STENIEMA: what changed
What changed
STENIEMA
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€154,762
2025 · €152,725+€2,038
Equity
€2.4m
2025 · €2.3m+€154,762
Cash
€156,508
2025 · €155,383+€1,124
Balance sheet total
€2.9m
2025 · €2.9m+€2,277
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Reserves +€154,860
up €154,860 (+8.8%), from €1.8m to €1.9m
of which Distributable reserves: +€154,860
- Debts after one year -€152,486
down €152,486 (-49.8%), from €306,239 to €153,753
Income statement
- Financial income +€1,816
up €1,816 (+1.1%), from €159,668 to €161,484
- Financial charges -€1,139
down €1,139 (-28.9%), from €3,940 to €2,801
- Other operating charges +€791
up €791 (+63.9%), from €1,239 to €2,030
- Gross operating margin -€126
down €126 (-7.1%), from -€1,765 to -€1,891
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€152,725
Gross operating margin
-€126
Other operating charges
-€791
Financial income
+€1,816
Financial charges
+€1,139
Result 2026
€154,762
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€152,352
Investment
€0
Financing
-€151,228
Cash 2025
€155,383
From operations (derived)
+€152,352
Net result for the year
+€154,762
Receivables within one year
-€1,152
Accrued charges and deferred income
-€1,257
Financing
-€151,228
Debts after one year
-€152,486
Current portion of long-term debt
+€1,257
Cash 2026
€156,508
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,877,812 | €2,880,088 | +€2,277 | +0.1% |
| Fixed assets | 21/28 | €2,562,428 | €2,562,428 | = | 0.0% |
| Financial fixed assets | 28 | €2,562,428 | €2,562,428 | = | 0.0% |
| Current assets | 29/58 | €315,384 | €317,660 | +€2,277 | +0.7% |
| Amounts receivable within one year | 40/41 | €160,000 | €161,153 | +€1,152 | +0.7% |
| Trade receivables | 40 | €159,668 | €159,668 | = | 0.0% |
| Other amounts receivable | 41 | €332 | €1,484 | +€1,152 | +347% |
| Cash at bank and in hand | 54/58 | €155,383 | €156,508 | +€1,124 | +0.7% |
| Total equity and liabilities | 10/49 | €2,877,812 | €2,880,088 | +€2,277 | +0.1% |
| Equity | 10/15 | €2,267,598 | €2,422,360 | +€154,762 | +6.8% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €1,767,500 | €1,922,360 | +€154,860 | +8.8% |
| Non-distributable reserves | 130/1 | €50,000 | €50,000 | = | 0.0% |
| Legal reserve | 130 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €1,717,500 | €1,872,360 | +€154,860 | +9.0% |
| Profit (loss) carried forward | 14 | €98 | - | -€98 | |
| Amounts payable | 17/49 | €610,214 | €457,728 | -€152,486 | -25.0% |
| Amounts payable after more than one year | 17 | €306,239 | €153,753 | -€152,486 | -49.8% |
| Financial debts | 170/4 | €306,239 | €153,753 | -€152,486 | -49.8% |
| Amounts payable within one year | 42/48 | €300,172 | €301,429 | +€1,257 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €151,228 | €152,486 | +€1,257 | +0.8% |
| Other amounts payable | 47/48 | €148,944 | €148,944 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,803 | €2,546 | -€1,257 | -33.1% |
| Other operating charges | 640/8 | €1,239 | €2,030 | +€791 | +63.9% |
| Gross operating margin | 9900 | -€1,765 | -€1,891 | -€126 | -7.1% |
| Operating profit (loss) | 9901 | -€3,004 | -€3,921 | -€917 | -30.5% |
| Financial income | 75/76B | €159,668 | €161,484 | +€1,816 | +1.1% |
| Recurring financial income | 75 | €159,668 | €161,484 | +€1,816 | +1.1% |
| Financial charges | 65/66B | €3,940 | €2,801 | -€1,139 | -28.9% |
| Recurring financial charges | 65 | €3,940 | €2,801 | -€1,139 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €152,725 | €154,762 | +€2,038 | +1.3% |
| Profit (loss) for the period | 9904 | €152,725 | €154,762 | +€2,038 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €152,725 | €154,762 | +€2,038 | +1.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.