STEPIT GROUP: 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.
STEPIT GROUP
Largest movements
- Receivables within one year -€2,981
down €2,981 (-11.9%), from €25,076 to €22,095
of which Trade receivables: -€3,333
- Cash -€1,645
down €1,645 (-62.7%), from €2,623 to €978
mainly Net result for the year (-€17,198) and Accrued charges and deferred income (-€2,005)
- Deferred charges and accrued income +€739
new in 2025: €739
- Profit (loss) carried forward -€17,198
new in 2025: -€17,198
- Other debts +€11,751
up €11,751 (+788%), from €1,492 to €13,243
- Accrued charges and deferred income -€2,005
no longer reported in 2025 (was €2,005)
- Trade debts +€1,958
up €1,958 (+61.5%), from €3,183 to €5,141
- Tax, wage and social debts +€1,608
up €1,608 (+13.1%), from €12,229 to €13,837
of which Remuneration and social security: +€4,491
- Gross operating margin -€27,481
down €27,481, from €11,229 to -€16,252
- Taxes -€3,039
no longer reported in 2025 (was €3,039)
- Other operating charges -€383
down €383 (-36.4%), from €1,050 to €667
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 | €27,698 | €23,812 | -€3,887 | -14.0% |
| Current assets | 29/58 | €27,698 | €23,812 | -€3,887 | -14.0% |
| Amounts receivable within one year | 40/41 | €25,076 | €22,095 | -€2,981 | -11.9% |
| Trade receivables | 40 | €25,076 | €21,742 | -€3,333 | -13.3% |
| Other amounts receivable | 41 | - | €352 | +€352 | |
| Cash at bank and in hand | 54/58 | €2,623 | €978 | -€1,645 | -62.7% |
| Deferred charges and accrued income | 490/1 | - | €739 | +€739 | |
| Total equity and liabilities | 10/49 | €27,698 | €23,812 | -€3,887 | -14.0% |
| Equity | 10/15 | €8,789 | -€8,409 | -€17,198 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €6,789 | €6,789 | = | 0.0% |
| Distributable reserves | 133 | €6,789 | €6,789 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€17,198 | -€17,198 | |
| Amounts payable | 17/49 | €18,909 | €32,221 | +€13,312 | +70.4% |
| Amounts payable within one year | 42/48 | €16,904 | €32,221 | +€15,317 | +90.6% |
| Trade debts | 44 | €3,183 | €5,141 | +€1,958 | +61.5% |
| Suppliers | 440/4 | €3,183 | €5,141 | +€1,958 | +61.5% |
| Taxes, remuneration and social security | 45 | €12,229 | €13,837 | +€1,608 | +13.1% |
| Taxes | 450/3 | €7,810 | €4,926 | -€2,884 | -36.9% |
| Remuneration and social security | 454/9 | €4,419 | €8,911 | +€4,491 | +102% |
| Other amounts payable | 47/48 | €1,492 | €13,243 | +€11,751 | +788% |
| Accrued charges and deferred income | 492/3 | €2,005 | - | -€2,005 | |
| Non-recurring operating income | 76A | €7,352 | - | -€7,352 | |
| Other operating charges | 640/8 | €1,050 | €667 | -€383 | -36.4% |
| Gross operating margin | 9900 | €11,229 | -€16,252 | -€27,481 | |
| Operating profit (loss) | 9901 | €10,179 | -€16,920 | -€27,099 | |
| Financial income | 75/76B | €15 | €8 | -€7 | -44.2% |
| Recurring financial income | 75 | €15 | €8 | -€7 | -44.2% |
| Financial charges | 65/66B | €366 | €287 | -€79 | -21.5% |
| Recurring financial charges | 65 | €366 | €287 | -€79 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €9,829 | -€17,198 | -€27,027 | |
| Income taxes | 67/77 | €3,039 | - | -€3,039 | |
| Profit (loss) for the period | 9904 | €6,789 | -€17,198 | -€23,988 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,789 | -€17,198 | -€23,988 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.