STENO CONSTRUCT: 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.
STENO CONSTRUCT
Largest movements
- Receivables within one year -€61,108
down €61,108 (-12.7%), from €481,207 to €420,099
of which Trade receivables: -€75,161
- Tangible fixed assets +€47,864
up €47,864 (+605%), from €7,913 to €55,777
of which Leasing and similar rights: +€33,786
- Cash +€12,228
up €12,228 (+4,463%), from €274 to €12,502
mainly Receivables within one year (+€61,108) and Net result for the year (+€32,903)
- Trade debts -€67,579
down €67,579 (-20.7%), from €326,755 to €259,176
- Debts after one year +€25,801
new in 2024: €25,801
- Other debts +€18,619
new in 2024: €18,619
- Profit (loss) carried forward +€16,902
up €16,902 (+13.5%), from €125,604 to €142,506
- Gross operating margin +€25,049
up €25,049 (+70.3%), from €35,640 to €60,689
- Depreciation +€12,274
up €12,274 (+547%), from €2,245 to €14,519
- Financial charges +€3,074
up €3,074 (+36.4%), from €8,452 to €11,526
- Other operating charges +€3,044
new in 2024: €3,044
- Financial income +€1,895
up €1,895 (+34.1%), from €5,560 to €7,455
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €501,463 | €500,517 | -€946 | -0.2% |
| Fixed assets | 21/28 | €19,982 | €67,847 | +€47,865 | +240% |
| Tangible fixed assets | 22/27 | €7,913 | €55,777 | +€47,864 | +605% |
| Plant, machinery and equipment | 23 | €5,911 | €4,478 | -€1,433 | -24.2% |
| Furniture and vehicles | 24 | €2,002 | €17,513 | +€15,511 | +775% |
| Leasing and similar rights | 25 | - | €33,786 | +€33,786 | |
| Financial fixed assets | 28 | €12,069 | €12,070 | +€1 | 0.0% |
| Current assets | 29/58 | €481,481 | €432,670 | -€48,811 | -10.1% |
| Amounts receivable within one year | 40/41 | €481,207 | €420,099 | -€61,108 | -12.7% |
| Trade receivables | 40 | €359,449 | €284,288 | -€75,161 | -20.9% |
| Other amounts receivable | 41 | €121,758 | €135,811 | +€14,053 | +11.5% |
| Cash at bank and in hand | 54/58 | €274 | €12,502 | +€12,228 | +4,463% |
| Deferred charges and accrued income | 490/1 | - | €69 | +€69 | |
| Total equity and liabilities | 10/49 | €501,463 | €500,517 | -€946 | -0.2% |
| Equity | 10/15 | €158,604 | €175,506 | +€16,902 | +10.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Capital | 10 | €30,000 | €30,000 | = | 0.0% |
| Issued capital | 100 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Legal reserve | 130 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €125,604 | €142,506 | +€16,902 | +13.5% |
| Amounts payable | 17/49 | €342,859 | €325,011 | -€17,848 | -5.2% |
| Amounts payable after more than one year | 17 | - | €25,801 | +€25,801 | |
| Financial debts | 170/4 | - | €25,801 | +€25,801 | |
| Amounts payable within one year | 42/48 | €342,859 | €299,210 | -€43,649 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | - | €2,759 | +€2,759 | |
| Trade debts | 44 | €326,755 | €259,176 | -€67,579 | -20.7% |
| Suppliers | 440/4 | €326,755 | €259,176 | -€67,579 | -20.7% |
| Taxes, remuneration and social security | 45 | €16,104 | €18,656 | +€2,552 | +15.8% |
| Taxes | 450/3 | €16,104 | €18,656 | +€2,552 | +15.8% |
| Other amounts payable | 47/48 | - | €18,619 | +€18,619 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,245 | €14,519 | +€12,274 | +547% |
| Other operating charges | 640/8 | - | €3,044 | +€3,044 | |
| Gross operating margin | 9900 | €35,640 | €60,689 | +€25,049 | +70.3% |
| Operating profit (loss) | 9901 | €33,395 | €43,126 | +€9,731 | +29.1% |
| Financial income | 75/76B | €5,560 | €7,455 | +€1,895 | +34.1% |
| Recurring financial income | 75 | €5,560 | €7,455 | +€1,895 | +34.1% |
| Financial charges | 65/66B | €8,452 | €11,526 | +€3,074 | +36.4% |
| Recurring financial charges | 65 | €8,452 | €11,526 | +€3,074 | +36.4% |
| Profit (loss) for the period before taxes | 9903 | €30,503 | €39,055 | +€8,552 | +28.0% |
| Income taxes | 67/77 | €7,440 | €6,152 | -€1,288 | -17.3% |
| Profit (loss) for the period | 9904 | €23,063 | €32,903 | +€9,840 | +42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,063 | €32,903 | +€9,840 | +42.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.