STERIBEL: 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.
STERIBEL
Largest movements
- Cash +€142,816
up €142,816 (+63.3%), from €225,571 to €368,386
mainly Trade debts (+€145,669) and Net result for the year (+€101,520)
- Tangible fixed assets +€14,199
up €14,199 (+4.5%), from €315,760 to €329,959
of which Furniture and vehicles: +€29,101
- Trade debts +€145,669
up €145,669 (+374.6%), from €38,882 to €184,550
- Reserves +€59,295
up €59,295 (+11.1%), from €532,051 to €591,345
of which Distributable reserves: +€59,295
- Tax, wage and social debts -€41,139
down €41,139 (-60.6%), from €67,941 to €26,801
of which Taxes: -€32,872
- Debts after one year -€20,375
down €20,375 (-10.8%), from €188,500 to €168,125
- Gross operating margin +€29,779
up €29,779 (+11.2%), from €265,052 to €294,831
- Other operating charges +€20,431
up €20,431 (+192.7%), from €10,603 to €31,033
- Depreciation +€12,074
up €12,074 (+26.8%), from €45,102 to €57,176
- Taxes +€3,226
up €3,226 (+7.1%), from €45,682 to €48,908
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €920,217 | €1,078,292 | +€158,076 | +17.2% |
| Fixed assets | 21/28 | €315,859 | €330,058 | +€14,199 | +4.5% |
| Tangible fixed assets | 22/27 | €315,760 | €329,959 | +€14,199 | +4.5% |
| Land and buildings | 22 | €223,492 | €201,799 | -€21,693 | -9.7% |
| Plant, machinery and equipment | 23 | €50,301 | €57,092 | +€6,791 | +13.5% |
| Furniture and vehicles | 24 | €41,966 | €71,068 | +€29,101 | +69.3% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €604,358 | €748,234 | +€143,877 | +23.8% |
| Amounts receivable after more than one year | 29 | €169,000 | €169,000 | = | 0.0% |
| Other amounts receivable | 291 | €169,000 | €169,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €174,450 | €181,511 | +€7,061 | +4.0% |
| Trade receivables | 40 | €149,606 | €165,514 | +€15,909 | +10.6% |
| Other amounts receivable | 41 | €24,845 | €15,997 | -€8,848 | -35.6% |
| Cash at bank and in hand | 54/58 | €225,571 | €368,386 | +€142,816 | +63.3% |
| Deferred charges and accrued income | 490/1 | €35,337 | €29,337 | -€6,000 | -17.0% |
| Total equity and liabilities | 10/49 | €920,217 | €1,078,292 | +€158,076 | +17.2% |
| Equity | 10/15 | €550,601 | €609,895 | +€59,295 | +10.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €532,051 | €591,345 | +€59,295 | +11.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €532,051 | €591,345 | +€59,295 | +11.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €369,616 | €468,397 | +€98,781 | +26.7% |
| Amounts payable after more than one year | 17 | €188,500 | €168,125 | -€20,375 | -10.8% |
| Financial debts | 170/4 | €188,500 | €168,125 | -€20,375 | -10.8% |
| Amounts payable within one year | 42/48 | €181,116 | €300,272 | +€119,156 | +65.8% |
| Current portion of amounts payable after more than one year | 42 | €42,000 | €46,696 | +€4,696 | +11.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €38,882 | €184,550 | +€145,669 | +374.6% |
| Suppliers | 440/4 | €38,882 | €184,550 | +€145,669 | +374.6% |
| Taxes, remuneration and social security | 45 | €67,941 | €26,801 | -€41,139 | -60.6% |
| Taxes | 450/3 | €52,461 | €19,589 | -€32,872 | -62.7% |
| Remuneration and social security | 454/9 | €15,480 | €7,213 | -€8,267 | -53.4% |
| Other amounts payable | 47/48 | €32,294 | €42,225 | +€9,931 | +30.8% |
| Non-recurring operating income | 76A | - | €14,329 | +€14,329 | |
| Remuneration, social security and pensions | 62 | €62,191 | €61,551 | -€639 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,102 | €57,176 | +€12,074 | +26.8% |
| Other operating charges | 640/8 | €10,603 | €31,033 | +€20,431 | +192.7% |
| Gross operating margin | 9900 | €265,052 | €294,831 | +€29,779 | +11.2% |
| Operating profit (loss) | 9901 | €147,157 | €145,071 | -€2,086 | -1.4% |
| Financial income | 75/76B | €10,508 | €11,810 | +€1,302 | +12.4% |
| Recurring financial income | 75 | €10,508 | €11,810 | +€1,302 | +12.4% |
| Financial charges | 65/66B | €7,352 | €6,453 | -€899 | -12.2% |
| Recurring financial charges | 65 | €7,352 | €6,453 | -€899 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €150,313 | €150,428 | +€115 | +0.1% |
| Income taxes | 67/77 | €45,682 | €48,908 | +€3,226 | +7.1% |
| Profit (loss) for the period | 9904 | €104,630 | €101,520 | -€3,111 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €104,630 | €101,520 | -€3,111 | -3.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.