Steni Sport: 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.
Steni Sport
Largest movements
- Cash +€16,583
up €16,583 (+152%), from €10,909 to €27,492
mainly Other debts (+€14,567) and Depreciation (+€9,283)
- Tangible fixed assets +€10,817
up €10,817 (+28.9%), from €37,465 to €48,282
of which Plant, machinery and equipment: +€11,099
- Receivables within one year +€1,341
up €1,341 (+32.8%), from €4,086 to €5,427
of which Trade receivables: +€1,641
- Stocks and contracts -€862
down €862 (-28.6%), from €3,018 to €2,155
- Other debts +€14,567
up €14,567 (+215%), from €6,782 to €21,349
- Tax, wage and social debts +€6,341
up €6,341 (+341%), from €1,857 to €8,198
of which Remuneration and social security: +€5,730
- Reserves +€5,985
new in 2025: €5,985
- Trade debts +€982
up €982 (+43.4%), from €2,261 to €3,243
- Gross operating margin +€10,620
up €10,620 (+135%), from €7,889 to €18,509
- Depreciation +€3,036
up €3,036 (+48.6%), from €6,247 to €9,283
- Taxes +€2,305
up €2,305 (+1,732%), from €133 to €2,438
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.
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 | €55,985 | €83,882 | +€27,897 | +49.8% |
| Fixed assets | 21/28 | €37,465 | €48,282 | +€10,817 | +28.9% |
| Tangible fixed assets | 22/27 | €37,465 | €48,282 | +€10,817 | +28.9% |
| Plant, machinery and equipment | 23 | €37,183 | €48,282 | +€11,099 | +29.8% |
| Furniture and vehicles | 24 | €282 | - | -€282 | |
| Current assets | 29/58 | €18,521 | €35,600 | +€17,079 | +92.2% |
| Stocks and contracts in progress | 3 | €3,018 | €2,155 | -€862 | -28.6% |
| Stocks | 30/36 | €3,018 | €2,155 | -€862 | -28.6% |
| Amounts receivable within one year | 40/41 | €4,086 | €5,427 | +€1,341 | +32.8% |
| Trade receivables | 40 | €3,719 | €5,360 | +€1,641 | +44.1% |
| Other amounts receivable | 41 | €367 | €67 | -€300 | -81.8% |
| Cash at bank and in hand | 54/58 | €10,909 | €27,492 | +€16,583 | +152% |
| Deferred charges and accrued income | 490/1 | €508 | €525 | +€18 | +3.5% |
| Total equity and liabilities | 10/49 | €55,985 | €83,882 | +€27,897 | +49.8% |
| Equity | 10/15 | €45,085 | €51,070 | +€5,985 | +13.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | - | €5,985 | +€5,985 | |
| Distributable reserves | 133 | - | €5,985 | +€5,985 | |
| Profit (loss) carried forward | 14 | €30,085 | €30,085 | = | 0.0% |
| Amounts payable | 17/49 | €10,901 | €32,812 | +€21,911 | +201% |
| Amounts payable within one year | 42/48 | €10,901 | €32,791 | +€21,891 | +201% |
| Trade debts | 44 | €2,261 | €3,243 | +€982 | +43.4% |
| Suppliers | 440/4 | €2,261 | €3,243 | +€982 | +43.4% |
| Taxes, remuneration and social security | 45 | €1,857 | €8,198 | +€6,341 | +341% |
| Taxes | 450/3 | €1,857 | €2,468 | +€611 | +32.9% |
| Remuneration and social security | 454/9 | - | €5,730 | +€5,730 | |
| Other amounts payable | 47/48 | €6,782 | €21,349 | +€14,567 | +215% |
| Accrued charges and deferred income | 492/3 | - | €21 | +€21 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,247 | €9,283 | +€3,036 | +48.6% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €7,889 | €18,509 | +€10,620 | +135% |
| Operating profit (loss) | 9901 | €1,137 | €8,707 | +€7,570 | +666% |
| Financial charges | 65/66B | €349 | €284 | -€65 | -18.7% |
| Recurring financial charges | 65 | €349 | €284 | -€65 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €788 | €8,423 | +€7,635 | +969% |
| Income taxes | 67/77 | €133 | €2,438 | +€2,305 | +1,732% |
| Profit (loss) for the period | 9904 | €655 | €5,985 | +€5,330 | +813% |
| Profit (loss) for the period to be appropriated | 9905 | €655 | €5,985 | +€5,330 | +813% |
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 27 October 2026 via checked.be.