Step2web: 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.
Step2web
Largest movements
- Tangible fixed assets -€9,258
down €9,258 (-45.5%), from €20,346 to €11,088
of which Furniture and vehicles: -€8,423
- Receivables within one year +€4,203
up €4,203 (+68.6%), from €6,126 to €10,329
of which Trade receivables: +€6,190
- Other debts -€18,982
down €18,982 (-47.5%), from €39,928 to €20,946
- Reserves +€9,850
up €9,850 (+193%), from €5,100 to €14,950
- Tax, wage and social debts +€4,731
up €4,731 (+1,213%), from €390 to €5,121
- Trade debts -€1,348
down €1,348 (-44.4%), from €3,038 to €1,690
- Gross operating margin +€15,528
up €15,528 (+107%), from €14,446 to €29,974
- Taxes +€5,561
up €5,561 (+276%), from €2,013 to €7,574
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 | €50,055 | €44,368 | -€5,687 | -11.4% |
| Fixed assets | 21/28 | €20,696 | €11,088 | -€9,608 | -46.4% |
| Tangible fixed assets | 22/27 | €20,346 | €11,088 | -€9,258 | -45.5% |
| Furniture and vehicles | 24 | €17,585 | €9,162 | -€8,423 | -47.9% |
| Other tangible fixed assets | 26 | €2,761 | €1,926 | -€835 | -30.2% |
| Financial fixed assets | 28 | €350 | - | -€350 | |
| Current assets | 29/58 | €29,359 | €33,280 | +€3,921 | +13.4% |
| Amounts receivable within one year | 40/41 | €6,126 | €10,329 | +€4,203 | +68.6% |
| Trade receivables | 40 | €4,139 | €10,329 | +€6,190 | +150% |
| Other amounts receivable | 41 | €1,987 | - | -€1,987 | |
| Cash at bank and in hand | 54/58 | €21,071 | €20,709 | -€362 | -1.7% |
| Deferred charges and accrued income | 490/1 | €2,162 | €2,242 | +€80 | +3.7% |
| Total equity and liabilities | 10/49 | €50,055 | €44,368 | -€5,687 | -11.4% |
| Equity | 10/15 | €6,699 | €16,611 | +€9,912 | +148% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €5,100 | €14,950 | +€9,850 | +193% |
| Distributable reserves | 133 | €5,100 | €14,950 | +€9,850 | +193% |
| Profit (loss) carried forward | 14 | €99 | €161 | +€62 | +62.6% |
| Amounts payable | 17/49 | €43,356 | €27,757 | -€15,599 | -36.0% |
| Amounts payable within one year | 42/48 | €43,356 | €27,757 | -€15,599 | -36.0% |
| Trade debts | 44 | €3,038 | €1,690 | -€1,348 | -44.4% |
| Suppliers | 440/4 | €3,038 | €1,690 | -€1,348 | -44.4% |
| Taxes, remuneration and social security | 45 | €390 | €5,121 | +€4,731 | +1,213% |
| Taxes | 450/3 | €390 | €5,121 | +€4,731 | +1,213% |
| Other amounts payable | 47/48 | €39,928 | €20,946 | -€18,982 | -47.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,016 | €12,181 | +€165 | +1.4% |
| Other operating charges | 640/8 | €67 | €109 | +€42 | +62.7% |
| Gross operating margin | 9900 | €14,446 | €29,974 | +€15,528 | +107% |
| Operating profit (loss) | 9901 | €2,363 | €17,684 | +€15,321 | +648% |
| Financial income | 75/76B | €82 | - | -€82 | |
| Recurring financial income | 75 | €82 | - | -€82 | |
| Financial charges | 65/66B | €121 | €198 | +€77 | +63.6% |
| Recurring financial charges | 65 | €121 | €198 | +€77 | +63.6% |
| Profit (loss) for the period before taxes | 9903 | €2,324 | €17,486 | +€15,162 | +652% |
| Income taxes | 67/77 | €2,013 | €7,574 | +€5,561 | +276% |
| Profit (loss) for the period | 9904 | €311 | €9,912 | +€9,601 | +3,087% |
| Profit (loss) for the period to be appropriated | 9905 | €311 | €9,912 | +€9,601 | +3,087% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.