STEN 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.
STEN Consulting
Largest movements
- Cash +€20,795
up €20,795 (+50.3%), from €41,353 to €62,149
mainly Net result for the year (+€51,655) and Depreciation (+€12,837)
- Current investments +€10,000
up €10,000 (+100.0%), from €10,000 to €20,000
- Tangible fixed assets -€7,318
down €7,318 (-21.8%), from €33,626 to €26,307
- Receivables within one year +€1,474
up €1,474 (+8.9%), from €16,585 to €18,059
of which Trade receivables: +€1,464
- Reserves +€51,655
up €51,655 (+103.7%), from €49,814 to €101,469
- Debts after one year -€19,115
down €19,115 (-100.0%), from €19,115 to €0
- Current portion of long-term debt -€9,291
down €9,291 (-100.0%), from €9,291 to €0
- Gross operating margin -€1,078
down €1,078 (-1.3%), from €83,516 to €82,438
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 | €104,514 | €129,517 | +€25,004 | +23.9% |
| Formation expenses | 20 | €1,061 | €787 | -€274 | -25.9% |
| Fixed assets | 21/28 | €33,626 | €26,307 | -€7,318 | -21.8% |
| Tangible fixed assets | 22/27 | €33,626 | €26,307 | -€7,318 | -21.8% |
| Furniture and vehicles | 24 | €33,626 | €26,307 | -€7,318 | -21.8% |
| Current assets | 29/58 | €69,827 | €102,424 | +€32,597 | +46.7% |
| Amounts receivable within one year | 40/41 | €16,585 | €18,059 | +€1,474 | +8.9% |
| Trade receivables | 40 | €16,585 | €18,048 | +€1,464 | +8.8% |
| Other amounts receivable | 41 | €0 | €11 | +€11 | |
| Current investments | 50/53 | €10,000 | €20,000 | +€10,000 | +100.0% |
| Cash at bank and in hand | 54/58 | €41,353 | €62,149 | +€20,795 | +50.3% |
| Deferred charges and accrued income | 490/1 | €1,889 | €2,216 | +€327 | +17.3% |
| Total equity and liabilities | 10/49 | €104,514 | €129,517 | +€25,004 | +23.9% |
| Equity | 10/15 | €54,814 | €106,469 | +€51,655 | +94.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €49,814 | €101,469 | +€51,655 | +103.7% |
| Distributable reserves | 133 | €49,814 | €101,469 | +€51,655 | +103.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €49,700 | €23,048 | -€26,652 | -53.6% |
| Amounts payable after more than one year | 17 | €19,115 | €0 | -€19,115 | -100.0% |
| Financial debts | 170/4 | €19,115 | €0 | -€19,115 | -100.0% |
| Amounts payable within one year | 42/48 | €30,435 | €23,048 | -€7,387 | -24.3% |
| Current portion of amounts payable after more than one year | 42 | €9,291 | €0 | -€9,291 | -100.0% |
| Trade debts | 44 | €0 | €330 | +€330 | |
| Suppliers | 440/4 | €0 | €330 | +€330 | |
| Taxes, remuneration and social security | 45 | €20,208 | €20,934 | +€726 | +3.6% |
| Taxes | 450/3 | €20,208 | €20,934 | +€726 | +3.6% |
| Other amounts payable | 47/48 | €936 | €1,784 | +€848 | +90.6% |
| Accrued charges and deferred income | 492/3 | €150 | €0 | -€150 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,110 | €12,837 | +€727 | +6.0% |
| Other operating charges | 640/8 | €807 | €778 | -€29 | -3.6% |
| Gross operating margin | 9900 | €83,516 | €82,438 | -€1,078 | -1.3% |
| Operating profit (loss) | 9901 | €70,599 | €68,823 | -€1,776 | -2.5% |
| Financial income | 75/76B | €148 | €381 | +€233 | +156.9% |
| Recurring financial income | 75 | €148 | €381 | +€233 | +156.9% |
| Financial charges | 65/66B | €1,654 | €1,493 | -€162 | -9.8% |
| Recurring financial charges | 65 | €1,654 | €1,493 | -€162 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €69,093 | €67,712 | -€1,381 | -2.0% |
| Income taxes | 67/77 | €15,623 | €16,056 | +€433 | +2.8% |
| Profit (loss) for the period | 9904 | €53,470 | €51,655 | -€1,814 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €53,470 | €51,655 | -€1,814 | -3.4% |
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 8 October 2026 via checked.be.