Stepinsight BE: 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.
Stepinsight BE
Largest movements
- Deferred charges and accrued income +€11,034
new in 2025: €11,034
- Receivables within one year +€2,829
up €2,829 (+5.7%), from €49,800 to €52,629
of which Other amounts receivable: +€1,645
- Tax, wage and social debts +€6,525
up €6,525 (+56.5%), from €11,540 to €18,065
of which Remuneration and social security: +€7,576
- Trade debts +€5,721
up €5,721 (+244.3%), from €2,342 to €8,063
- Profit (loss) carried forward +€2,655
up €2,655 (+50.4%), from -€5,265 to -€2,610
- Other debts -€1,074
down €1,074 (-2.2%), from €48,530 to €47,456
- Write-downs +€28,800
new in 2025: €28,800
- Staff costs -€23,750
down €23,750 (-19.0%), from €125,325 to €101,576
- Other operating charges -€5,219
down €5,219 (-67.6%), from €7,717 to €2,498
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 | €60,399 | €73,975 | +€13,575 | +22.5% |
| Fixed assets | 21/28 | €8,934 | €8,487 | -€447 | -5.0% |
| Tangible fixed assets | 22/27 | €3,494 | €3,047 | -€447 | -12.8% |
| Furniture and vehicles | 24 | €3,494 | €3,047 | -€447 | -12.8% |
| Financial fixed assets | 28 | €5,439 | €5,439 | = | 0.0% |
| Current assets | 29/58 | €51,466 | €65,488 | +€14,023 | +27.2% |
| Amounts receivable within one year | 40/41 | €49,800 | €52,629 | +€2,829 | +5.7% |
| Trade receivables | 40 | €49,800 | €50,985 | +€1,185 | +2.4% |
| Other amounts receivable | 41 | - | €1,645 | +€1,645 | |
| Cash at bank and in hand | 54/58 | €1,666 | €1,825 | +€159 | +9.6% |
| Deferred charges and accrued income | 490/1 | - | €11,034 | +€11,034 | |
| Total equity and liabilities | 10/49 | €60,399 | €73,975 | +€13,575 | +22.5% |
| Equity | 10/15 | -€2,265 | €390 | +€2,655 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,265 | -€2,610 | +€2,655 | +50.4% |
| Amounts payable | 17/49 | €62,664 | €73,584 | +€10,920 | +17.4% |
| Amounts payable within one year | 42/48 | €62,413 | €73,584 | +€11,172 | +17.9% |
| Trade debts | 44 | €2,342 | €8,063 | +€5,721 | +244.3% |
| Suppliers | 440/4 | €2,342 | €8,063 | +€5,721 | +244.3% |
| Taxes, remuneration and social security | 45 | €11,540 | €18,065 | +€6,525 | +56.5% |
| Taxes | 450/3 | €1,111 | €60 | -€1,051 | -94.6% |
| Remuneration and social security | 454/9 | €10,429 | €18,005 | +€7,576 | +72.6% |
| Other amounts payable | 47/48 | €48,530 | €47,456 | -€1,074 | -2.2% |
| Accrued charges and deferred income | 492/3 | €252 | - | -€252 | |
| Remuneration, social security and pensions | 62 | €125,325 | €101,576 | -€23,750 | -19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,985 | €2,188 | -€797 | -26.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €28,800 | +€28,800 | |
| Other operating charges | 640/8 | €7,717 | €2,498 | -€5,219 | -67.6% |
| Gross operating margin | 9900 | €137,712 | €137,933 | +€221 | +0.2% |
| Operating profit (loss) | 9901 | €1,685 | €2,871 | +€1,186 | +70.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €239 | €156 | -€83 | -34.6% |
| Recurring financial charges | 65 | €239 | €156 | -€83 | -34.6% |
| Profit (loss) for the period before taxes | 9903 | €1,447 | €2,715 | +€1,268 | +87.7% |
| Income taxes | 67/77 | - | €60 | +€60 | |
| Profit (loss) for the period | 9904 | €1,447 | €2,655 | +€1,208 | +83.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,447 | €2,655 | +€1,208 | +83.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.