STEPKEY: 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.
STEPKEY
Largest movements
- Cash -€1,877
down €1,877 (-32.4%), from €5,796 to €3,919
mainly Net result for the year (-€1,879)
- Profit (loss) carried forward -€1,879
down €1,879 (-1.3%), from -€148,765 to -€150,643
- Gross operating margin -€698
down €698 (-69.9%), from -€999 to -€1,697
- Financial charges -€68
down €68 (-43.9%), from €155 to €87
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 | €5,796 | €3,919 | -€1,877 | -32.4% |
| Current assets | 29/58 | €5,796 | €3,919 | -€1,877 | -32.4% |
| Cash at bank and in hand | 54/58 | €5,796 | €3,919 | -€1,877 | -32.4% |
| Total equity and liabilities | 10/49 | €5,796 | €3,919 | -€1,877 | -32.4% |
| Equity | 10/15 | -€86,657 | -€88,536 | -€1,879 | -2.2% |
| 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% |
| Reserves | 13 | €108 | €108 | = | 0.0% |
| Non-distributable reserves | 130/1 | €108 | €108 | = | 0.0% |
| Legal reserve | 130 | €108 | €108 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€148,765 | -€150,643 | -€1,879 | -1.3% |
| Amounts payable | 17/49 | €92,453 | €92,455 | +€2 | 0.0% |
| Amounts payable after more than one year | 17 | €60,000 | €60,000 | = | 0.0% |
| Financial debts | 170/4 | €60,000 | €60,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €32,453 | €32,455 | +€2 | 0.0% |
| Trade debts | 44 | €118 | €120 | +€2 | +1.7% |
| Suppliers | 440/4 | €118 | €120 | +€2 | +1.7% |
| Other amounts payable | 47/48 | €32,335 | €32,335 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€999 | -€1,697 | -€698 | -69.9% |
| Operating profit (loss) | 9901 | -€1,117 | -€1,817 | -€700 | -62.7% |
| Financial income | 75/76B | €15 | €25 | +€11 | +71.3% |
| Recurring financial income | 75 | €15 | €25 | +€11 | +71.3% |
| Financial charges | 65/66B | €155 | €87 | -€68 | -43.9% |
| Recurring financial charges | 65 | €155 | €87 | -€68 | -43.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,256 | -€1,879 | -€622 | -49.5% |
| Profit (loss) for the period | 9904 | -€1,256 | -€1,879 | -€622 | -49.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,256 | -€1,879 | -€622 | -49.5% |
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 2 October 2026 via checked.be.