STERIMA: 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.
What changed
STERIMA
NACE 96.101, Personal service activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€689,299
2024 · €657,045+€32,254
Equity
€6.8m
2024 · €6.9m-€110,701
Cash
€32,373
2024 · €111,359-€78,986
Balance sheet total
€12.1m
2024 · €14.4m-€2.3m
Largest movements
Assets
- Receivables within one year -€2.6m
down €2.6m (-41.4%), from €6.4m to €3.7m
of which Other amounts receivable: -€2.7m
- Tangible fixed assets +€377,763
up €377,763 (+5.3%), from €7.1m to €7.5m
of which Assets under construction and advance payments: +€576,286
Equity and liabilities
- Other debts -€2.3m
down €2.3m (-74.2%), from €3.1m to €800,010
- Trade debts -€511,052
down €511,052 (-22.4%), from €2.3m to €1.8m
- Tax, wage and social debts +€416,332
up €416,332 (+73.6%), from €565,523 to €981,855
of which Taxes: +€319,815
- Short-term financial debts +€252,702
up €252,702 (+332%), from €76,002 to €328,704
Income statement
- Turnover +€631,825
up €631,825 (+5.4%), from €11.6m to €12.2m
- Staff costs +€131,967
up €131,967 (+4.0%), from €3.3m to €3.4m
- Taxes +€125,166
up €125,166 (+85.3%), from €146,790 to €271,956
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.
Result 2024
€657,045
Turnover
+€631,825
Other operating income
+€68,493
Goods and materials
-€84,770
Services and other goods
-€15,948
Staff costs
-€131,967
Depreciation
-€73,880
Other operating charges
-€11,029
Other operating items
-€96,695
Financial income
-€80,612
Financial charges
-€9,104
Taxes
-€125,166
Deferred taxes and other
-€38,893
Result 2025
€689,299
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.6m
Investment
-€1.0m
Financing
-€614,719
Cash 2024
€111,359
From operations (derived)
+€1.6m
Net result for the year
+€689,299
Depreciation
+€645,666
Stocks and contracts
-€9,577
Receivables within one year
+€2.6m
Deferred charges and accrued income
+€10,941
Provisions
-€86,061
Trade debts
-€511,052
Tax, wage and social debts
+€416,332
Other debts
-€2.3m
Accrued charges and deferred income
+€76,643
Investment (derived)
-€1.0m
Investment in fixed assets (net)
-€1.0m
Financing
-€614,719
Debts after one year
-€56,895
Current portion of long-term debt
-€10,526
Short-term financial debts
+€252,702
Contributions, distributions and other
-€800,000
Cash 2025
€32,373
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,431,710 | €12,097,425 | -€2.3m | -16.2% |
| Fixed assets | 21/28 | €7,196,785 | €7,578,610 | +€381,825 | +5.3% |
| Intangible fixed assets | 21 | €54,108 | €53,170 | -€938 | -1.7% |
| Tangible fixed assets | 22/27 | €7,121,843 | €7,499,607 | +€377,763 | +5.3% |
| Plant, machinery and equipment | 23 | €722,198 | €591,574 | -€130,624 | -18.1% |
| Furniture and vehicles | 24 | €146,217 | €192,878 | +€46,660 | +31.9% |
| Other tangible fixed assets | 26 | €542,894 | €428,335 | -€114,560 | -21.1% |
| Assets under construction and advance payments | 27 | €5,710,533 | €6,286,820 | +€576,286 | +10.1% |
| Financial fixed assets | 28 | €20,833 | €25,833 | +€5,000 | +24.0% |
| Other financial fixed assets | 284/8 | €20,833 | €25,833 | +€5,000 | +24.0% |
| Shares | 284 | €3 | €3 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €20,830 | €25,830 | +€5,000 | +24.0% |
| Current assets | 29/58 | €7,234,925 | €4,518,815 | -€2.7m | -37.5% |
| Stocks and contracts in progress | 3 | €724,857 | €734,434 | +€9,577 | +1.3% |
| Stocks | 30/36 | €724,857 | €734,434 | +€9,577 | +1.3% |
| Raw materials and consumables | 30/31 | €413,120 | €431,737 | +€18,616 | +4.5% |
| Work in progress | 32 | €9,748 | €7,834 | -€1,914 | -19.6% |
| Finished goods | 33 | €168,164 | €221,919 | +€53,755 | +32.0% |
| Goods purchased for resale | 34 | €82,549 | €69,933 | -€12,616 | -15.3% |
| Advance payments | 36 | €51,276 | €3,012 | -€48,264 | -94.1% |
| Amounts receivable within one year | 40/41 | €6,361,739 | €3,725,978 | -€2.6m | -41.4% |
| Trade receivables | 40 | €3,355,509 | €3,408,742 | +€53,233 | +1.6% |
| Other amounts receivable | 41 | €3,006,229 | €317,236 | -€2.7m | -89.4% |
| Cash at bank and in hand | 54/58 | €111,359 | €32,373 | -€78,986 | -70.9% |
| Deferred charges and accrued income | 490/1 | €36,971 | €26,029 | -€10,941 | -29.6% |
| Total equity and liabilities | 10/49 | €14,431,710 | €12,097,425 | -€2.3m | -16.2% |
