
| Other amounts receivable | 41 | €1,202 | €15,111 | +€13,909 | +1156.8% |
| Cash at bank and in hand | 54/58 | €24,057 | €8,324 | -€15,733 | -65.4% |
| Total equity and liabilities | 10/49 | €25,259 | €23,435 | -€1,825 | -7.2% |
| Equity | 10/15 | €20,355 | €19,209 | -€1,146 | -5.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €15,355 | €14,209 | -€1,146 | -7.5% |
| Distributable reserves | 133 | €15,355 | €14,209 | -€1,146 | -7.5% |
| Amounts payable | 17/49 | €4,905 | €4,226 | -€679 | -13.8% |
| Amounts payable within one year | 42/48 | €4,505 | €4,226 | -€279 | -6.2% |
| Trade debts | 44 | €500 | €221 | -€279 | -55.8% |
| Suppliers | 440/4 | €500 | €221 | -€279 | -55.8% |
| Taxes, remuneration and social security | 45 | €4,005 | €4,005 | = | 0.0% |
| Taxes | 450/3 | €4,005 | €4,005 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €400 | - | -€400 | |
| Other operating charges | 640/8 | €8,945 | €544 | -€8,401 | -93.9% |
| Gross operating margin | 9900 | €36,257 | -€1,371 | -€37,627 | |
| Operating profit (loss) | 9901 | €27,311 | -€1,915 | -€29,226 | |
| Financial income | 75/76B | €3 | €900 | +€897 | +31926.0% |
| Recurring financial income | 75 | €3 | €900 | +€897 | +31926.0% |
| Financial charges | 65/66B | €850 | €131 | -€719 | -84.6% |
| Recurring financial charges | 65 | €850 | €131 | -€719 | -84.6% |
| Profit (loss) for the period before taxes | 9903 | €26,465 | -€1,146 | -€27,610 | |
| Income taxes | 67/77 | €4,005 | - | -€4,005 | |
| Profit (loss) for the period | 9904 | €22,460 | -€1,146 | -€23,605 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,460 | -€1,146 | -€23,605 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.