STEPA: 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.
STEPA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€551
up €551 (+12.4%), from €4,439 to €4,990
- Trade debts -€550
no longer reported in 2024 (was €550)
No income-statement line moved by more than 1% of the activity.
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,110 | €9,110 | = | 0.0% |
| Current assets | 29/58 | €9,110 | €9,110 | = | 0.0% |
| Stocks and contracts in progress | 3 | €3,851 | €3,851 | = | 0.0% |
| Stocks | 30/36 | €3,851 | €3,851 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,259 | €5,259 | = | 0.0% |
| Total equity and liabilities | 10/49 | €9,110 | €9,110 | = | 0.0% |
| Equity | 10/15 | €4,120 | €4,120 | = | 0.0% |
| Contributions | 10/11 | €8,065 | €8,065 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,945 | -€3,945 | = | 0.0% |
| Amounts payable | 17/49 | €4,990 | €4,990 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,989 | €4,990 | +€1 | 0.0% |
| Trade debts | 44 | €550 | - | -€550 | |
| Suppliers | 440/4 | €550 | - | -€550 | |
| Other amounts payable | 47/48 | €4,439 | €4,990 | +€551 | +12.4% |
| Accrued charges and deferred income | 492/3 | €1 | - | -€1 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.