| Equity | 10/15 | €6,919,500 | €6,808,799 | -€110,701 | -1.6% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €6,794,500 | €6,683,799 | -€110,701 | -1.6% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,878,896 | €3,620,714 | -€258,182 | -6.7% |
| Distributable reserves | 133 | €2,903,104 | €3,050,585 | +€147,481 | +5.1% |
| Provisions and deferred taxes | 16 | €1,271,812 | €1,185,751 | -€86,061 | -6.8% |
| Deferred taxes | 168 | €1,271,812 | €1,185,751 | -€86,061 | -6.8% |
| Amounts payable | 17/49 | €6,240,399 | €4,102,874 | -€2.1m | -34.3% |
| Amounts payable after more than one year | 17 | €138,304 | €81,410 | -€56,895 | -41.1% |
| Financial debts | 170/4 | €138,304 | €81,410 | -€56,895 | -41.1% |
| Credit institutions | 173 | €138,304 | €81,410 | -€56,895 | -41.1% |
| Amounts payable within one year | 42/48 | €6,098,738 | €3,941,465 | -€2.2m | -35.4% |
| Current portion of amounts payable after more than one year | 42 | €67,421 | €56,895 | -€10,526 | -15.6% |
| Financial debts | 43 | €76,002 | €328,704 | +€252,702 | +332% |
| Credit institutions | 430/8 | €76,002 | €328,704 | +€252,702 | +332% |
| Trade debts | 44 | €2,285,052 | €1,774,000 | -€511,052 | -22.4% |
| Suppliers | 440/4 | €2,285,052 | €1,774,000 | -€511,052 | -22.4% |
| Taxes, remuneration and social security | 45 | €565,523 | €981,855 | +€416,332 | +73.6% |
| Taxes | 450/3 | €116,508 | €436,323 | +€319,815 | +274% |
| Remuneration and social security | 454/9 | €449,015 | €545,532 | +€96,518 | +21.5% |
| Other amounts payable | 47/48 | €3,104,740 | €800,010 | -€2.3m | -74.2% |
| Accrued charges and deferred income | 492/3 | €3,357 | €80,000 | +€76,643 | +2,283% |
| Operating income | 70/76A | €12,602,975 | €13,209,526 | +€606,551 | +4.8% |
| Turnover | 70 | €11,600,739 | €12,232,565 | +€631,825 | +5.4% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €948 | €47,001 | +€46,053 | +4,856% |
| Own construction capitalised | 72 | €139,643 | €0 | -€139,643 | -100% |
| Other operating income | 74 | €861,468 | €929,960 | +€68,493 | +8.0% |
| Non-recurring operating income | 76A | €177 | €0 | -€177 | -100% |
| Operating charges | 60/66A | €12,032,663 | €12,353,186 | +€320,523 | +2.7% |
| Goods for resale, raw materials and consumables | 60 | €1,895,143 | €1,979,913 | +€84,770 | +4.5% |
| Purchases | 600/8 | €1,832,923 | €1,990,752 | +€157,829 | +8.6% |
| Change in stocks: decrease (increase) | 609 | €62,220 | -€10,839 | -€73,059 | |
| Services and other goods | 61 | €6,251,997 | €6,267,945 | +€15,948 | +0.3% |
| Remuneration, social security and pensions | 62 | €3,277,859 | €3,409,826 | +€131,967 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €571,786 | €645,666 | +€73,880 | +12.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €29,108 | €40,136 | +€11,029 | +37.9% |
| Non-recurring operating charges | 66A | €6,772 | €9,700 | +€2,928 | +43.2% |
| Operating profit (loss) | 9901 | €570,312 | €856,340 | +€286,028 | +50.2% |
| Financial income | 75/76B | €163,401 | €82,789 | -€80,612 | -49.3% |
| Recurring financial income | 75 | €163,401 | €82,789 | -€80,612 | -49.3% |
| Income from financial fixed assets | 750 | €2 | €2 | -€0 | -20.2% |
| Income from current assets | 751 | €157,353 | €63,539 | -€93,813 | -59.6% |
| Other financial income | 752/9 | €6,047 | €19,249 | +€13,202 | +218% |
| Financial charges | 65/66B | €54,831 | €63,935 | +€9,104 | +16.6% |
| Recurring financial charges | 65 | €54,831 | €63,935 | +€9,104 | +16.6% |
| Debt charges | 650 | €48,325 | €24,672 | -€23,654 | -48.9% |
| Other financial charges | 652/9 | €6,506 | €39,263 | +€32,758 | +504% |
| Profit (loss) for the period before taxes | 9903 | €678,882 | €875,194 | +€196,313 | +28.9% |
| Transfer from deferred taxes | 780 | €124,953 | €86,061 | -€38,893 | -31.1% |
| Income taxes | 67/77 | €146,790 | €271,956 | +€125,166 | +85.3% |
| Taxes | 670/3 | €267,592 | €271,956 | +€4,363 | +1.6% |
| Tax adjustments and reversals of tax provisions | 77 | €120,803 | €0 | -€120,803 | -100% |
| Profit (loss) for the period | 9904 | €657,045 | €689,299 | +€32,254 | +4.9% |
| Transfer from tax-exempt reserves | 789 | €374,860 | €258,182 | -€116,678 | -31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,031,905 | €947,481 | -€84,424 | -8.2% |
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.