STEVENS & PARTNERS: 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 & PARTNERS
Largest movements
- Cash -€49,661
down €49,661 (-38.1%), from €130,312 to €80,651
mainly Contributions, distributions and other (-€85,000) and Other debts (-€44,000)
- Receivables within one year +€14,627
up €14,627 (+13.4%), from €109,216 to €123,842
- Tangible fixed assets -€2,675
down €2,675 (-92.5%), from €2,892 to €217
of which Furniture and vehicles: -€2,517
- Other debts -€44,000
down €44,000 (-34.1%), from €129,000 to €85,000
- Trade debts +€6,113
up €6,113 (+18.3%), from €33,450 to €39,563
- Tax, wage and social debts -€3,771
down €3,771 (-7.9%), from €47,499 to €43,728
of which Remuneration and social security: -€8,059
- Gross operating margin -€94,625
down €94,625 (-29.9%), from €316,420 to €221,795
- Staff costs -€35,495
down €35,495 (-26.5%), from €133,720 to €98,224
- Taxes -€15,592
down €15,592 (-33.6%), from €46,451 to €30,859
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 | €249,158 | €209,874 | -€39,284 | -15.8% |
| Fixed assets | 21/28 | €6,162 | €2,542 | -€3,620 | -58.8% |
| Intangible fixed assets | 21 | €3,270 | €2,325 | -€945 | -28.9% |
| Tangible fixed assets | 22/27 | €2,892 | €217 | -€2,675 | -92.5% |
| Land and buildings | 22 | €231 | €72 | -€159 | -68.7% |
| Furniture and vehicles | 24 | €2,661 | €144 | -€2,517 | -94.6% |
| Current assets | 29/58 | €242,996 | €207,333 | -€35,664 | -14.7% |
| Amounts receivable within one year | 40/41 | €109,216 | €123,842 | +€14,627 | +13.4% |
| Trade receivables | 40 | €109,216 | €123,842 | +€14,627 | +13.4% |
| Cash at bank and in hand | 54/58 | €130,312 | €80,651 | -€49,661 | -38.1% |
| Deferred charges and accrued income | 490/1 | €3,469 | €2,839 | -€629 | -18.1% |
| Total equity and liabilities | 10/49 | €249,158 | €209,874 | -€39,284 | -15.8% |
| Equity | 10/15 | €26,409 | €28,482 | +€2,074 | +7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,809 | €9,882 | +€2,074 | +26.6% |
| Distributable reserves | 133 | €7,809 | €9,882 | +€2,074 | +26.6% |
| Amounts payable | 17/49 | €222,749 | €181,392 | -€41,358 | -18.6% |
| Amounts payable within one year | 42/48 | €209,949 | €168,291 | -€41,658 | -19.8% |
| Trade debts | 44 | €33,450 | €39,563 | +€6,113 | +18.3% |
| Suppliers | 440/4 | €33,450 | €39,563 | +€6,113 | +18.3% |
| Taxes, remuneration and social security | 45 | €47,499 | €43,728 | -€3,771 | -7.9% |
| Taxes | 450/3 | €29,138 | €33,426 | +€4,288 | +14.7% |
| Remuneration and social security | 454/9 | €18,361 | €10,302 | -€8,059 | -43.9% |
| Other amounts payable | 47/48 | €129,000 | €85,000 | -€44,000 | -34.1% |
| Accrued charges and deferred income | 492/3 | €12,800 | €13,101 | +€300 | +2.3% |
| Remuneration, social security and pensions | 62 | €133,720 | €98,224 | -€35,495 | -26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,642 | €3,620 | -€22 | -0.6% |
| Other operating charges | 640/8 | €757 | €1,791 | +€1,034 | +137% |
| Gross operating margin | 9900 | €316,420 | €221,795 | -€94,625 | -29.9% |
| Operating profit (loss) | 9901 | €178,302 | €118,159 | -€60,143 | -33.7% |
| Financial income | 75/76B | €866 | €682 | -€184 | -21.3% |
| Recurring financial income | 75 | €866 | €682 | -€184 | -21.3% |
| Financial charges | 65/66B | €1,716 | €909 | -€807 | -47.0% |
| Recurring financial charges | 65 | €1,716 | €909 | -€807 | -47.0% |
| Profit (loss) for the period before taxes | 9903 | €177,452 | €117,932 | -€59,519 | -33.5% |
| Income taxes | 67/77 | €46,451 | €30,859 | -€15,592 | -33.6% |
| Profit (loss) for the period | 9904 | €131,001 | €87,074 | -€43,927 | -33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €131,001 | €87,074 | -€43,927 | -33.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.