STEVENS CONSULTING: 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 CONSULTING
Largest movements
- Cash +€120,080
up €120,080 (+97.3%), from €123,417 to €243,497
mainly Other debts (+€146,387) and Receivables within one year (+€79,175)
- Receivables within one year -€79,175
down €79,175 (-81.6%), from €96,988 to €17,813
of which Trade receivables: -€60,954
- Tangible fixed assets -€16,962
down €16,962 (-31.4%), from €54,011 to €37,050
of which Furniture and vehicles: -€16,286
- Other debts +€146,387
up €146,387 (+1,450%), from €10,094 to €156,480
- Profit (loss) carried forward -€74,360
down €74,360 (-99.1%), from €75,021 to €661
- Tax, wage and social debts -€31,954
down €31,954 (-61.4%), from €52,018 to €20,064
of which Remuneration and social security: -€29,000
- Debts after one year -€15,520
down €15,520 (-51.4%), from €30,197 to €14,676
- Gross operating margin +€27,810
up €27,810 (+33.4%), from €83,326 to €111,136
- Taxes +€3,555
up €3,555 (+21.7%), from €16,389 to €19,943
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €279,416 | €304,247 | +€24,831 | +8.9% |
| Fixed assets | 21/28 | €59,011 | €42,050 | -€16,962 | -28.7% |
| Tangible fixed assets | 22/27 | €54,011 | €37,050 | -€16,962 | -31.4% |
| Land and buildings | 22 | €5,810 | €5,100 | -€710 | -12.2% |
| Plant, machinery and equipment | 23 | €1,799 | €1,833 | +€34 | +1.9% |
| Furniture and vehicles | 24 | €46,402 | €30,116 | -€16,286 | -35.1% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €220,405 | €262,198 | +€41,793 | +19.0% |
| Amounts receivable within one year | 40/41 | €96,988 | €17,813 | -€79,175 | -81.6% |
| Trade receivables | 40 | €77,591 | €16,638 | -€60,954 | -78.6% |
| Other amounts receivable | 41 | €19,397 | €1,175 | -€18,221 | -93.9% |
| Cash at bank and in hand | 54/58 | €123,417 | €243,497 | +€120,080 | +97.3% |
| Deferred charges and accrued income | 490/1 | - | €888 | +€888 | |
| Total equity and liabilities | 10/49 | €279,416 | €304,247 | +€24,831 | +8.9% |
| Equity | 10/15 | €170,781 | €96,421 | -€74,360 | -43.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €77,160 | €77,160 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €75,300 | €75,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,021 | €661 | -€74,360 | -99.1% |
| Amounts payable | 17/49 | €108,635 | €207,826 | +€99,191 | +91.3% |
| Amounts payable after more than one year | 17 | €30,197 | €14,676 | -€15,520 | -51.4% |
| Financial debts | 170/4 | €30,197 | €14,676 | -€15,520 | -51.4% |
| Amounts payable within one year | 42/48 | €78,439 | €193,150 | +€114,711 | +146% |
| Current portion of amounts payable after more than one year | 42 | €15,025 | €15,520 | +€496 | +3.3% |
| Trade debts | 44 | €1,302 | €1,085 | -€216 | -16.6% |
| Suppliers | 440/4 | €1,302 | €1,085 | -€216 | -16.6% |
| Taxes, remuneration and social security | 45 | €52,018 | €20,064 | -€31,954 | -61.4% |
| Taxes | 450/3 | €23,018 | €20,064 | -€2,954 | -12.8% |
| Remuneration and social security | 454/9 | €29,000 | €0 | -€29,000 | -100% |
| Other amounts payable | 47/48 | €10,094 | €156,480 | +€146,387 | +1,450% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,767 | €18,063 | +€296 | +1.7% |
| Other operating charges | 640/8 | €505 | €1,173 | +€667 | +132% |
| Gross operating margin | 9900 | €83,326 | €111,136 | +€27,810 | +33.4% |
| Operating profit (loss) | 9901 | €65,054 | €91,901 | +€26,847 | +41.3% |
| Financial income | 75/76B | €14 | €0 | -€14 | -99.8% |
| Recurring financial income | 75 | €14 | €0 | -€14 | -99.8% |
| Financial charges | 65/66B | €1,828 | €1,317 | -€511 | -28.0% |
| Recurring financial charges | 65 | €1,828 | €1,317 | -€511 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | €63,240 | €90,584 | +€27,344 | +43.2% |
| Income taxes | 67/77 | €16,389 | €19,943 | +€3,555 | +21.7% |
| Profit (loss) for the period | 9904 | €46,851 | €70,640 | +€23,789 | +50.8% |
| Profit (loss) for the period to be appropriated | 9905 | €46,851 | €70,640 | +€23,789 | +50.8% |
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 29 October 2026 via checked.be.