STERCOMPOST: 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.
STERCOMPOST
Largest movements
- Receivables within one year +€161,989
up €161,989 (+39.6%), from €408,699 to €570,688
of which Other amounts receivable: +€165,791
- Financial fixed assets +€125,875
new in 2025: €125,875
- Tangible fixed assets +€53,933
up €53,933 (+22.8%), from €236,938 to €290,871
of which Land and buildings: +€42,639
- Contributions +€1.7m
up €1.7m (+789.5%), from €215,074 to €1.9m
of which Capital: +€1.7m
- Other debts -€1.1m
down €1.1m (-96.9%), from €1.2m to €36,270
- Profit (loss) carried forward -€279,740
down €279,740 (-32.3%), from -€865,107 to -€1.1m
- Reserves +€32,990
up €32,990 (+198.2%), from €16,649 to €49,639
- Revaluation surpluses +€30,659
up €30,659 (+34.9%), from €87,763 to €118,422
- Write-downs -€893,650
new in 2025: -€893,650
- Gross operating margin -€14,023
down €14,023 (-20.3%), from €69,118 to €55,095
- Depreciation +€7,480
up €7,480 (+145.0%), from €5,158 to €12,638
- Financial income +€2,698
new in 2025: €2,698
- Other operating charges +€1,568
up €1,568 (+39.8%), from €3,936 to €5,504
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 | €647,182 | €992,734 | +€345,552 | +53.4% |
| Fixed assets | 21/28 | €236,938 | €416,746 | +€179,808 | +75.9% |
| Tangible fixed assets | 22/27 | €236,938 | €290,871 | +€53,933 | +22.8% |
| Land and buildings | 22 | €236,938 | €279,577 | +€42,639 | +18.0% |
| Furniture and vehicles | 24 | - | €11,294 | +€11,294 | |
| Other tangible fixed assets | 26 | €0 | €0 | -€0 | -100.0% |
| Financial fixed assets | 28 | - | €125,875 | +€125,875 | |
| Current assets | 29/58 | €410,244 | €575,988 | +€165,744 | +40.4% |
| Amounts receivable within one year | 40/41 | €408,699 | €570,688 | +€161,989 | +39.6% |
| Trade receivables | 40 | €18,400 | €14,597 | -€3,803 | -20.7% |
| Other amounts receivable | 41 | €390,300 | €556,091 | +€165,791 | +42.5% |
| Cash at bank and in hand | 54/58 | €1,545 | €533 | -€1,012 | -65.5% |
| Deferred charges and accrued income | 490/1 | - | €4,767 | +€4,767 | |
| Total equity and liabilities | 10/49 | €647,182 | €992,734 | +€345,552 | +53.4% |
| Equity | 10/15 | -€545,622 | €936,359 | +€1.5m | |
| Contributions | 10/11 | €215,074 | €1,913,144 | +€1.7m | +789.5% |
| Capital | 10 | €167,000 | €1,865,071 | +€1.7m | +1016.8% |
| Issued capital | 100 | €167,000 | €1,865,071 | +€1.7m | +1016.8% |
| Outside capital | 11 | €48,074 | €48,074 | +€0 | 0.0% |
| Share premium | 1100/10 | €48,074 | €48,074 | +€0 | 0.0% |
| Revaluation surpluses | 12 | €87,763 | €118,422 | +€30,659 | +34.9% |
| Reserves | 13 | €16,649 | €49,639 | +€32,990 | +198.2% |
| Non-distributable reserves | 130/1 | €16,649 | €49,639 | +€32,990 | +198.2% |
| Legal reserve | 130 | €16,649 | €49,639 | +€32,990 | +198.2% |
| Profit (loss) carried forward | 14 | -€865,107 | -€1,144,847 | -€279,740 | -32.3% |
| Amounts payable | 17/49 | €1,192,804 | €56,375 | -€1.1m | -95.3% |
| Amounts payable after more than one year | 17 | €2,677 | €0 | -€2,677 | -100.0% |
| Other amounts payable | 178/9 | €2,677 | €0 | -€2,677 | -100.0% |
| Amounts payable within one year | 42/48 | €1,183,890 | €49,963 | -€1.1m | -95.8% |
| Current portion of amounts payable after more than one year | 42 | - | €4,281 | +€4,281 | |
| Trade debts | 44 | €277 | €9,141 | +€8,864 | +3195.4% |
| Suppliers | 440/4 | €277 | €9,141 | +€8,864 | +3195.4% |
| Taxes, remuneration and social security | 45 | - | €271 | +€271 | |
| Taxes | 450/3 | - | €271 | +€271 | |
| Other amounts payable | 47/48 | €1,183,613 | €36,270 | -€1.1m | -96.9% |
| Accrued charges and deferred income | 492/3 | €6,236 | €6,412 | +€176 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,158 | €12,638 | +€7,480 | +145.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€893,650 | -€893,650 | |
| Other operating charges | 640/8 | €3,936 | €5,504 | +€1,568 | +39.8% |
| Gross operating margin | 9900 | €69,118 | €55,095 | -€14,023 | -20.3% |
| Operating profit (loss) | 9901 | €60,023 | €930,602 | +€870,579 | +1450.4% |
| Financial income | 75/76B | - | €2,698 | +€2,698 | |
| Recurring financial income | 75 | - | €2,698 | +€2,698 | |
| Financial charges | 65/66B | -€177 | €417 | +€594 | |
| Recurring financial charges | 65 | -€177 | €417 | +€594 | |
| Profit (loss) for the period before taxes | 9903 | €60,200 | €932,883 | +€872,683 | +1449.6% |
| Income taxes | 67/77 | - | €322 | +€322 | |
| Profit (loss) for the period | 9904 | €60,200 | €932,561 | +€872,361 | +1449.1% |
| Profit (loss) for the period to be appropriated | 9905 | €60,200 | €932,561 | +€872,361 | +1449.1% |
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 1 October 2026 via checked.be.