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STETO: 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.

What changed

STETO

BE 0806.463.245
NACE 71.111, Activities of building architects
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€31,972
2024 · €13,946-€45,918
Equity
€164,633
2024 · €196,604-€31,972
Cash
€143,642
2024 · €117,246+€26,396
Balance sheet total
€555,934
2024 · €566,705-€10,771

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€39,066

    down €39,066 (-27.3%), from €142,896 to €103,829

    of which Trade receivables: -€28,056

  • Cash +€26,396

    up €26,396 (+22.5%), from €117,246 to €143,642

    mainly Receivables within one year (+€39,066) and Depreciation (+€38,427)

Equity and liabilities
  • Reserves -€31,972

    down €31,972 (-17.4%), from €184,204 to €152,233

  • Tax, wage and social debts +€17,652

    up €17,652 (+22.7%), from €77,810 to €95,462

    of which Remuneration and social security: +€21,351

  • Current portion of long-term debt +€15,232

    up €15,232 (+34.3%), from €44,387 to €59,619

  • Trade debts -€12,111

    down €12,111 (-34.5%), from €35,141 to €23,029

Income statement
  • Gross operating margin -€63,204

    down €63,204 (-13.3%), from €474,121 to €410,917

  • Taxes -€12,242

    down €12,242 (-91.9%), from €13,322 to €1,080

  • Depreciation -€7,562

    down €7,562 (-16.4%), from €45,989 to €38,427

  • Other operating charges +€4,745

    up €4,745 (+78.9%), from €6,017 to €10,761

From the 2024 result to the 2025 result

effect on the 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 €13,946
Gross operating margin -€63,204
Staff costs +€3,525
Depreciation +€7,562
Other operating charges -€4,745
Financial income +€30
Financial charges -€1,328
Taxes +€12,242
Result 2025 -€31,972

Cash bridge derived

cash 2024 to 2025

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 +€55,013
Investment -€43,835
Financing +€15,218
Cash 2024 €117,246
Net result for the year -€31,972
Depreciation +€38,427
Receivables within one year +€39,066
Deferred charges and accrued income +€3,509
Trade debts -€12,111
Tax, wage and social debts +€17,652
Other debts +€425
Accrued charges and deferred income +€17
Investment in fixed assets (net) -€43,835
Debts after one year -€14
Current portion of long-term debt +€15,232
Cash 2025 €143,642
Every line side by side 46 lines
Line Code 2024 2025 Change %
Total assets 20/58 €566,705 €555,934 -€10,771 -1.9%
Fixed assets 21/28 €284,533 €289,941 +€5,408 +1.9%
Tangible fixed assets 22/27 €279,713 €285,121 +€5,408 +1.9%
Land and buildings 22 €235,467 €219,667 -€15,800 -6.7%
Plant, machinery and equipment 23 €2,493 €1,869 -€623 -25.0%
Furniture and vehicles 24 €26,400 €52,673 +€26,273 +99.5%
Other tangible fixed assets 26 €15,354 €10,912 -€4,442 -28.9%
Financial fixed assets 28 €4,820 €4,820 = 0.0%
Current assets 29/58 €282,172 €265,993 -€16,179 -5.7%
Amounts receivable within one year 40/41 €142,896 €103,829 -€39,066 -27.3%
Trade receivables 40 €131,701 €103,645 -€28,056 -21.3%
Other amounts receivable 41 €11,194 €184 -€11,011 -98.4%
Current investments 50/53 €0 - =
Cash at bank and in hand 54/58 €117,246 €143,642 +€26,396 +22.5%
Deferred charges and accrued income 490/1 €22,030 €18,521 -€3,509 -15.9%
Total equity and liabilities 10/49 €566,705 €555,934 -€10,771 -1.9%
Equity 10/15 €196,604 €164,633 -€31,972 -16.3%
Contributions 10/11 €12,400 €12,400 = 0.0%
Reserves 13 €184,204 €152,233 -€31,972 -17.4%
Distributable reserves 133 €184,204 €152,233 -€31,972 -17.4%
Amounts payable 17/49 €370,100 €391,301 +€21,201 +5.7%
Amounts payable after more than one year 17 €211,052 €211,038 -€14 0.0%
Financial debts 170/4 €211,052 €211,038 -€14 0.0%
Amounts payable within one year 42/48 €158,143 €179,341 +€21,198 +13.4%
Current portion of amounts payable after more than one year 42 €44,387 €59,619 +€15,232 +34.3%
Trade debts 44 €35,141 €23,029 -€12,111 -34.5%
Suppliers 440/4 €35,141 €23,029 -€12,111 -34.5%
Taxes, remuneration and social security 45 €77,810 €95,462 +€17,652 +22.7%
Taxes 450/3 €25,792 €22,093 -€3,699 -14.3%
Remuneration and social security 454/9 €52,019 €73,370 +€21,351 +41.0%
Other amounts payable 47/48 €805 €1,230 +€425 +52.8%
Accrued charges and deferred income 492/3 €905 €922 +€17 +1.9%
Non-recurring operating income 76A €4,835 €12,673 +€7,838 +162.1%
Remuneration, social security and pensions 62 €391,508 €387,983 -€3,525 -0.9%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €45,989 €38,427 -€7,562 -16.4%
Other operating charges 640/8 €6,017 €10,761 +€4,745 +78.9%
Gross operating margin 9900 €474,121 €410,917 -€63,204 -13.3%
Operating profit (loss) 9901 €30,607 -€26,255 -€56,862
Financial income 75/76B €2,469 €2,499 +€30 +1.2%
Recurring financial income 75 €2,469 €2,499 +€30 +1.2%
Financial charges 65/66B €5,807 €7,136 +€1,328 +22.9%
Recurring financial charges 65 €5,807 €7,136 +€1,328 +22.9%
Profit (loss) for the period before taxes 9903 €27,268 -€30,891 -€58,160
Income taxes 67/77 €13,322 €1,080 -€12,242 -91.9%
Profit (loss) for the period 9904 €13,946 -€31,972 -€45,918
Profit (loss) for the period to be appropriated 9905 €13,946 -€31,972 -€45,918

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 29 September 2026 via checked.be.