STEP AUTONOMIES: 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.
STEP AUTONOMIES
Largest movements
- Cash +€40,960
up €40,960 (+51.5%), from €79,578 to €120,538
mainly Provisions (+€35,000) and Tax, wage and social debts (+€11,012)
- Receivables within one year +€13,647
up €13,647 (+101%), from €13,518 to €27,165
of which Trade receivables: +€13,609
- Provisions +€35,000
new in 2025: €35,000
- Tax, wage and social debts +€11,012
up €11,012 (+41.1%), from €26,814 to €37,826
of which Remuneration and social security: +€10,370
- Profit (loss) carried forward +€5,643
up €5,643 (+9.2%), from €61,219 to €66,861
- Trade debts +€3,655
up €3,655 (+57.5%), from €6,352 to €10,006
- Reserves -€2,296
down €2,296 (-38.9%), from €5,899 to €3,603
- Gross operating margin +€6,496
up €6,496 (+2.7%), from €239,894 to €246,390
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 | €100,284 | €153,297 | +€53,014 | +52.9% |
| Fixed assets | 21/28 | €5,527 | €5,433 | -€94 | -1.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €347 | €253 | -€94 | -27.2% |
| Plant, machinery and equipment | 23 | €347 | €253 | -€94 | -27.2% |
| Financial fixed assets | 28 | €5,180 | €5,180 | = | 0.0% |
| Current assets | 29/58 | €94,756 | €147,864 | +€53,108 | +56.0% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €13,518 | €27,165 | +€13,647 | +101% |
| Trade receivables | 40 | €12,318 | €25,927 | +€13,609 | +110% |
| Other amounts receivable | 41 | €1,200 | €1,238 | +€38 | +3.2% |
| Cash at bank and in hand | 54/58 | €79,578 | €120,538 | +€40,960 | +51.5% |
| Deferred charges and accrued income | 490/1 | €1,660 | €161 | -€1,499 | -90.3% |
| Total equity and liabilities | 10/49 | €100,284 | €153,297 | +€53,014 | +52.9% |
| Equity | 10/15 | €67,118 | €70,465 | +€3,347 | +5.0% |
| Reserves | 13 | €5,899 | €3,603 | -€2,296 | -38.9% |
| Profit (loss) carried forward | 14 | €61,219 | €66,861 | +€5,643 | +9.2% |
| Provisions and deferred taxes | 16 | - | €35,000 | +€35,000 | |
| Provisions for liabilities and charges | 160/5 | - | €35,000 | +€35,000 | |
| Other liabilities and charges | 164/5 | - | €35,000 | +€35,000 | |
| Amounts payable | 17/49 | €33,166 | €47,833 | +€14,667 | +44.2% |
| Amounts payable within one year | 42/48 | €33,166 | €47,833 | +€14,667 | +44.2% |
| Trade debts | 44 | €6,352 | €10,006 | +€3,655 | +57.5% |
| Suppliers | 440/4 | €6,352 | €10,006 | +€3,655 | +57.5% |
| Taxes, remuneration and social security | 45 | €26,814 | €37,826 | +€11,012 | +41.1% |
| Taxes | 450/3 | €2,112 | €2,755 | +€643 | +30.4% |
| Remuneration and social security | 454/9 | €24,702 | €35,072 | +€10,370 | +42.0% |
| Remuneration, social security and pensions | 62 | €204,965 | €207,139 | +€2,174 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94 | €94 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €266 | €340 | +€73 | +27.6% |
| Other operating charges | 640/8 | €1,104 | €50 | -€1,054 | -95.5% |
| Non-recurring operating charges | 66A | €21,000 | - | -€21,000 | |
| Gross operating margin | 9900 | €239,894 | €246,390 | +€6,496 | +2.7% |
| Operating profit (loss) | 9901 | €12,465 | €3,767 | -€8,697 | -69.8% |
| Financial income | 75/76B | €15 | €73 | +€59 | +396% |
| Recurring financial income | 75 | €15 | €73 | +€59 | +396% |
| Financial charges | 65/66B | €585 | €494 | -€91 | -15.6% |
| Recurring financial charges | 65 | €585 | €494 | -€91 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €11,894 | €3,347 | -€8,548 | -71.9% |
| Profit (loss) for the period | 9904 | €11,894 | €3,347 | -€8,548 | -71.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,894 | €3,347 | -€8,548 | -71.9% |
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 20 October 2026 via checked.be.