STEVENS Construct & Design: 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.
STEVENS Construct & Design
Largest movements
- Cash +€37,436
up €37,436 (+113.8%), from €32,899 to €70,335
mainly Net result for the year (+€32,745) and Other debts (+€29,539)
- Stocks and contracts -€13,124
down €13,124 (-99.3%), from €13,218 to €94
of which Contracts in progress: -€13,179
- Receivables within one year -€4,642
down €4,642 (-53.3%), from €8,717 to €4,075
of which Other amounts receivable: -€5,942
- Tangible fixed assets -€4,220
down €4,220 (-39.2%), from €10,765 to €6,545
of which Plant, machinery and equipment: -€4,586
- Other debts +€29,539
up €29,539 (+102.2%), from €28,900 to €58,439
- Tax, wage and social debts +€19,134
up €19,134 (+1338.8%), from €1,429 to €20,563
- Contributions -€18,600
no longer reported in 2025 (was €18,600)
- Reserves -€16,262
no longer reported in 2025 (was €16,262)
- Trade debts +€2,138
up €2,138 (+1020.9%), from €209 to €2,347
- Gross operating margin +€34,926
up €34,926 (+203.7%), from €17,147 to €52,073
- Taxes +€9,426
up €9,426 (+311.2%), from €3,029 to €12,455
- Depreciation -€1,390
down €1,390 (-21.7%), from €6,401 to €5,011
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 | €65,927 | €81,349 | +€15,422 | +23.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €10,765 | €6,545 | -€4,220 | -39.2% |
| Tangible fixed assets | 22/27 | €10,765 | €6,545 | -€4,220 | -39.2% |
| Plant, machinery and equipment | 23 | €10,577 | €5,991 | -€4,586 | -43.4% |
| Furniture and vehicles | 24 | €188 | €554 | +€366 | +194.9% |
| Current assets | 29/58 | €55,162 | €74,804 | +€19,642 | +35.6% |
| Stocks and contracts in progress | 3 | €13,218 | €94 | -€13,124 | -99.3% |
| Stocks | 30/36 | €39 | €94 | +€55 | +141.0% |
| Contracts in progress | 37 | €13,179 | - | -€13,179 | |
| Amounts receivable within one year | 40/41 | €8,717 | €4,075 | -€4,642 | -53.3% |
| Trade receivables | 40 | €2,182 | €3,481 | +€1,300 | +59.6% |
| Other amounts receivable | 41 | €6,535 | €593 | -€5,942 | -90.9% |
| Cash at bank and in hand | 54/58 | €32,899 | €70,335 | +€37,436 | +113.8% |
| Deferred charges and accrued income | 490/1 | €328 | €300 | -€28 | -8.4% |
| Total equity and liabilities | 10/49 | €65,927 | €81,349 | +€15,422 | +23.4% |
| Equity | 10/15 | €34,862 | - | -€34,862 | |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €16,262 | - | -€16,262 | |
| Distributable reserves | 133 | €16,262 | - | -€16,262 | |
| Amounts payable | 17/49 | €31,065 | €81,349 | +€50,284 | +161.9% |
| Amounts payable within one year | 42/48 | €30,539 | €81,349 | +€50,810 | +166.4% |
| Trade debts | 44 | €209 | €2,347 | +€2,138 | +1020.9% |
| Suppliers | 440/4 | €209 | €2,347 | +€2,138 | +1020.9% |
| Taxes, remuneration and social security | 45 | €1,429 | €20,563 | +€19,134 | +1338.8% |
| Taxes | 450/3 | €1,429 | €20,563 | +€19,134 | +1338.8% |
| Other amounts payable | 47/48 | €28,900 | €58,439 | +€29,539 | +102.2% |
| Accrued charges and deferred income | 492/3 | €527 | - | -€527 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,401 | €5,011 | -€1,390 | -21.7% |
| Other operating charges | 640/8 | €1,106 | €1,476 | +€370 | +33.4% |
| Non-recurring operating charges | 66A | - | €37 | +€37 | |
| Gross operating margin | 9900 | €17,147 | €52,073 | +€34,926 | +203.7% |
| Operating profit (loss) | 9901 | €9,640 | €45,549 | +€35,909 | +372.5% |
| Financial income | 75/76B | €102 | €95 | -€7 | -7.2% |
| Recurring financial income | 75 | €102 | €95 | -€7 | -7.2% |
| Financial charges | 65/66B | €346 | €444 | +€98 | +28.3% |
| Recurring financial charges | 65 | €346 | €444 | +€98 | +28.3% |
| Profit (loss) for the period before taxes | 9903 | €9,396 | €45,200 | +€35,804 | +381.1% |
| Income taxes | 67/77 | €3,029 | €12,455 | +€9,426 | +311.2% |
| Profit (loss) for the period | 9904 | €6,367 | €32,745 | +€26,378 | +414.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,367 | €32,745 | +€26,378 | +414.3% |
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 9 October 2026 via checked.be.