Sterolas: 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.
Sterolas
Largest movements
- Cash +€76,335
up €76,335 (+46.1%), from €165,729 to €242,064
mainly Other debts (+€173,371) and Net result for the year (+€95,225)
- Receivables within one year -€49,328
down €49,328 (-42.5%), from €115,939 to €66,611
of which Other amounts receivable: -€47,220
- Current investments -€20,000
down €20,000 (-100.0%), from €20,000 to €0
- Tangible fixed assets -€14,575
down €14,575 (-21.3%), from €68,578 to €54,004
of which Furniture and vehicles: -€13,172
- Other debts +€173,371
up €173,371 (+198.2%), from €87,479 to €260,850
- Reserves -€165,625
down €165,625 (-63.4%), from €261,035 to €95,409
- Trade debts -€11,856
down €11,856 (-99.3%), from €11,940 to €83
- Gross operating margin +€30,850
up €30,850 (+26.8%), from €115,097 to €145,947
- Taxes +€15,954
up €15,954 (+68.4%), from €23,337 to €39,291
- Depreciation +€7,573
up €7,573 (+92.8%), from €8,158 to €15,731
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 | €370,247 | €362,679 | -€7,568 | -2.0% |
| Fixed assets | 21/28 | €68,578 | €54,004 | -€14,575 | -21.3% |
| Tangible fixed assets | 22/27 | €68,578 | €54,004 | -€14,575 | -21.3% |
| Plant, machinery and equipment | 23 | €8,455 | €7,053 | -€1,403 | -16.6% |
| Furniture and vehicles | 24 | €60,123 | €46,951 | -€13,172 | -21.9% |
| Current assets | 29/58 | €301,669 | €308,675 | +€7,006 | +2.3% |
| Amounts receivable within one year | 40/41 | €115,939 | €66,611 | -€49,328 | -42.5% |
| Trade receivables | 40 | €20,258 | €18,150 | -€2,108 | -10.4% |
| Other amounts receivable | 41 | €95,681 | €48,461 | -€47,220 | -49.4% |
| Current investments | 50/53 | €20,000 | €0 | -€20,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €165,729 | €242,064 | +€76,335 | +46.1% |
| Total equity and liabilities | 10/49 | €370,247 | €362,679 | -€7,568 | -2.0% |
| Equity | 10/15 | €263,035 | €97,409 | -€165,625 | -63.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €261,035 | €95,409 | -€165,625 | -63.4% |
| Distributable reserves | 133 | €261,035 | €95,409 | -€165,625 | -63.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €107,213 | €265,270 | +€158,057 | +147.4% |
| Amounts payable within one year | 42/48 | €107,213 | €265,270 | +€158,057 | +147.4% |
| Trade debts | 44 | €11,940 | €83 | -€11,856 | -99.3% |
| Suppliers | 440/4 | €11,940 | €83 | -€11,856 | -99.3% |
| Taxes, remuneration and social security | 45 | €7,794 | €4,336 | -€3,458 | -44.4% |
| Taxes | 450/3 | €7,794 | €4,336 | -€3,458 | -44.4% |
| Other amounts payable | 47/48 | €87,479 | €260,850 | +€173,371 | +198.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,158 | €15,731 | +€7,573 | +92.8% |
| Other operating charges | 640/8 | €1,158 | €848 | -€311 | -26.8% |
| Gross operating margin | 9900 | €115,097 | €145,947 | +€30,850 | +26.8% |
| Operating profit (loss) | 9901 | €105,780 | €129,368 | +€23,588 | +22.3% |
| Financial income | 75/76B | €5,196 | €5,251 | +€56 | +1.1% |
| Recurring financial income | 75 | €5,196 | €5,251 | +€56 | +1.1% |
| Financial charges | 65/66B | €159 | €103 | -€56 | -35.1% |
| Recurring financial charges | 65 | €159 | €103 | -€56 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | €110,816 | €134,516 | +€23,700 | +21.4% |
| Income taxes | 67/77 | €23,337 | €39,291 | +€15,954 | +68.4% |
| Profit (loss) for the period | 9904 | €87,479 | €95,225 | +€7,746 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €87,479 | €95,225 | +€7,746 | +8.9% |
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 12 October 2026 via checked.be.