STEPS CONSULTING: 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.
STEPS CONSULTING
Largest movements
- Cash -€833
down €833 (-40.7%), from €2,045 to €1,211
mainly Net result for the year (-€1,514) and Receivables within one year (-€192)
- Receivables within one year +€192
up €192 (+2.3%), from €8,438 to €8,629
- Profit (loss) carried forward -€1,514
down €1,514, from €1,179 to -€335
- Trade debts +€807
up €807 (+68.5%), from €1,178 to €1,985
- Purchases and services -€2,234
no longer reported in 2025 (was €2,234)
- Gross operating margin +€989
up €989 (+44.2%), from -€2,234 to -€1,246
- Financial income +€196
up €196 (+84.9%), from €231 to €426
- Financial charges -€150
down €150 (-61.3%), from €245 to €95
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 | €10,482 | €9,841 | -€641 | -6.1% |
| Current assets | 29/58 | €10,482 | €9,841 | -€641 | -6.1% |
| Amounts receivable within one year | 40/41 | €8,438 | €8,629 | +€192 | +2.3% |
| Other amounts receivable | 41 | €8,438 | €8,629 | +€192 | +2.3% |
| Cash at bank and in hand | 54/58 | €2,045 | €1,211 | -€833 | -40.7% |
| Total equity and liabilities | 10/49 | €10,482 | €9,841 | -€641 | -6.1% |
| Equity | 10/15 | €9,240 | €7,726 | -€1,514 | -16.4% |
| Contributions | 10/11 | €6,201 | €6,201 | = | 0.0% |
| Capital | 10 | €6,201 | - | -€6,201 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,399 | - | -€12,399 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €1,179 | -€335 | -€1,514 | |
| Amounts payable | 17/49 | €1,242 | €2,114 | +€873 | +70.3% |
| Amounts payable within one year | 42/48 | €1,242 | €2,114 | +€873 | +70.3% |
| Trade debts | 44 | €1,178 | €1,985 | +€807 | +68.5% |
| Suppliers | 440/4 | €1,178 | €1,985 | +€807 | +68.5% |
| Other amounts payable | 47/48 | €64 | €130 | +€66 | +103% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,234 | - | -€2,234 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | - | €200 | +€200 | |
| Gross operating margin | 9900 | -€2,234 | -€1,246 | +€989 | +44.2% |
| Operating profit (loss) | 9901 | -€2,622 | -€1,845 | +€776 | +29.6% |
| Financial income | 75/76B | €231 | €426 | +€196 | +84.9% |
| Recurring financial income | 75 | €231 | €426 | +€196 | +84.9% |
| Financial charges | 65/66B | €245 | €95 | -€150 | -61.3% |
| Recurring financial charges | 65 | €245 | €95 | -€150 | -61.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,636 | -€1,514 | +€1,122 | +42.6% |
| Profit (loss) for the period | 9904 | -€2,636 | -€1,514 | +€1,122 | +42.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,636 | -€1,514 | +€1,122 | +42.6% |
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 24 October 2026 via checked.be.