STEP CONSULTING: 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 CONSULTING
Largest movements
- Cash -€33,032
down €33,032 (-41.1%), from €80,313 to €47,281
mainly Net result for the year (-€48,261) and Current portion of long-term debt (-€10,140)
- Tangible fixed assets -€17,303
down €17,303 (-62.6%), from €27,662 to €10,359
of which Furniture and vehicles: -€16,382
- Receivables within one year -€5,890
down €5,890 (-5.1%), from €115,410 to €109,520
of which Other amounts receivable: -€4,548
- Profit (loss) carried forward -€48,261
down €48,261 (-85.3%), from -€56,611 to -€104,872
- Current portion of long-term debt -€10,140
no longer reported in 2025 (was €10,140)
- Gross operating margin +€18,626
up €18,626 (+32.6%), from -€57,151 to -€38,525
- Financial income -€9,172
down €9,172 (-48.3%), from €18,979 to €9,807
- Depreciation -€8,910
down €8,910 (-34.0%), from €26,213 to €17,303
- Financial charges -€653
down €653 (-85.0%), from €768 to €115
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 | €517,853 | €461,872 | -€55,981 | -10.8% |
| Fixed assets | 21/28 | €154,809 | €137,506 | -€17,303 | -11.2% |
| Tangible fixed assets | 22/27 | €27,662 | €10,359 | -€17,303 | -62.6% |
| Furniture and vehicles | 24 | €24,424 | €8,042 | -€16,382 | -67.1% |
| Other tangible fixed assets | 26 | €3,238 | €2,317 | -€921 | -28.4% |
| Financial fixed assets | 28 | €127,148 | €127,148 | = | 0.0% |
| Current assets | 29/58 | €363,044 | €324,366 | -€38,678 | -10.7% |
| Amounts receivable after more than one year | 29 | €166,000 | €166,000 | = | 0.0% |
| Other amounts receivable | 291 | €166,000 | €166,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €115,410 | €109,520 | -€5,890 | -5.1% |
| Trade receivables | 40 | €24,432 | €23,090 | -€1,342 | -5.5% |
| Other amounts receivable | 41 | €90,978 | €86,429 | -€4,548 | -5.0% |
| Cash at bank and in hand | 54/58 | €80,313 | €47,281 | -€33,032 | -41.1% |
| Deferred charges and accrued income | 490/1 | €1,321 | €1,566 | +€245 | +18.5% |
| Total equity and liabilities | 10/49 | €517,853 | €461,872 | -€55,981 | -10.8% |
| Equity | 10/15 | €502,899 | €454,638 | -€48,261 | -9.6% |
| Contributions | 10/11 | €198,641 | €198,641 | = | 0.0% |
| Reserves | 13 | €360,869 | €360,869 | = | 0.0% |
| Distributable reserves | 133 | €360,869 | €360,869 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,611 | -€104,872 | -€48,261 | -85.3% |
| Amounts payable | 17/49 | €14,954 | €7,234 | -€7,720 | -51.6% |
| Amounts payable within one year | 42/48 | €14,922 | €7,190 | -€7,732 | -51.8% |
| Current portion of amounts payable after more than one year | 42 | €10,140 | - | -€10,140 | |
| Trade debts | 44 | €2,680 | €5,067 | +€2,386 | +89.0% |
| Suppliers | 440/4 | €2,680 | €5,067 | +€2,386 | +89.0% |
| Taxes, remuneration and social security | 45 | €784 | €1,133 | +€349 | +44.5% |
| Taxes | 450/3 | €784 | €1,133 | +€349 | +44.5% |
| Other amounts payable | 47/48 | €1,317 | €990 | -€328 | -24.9% |
| Accrued charges and deferred income | 492/3 | €32 | €44 | +€12 | +38.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,213 | €17,303 | -€8,910 | -34.0% |
| Other operating charges | 640/8 | €1,877 | €1,697 | -€180 | -9.6% |
| Non-recurring operating charges | 66A | €316 | €0 | -€315 | -99.9% |
| Gross operating margin | 9900 | -€57,151 | -€38,525 | +€18,626 | +32.6% |
| Operating profit (loss) | 9901 | -€85,556 | -€57,525 | +€28,031 | +32.8% |
| Financial income | 75/76B | €18,979 | €9,807 | -€9,172 | -48.3% |
| Recurring financial income | 75 | €18,979 | €9,807 | -€9,172 | -48.3% |
| Financial charges | 65/66B | €768 | €115 | -€653 | -85.0% |
| Recurring financial charges | 65 | €768 | €115 | -€653 | -85.0% |
| Profit (loss) for the period before taxes | 9903 | -€67,345 | -€47,833 | +€19,512 | +29.0% |
| Income taxes | 67/77 | €656 | €427 | -€228 | -34.8% |
| Profit (loss) for the period | 9904 | -€68,001 | -€48,261 | +€19,740 | +29.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€68,001 | -€48,261 | +€19,740 | +29.0% |
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 12 October 2026 via checked.be.