STEP'IN: what changed
Two fiscal 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'IN
Largest movements
- Receivables within one year -€52,878
down €52,878 (-91.4%), from €57,837 to €4,959
of which Trade receivables: -€37,571
- Tangible fixed assets -€4,910
no longer reported in 2025 (was €4,910)
- Deferred charges and accrued income -€1,993
no longer reported in 2025 (was €1,993)
- Trade debts -€34,175
down €34,175 (-96.4%), from €35,465 to €1,290
- Other debts -€17,543
down €17,543 (-34.8%), from €50,459 to €32,916
- Profit (loss) carried forward -€9,015
down €9,015 (-19.1%), from -€47,315 to -€56,330
- Other operating charges +€3,308
up €3,308 (+1848.0%), from €179 to €3,487
- Depreciation -€3,124
no longer reported in 2025 (was €3,124)
- Financial charges -€1,039
no longer reported in 2025 (was €1,039)
- Gross operating margin -€554
down €554, from €151 to -€403
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 | €65,304 | €4,959 | -€60,345 | -92.4% |
| Fixed assets | 21/28 | €4,910 | - | -€4,910 | |
| Tangible fixed assets | 22/27 | €4,910 | - | -€4,910 | |
| Furniture and vehicles | 24 | €4,910 | - | -€4,910 | |
| Current assets | 29/58 | €60,394 | €4,959 | -€55,435 | -91.8% |
| Amounts receivable within one year | 40/41 | €57,837 | €4,959 | -€52,878 | -91.4% |
| Trade receivables | 40 | €42,530 | €4,959 | -€37,571 | -88.3% |
| Other amounts receivable | 41 | €15,307 | - | -€15,307 | |
| Cash at bank and in hand | 54/58 | €564 | - | -€564 | |
| Deferred charges and accrued income | 490/1 | €1,993 | - | -€1,993 | |
| Total equity and liabilities | 10/49 | €65,304 | €4,959 | -€60,345 | -92.4% |
| Equity | 10/15 | -€20,674 | -€29,689 | -€9,015 | -43.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,041 | €8,041 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,181 | €6,181 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,315 | -€56,330 | -€9,015 | -19.1% |
| Amounts payable | 17/49 | €85,978 | €34,648 | -€51,330 | -59.7% |
| Amounts payable within one year | 42/48 | €85,978 | €34,260 | -€51,718 | -60.2% |
| Trade debts | 44 | €35,465 | €1,290 | -€34,175 | -96.4% |
| Suppliers | 440/4 | €35,465 | €1,290 | -€34,175 | -96.4% |
| Taxes, remuneration and social security | 45 | €54 | €54 | = | 0.0% |
| Taxes | 450/3 | €54 | €54 | = | 0.0% |
| Other amounts payable | 47/48 | €50,459 | €32,916 | -€17,543 | -34.8% |
| Accrued charges and deferred income | 492/3 | - | €388 | +€388 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,124 | - | -€3,124 | |
| Other operating charges | 640/8 | €179 | €3,487 | +€3,308 | +1848.0% |
| Non-recurring operating charges | 66A | - | €5,125 | +€5,125 | |
| Gross operating margin | 9900 | €151 | -€403 | -€554 | |
| Operating profit (loss) | 9901 | -€3,152 | -€9,015 | -€5,863 | -186.0% |
| Financial charges | 65/66B | €1,039 | - | -€1,039 | |
| Recurring financial charges | 65 | €1,039 | - | -€1,039 | |
| Profit (loss) for the period before taxes | 9903 | -€4,191 | -€9,015 | -€4,824 | -115.1% |
| Profit (loss) for the period | 9904 | -€4,191 | -€9,015 | -€4,824 | -115.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,191 | -€9,015 | -€4,824 | -115.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.