STEVENS SOLUTIONS: 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 SOLUTIONS
Largest movements
- Receivables within one year +€12,865
up €12,865 (+56.4%), from €22,796 to €35,661
of which Trade receivables: +€12,285
- Tangible fixed assets -€3,595
down €3,595 (-54.7%), from €6,574 to €2,980
of which Furniture and vehicles: -€3,095
- Cash +€3,141
new in 2024: €3,141
mainly Trade debts (+€20,133) and Depreciation (+€3,595)
- Stocks and contracts -€765
down €765 (-13.3%), from €5,745 to €4,980
- Trade debts +€20,133
up €20,133 (+59.3%), from €33,972 to €54,105
- Profit (loss) carried forward -€10,535
down €10,535 (-35.4%), from -€29,743 to -€40,278
- Short-term financial debts +€3,275
up €3,275 (+15.1%), from €21,639 to €24,915
- Tax, wage and social debts -€2,137
down €2,137 (-52.3%), from €4,082 to €1,945
of which Taxes: -€2,137
- Other debts +€905
up €905 (+38.0%), from €2,384 to €3,289
- Gross operating margin +€9,348
up €9,348 (+81.4%), from -€11,478 to -€2,130
- Financial charges +€620
up €620 (+17.1%), from €3,633 to €4,252
- Depreciation +€217
up €217 (+6.4%), from €3,377 to €3,595
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,334 | €46,976 | +€11,642 | +32.9% |
| Fixed assets | 21/28 | €6,574 | €2,980 | -€3,595 | -54.7% |
| Tangible fixed assets | 22/27 | €6,574 | €2,980 | -€3,595 | -54.7% |
| Plant, machinery and equipment | 23 | €2,034 | €1,534 | -€500 | -24.6% |
| Furniture and vehicles | 24 | €4,541 | €1,446 | -€3,095 | -68.2% |
| Current assets | 29/58 | €28,760 | €43,996 | +€15,237 | +53.0% |
| Stocks and contracts in progress | 3 | €5,745 | €4,980 | -€765 | -13.3% |
| Stocks | 30/36 | €5,745 | €4,980 | -€765 | -13.3% |
| Amounts receivable within one year | 40/41 | €22,796 | €35,661 | +€12,865 | +56.4% |
| Trade receivables | 40 | €21,835 | €34,120 | +€12,285 | +56.3% |
| Other amounts receivable | 41 | €961 | €1,541 | +€580 | +60.3% |
| Cash at bank and in hand | 54/58 | - | €3,141 | +€3,141 | |
| Deferred charges and accrued income | 490/1 | €219 | €215 | -€4 | -1.8% |
| Total equity and liabilities | 10/49 | €35,334 | €46,976 | +€11,642 | +32.9% |
| Equity | 10/15 | -€26,743 | -€37,278 | -€10,535 | -39.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,743 | -€40,278 | -€10,535 | -35.4% |
| Amounts payable | 17/49 | €62,077 | €84,254 | +€22,177 | +35.7% |
| Amounts payable within one year | 42/48 | €62,077 | €84,254 | +€22,177 | +35.7% |
| Financial debts | 43 | €21,639 | €24,915 | +€3,275 | +15.1% |
| Credit institutions | 430/8 | €21,639 | €24,915 | +€3,275 | +15.1% |
| Trade debts | 44 | €33,972 | €54,105 | +€20,133 | +59.3% |
| Suppliers | 440/4 | €33,972 | €54,105 | +€20,133 | +59.3% |
| Taxes, remuneration and social security | 45 | €4,082 | €1,945 | -€2,137 | -52.3% |
| Taxes | 450/3 | €3,082 | €945 | -€2,137 | -69.3% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €2,384 | €3,289 | +€905 | +38.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,377 | €3,595 | +€217 | +6.4% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€11,478 | -€2,130 | +€9,348 | +81.4% |
| Operating profit (loss) | 9901 | -€15,240 | -€6,113 | +€9,127 | +59.9% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €3,633 | €4,252 | +€620 | +17.1% |
| Recurring financial charges | 65 | €3,633 | €4,252 | +€620 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | -€18,872 | -€10,365 | +€8,507 | +45.1% |
| Income taxes | 67/77 | €166 | €170 | +€5 | +2.8% |
| Profit (loss) for the period | 9904 | -€19,038 | -€10,535 | +€8,502 | +44.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,038 | -€10,535 | +€8,502 | +44.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.