STEPAUR: 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.
STEPAUR
Largest movements
- Tangible fixed assets -€1,339
down €1,339 (-13.4%), from €10,015 to €8,676
- Cash +€160
up €160 (+46.6%), from €343 to €503
mainly Depreciation (+€1,339)
- Profit (loss) carried forward -€1,179
down €1,179 (-1.6%), from -€75,209 to -€76,387
- Gross operating margin +€958
up €958 (+2561.3%), from €37 to €996
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 | €10,358 | €9,180 | -€1,179 | -11.4% |
| Fixed assets | 21/28 | €10,015 | €8,676 | -€1,339 | -13.4% |
| Tangible fixed assets | 22/27 | €10,015 | €8,676 | -€1,339 | -13.4% |
| Land and buildings | 22 | €10,015 | €8,676 | -€1,339 | -13.4% |
| Current assets | 29/58 | €343 | €503 | +€160 | +46.6% |
| Cash at bank and in hand | 54/58 | €343 | €503 | +€160 | +46.6% |
| Total equity and liabilities | 10/49 | €10,358 | €9,180 | -€1,179 | -11.4% |
| Equity | 10/15 | -€10,756 | -€11,935 | -€1,179 | -11.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €2,452 | €2,452 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,209 | -€76,387 | -€1,179 | -1.6% |
| Amounts payable | 17/49 | €21,114 | €21,114 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,114 | €21,114 | = | 0.0% |
| Other amounts payable | 47/48 | €21,114 | €21,114 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,339 | €1,339 | -€0 | 0.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €37 | €996 | +€958 | +2561.3% |
| Operating profit (loss) | 9901 | -€1,686 | -€730 | +€955 | +56.7% |
| Financial charges | 65/66B | €455 | €448 | -€7 | -1.5% |
| Recurring financial charges | 65 | €455 | €448 | -€7 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,141 | -€1,179 | +€962 | +44.9% |
| Profit (loss) for the period | 9904 | -€2,141 | -€1,179 | +€962 | +44.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,141 | -€1,179 | +€962 | +44.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.