STIBA: 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.
STIBA
Largest movements
- Cash +€46,901
up €46,901 (+154%), from €30,446 to €77,346
mainly Investment in fixed assets (net) (+€32,411) and Depreciation (+€13,861)
- Financial fixed assets -€32,411
down €32,411 (-93.8%), from €34,539 to €2,128
- Tangible fixed assets -€13,861
down €13,861 (-3.7%), from €375,630 to €361,769
of which Land and buildings: -€11,846
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€28,272
up €28,272, from -€5,320 to €22,952
- Financial income -€6,000
no longer reported in 2025 (was €6,000)
- Financial charges +€680
up €680 (+50.5%), from €1,346 to €2,026
- Depreciation +€494
up €494 (+3.7%), from €13,367 to €13,861
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 | €458,224 | €457,087 | -€1,137 | -0.2% |
| Fixed assets | 21/28 | €410,168 | €363,896 | -€46,272 | -11.3% |
| Tangible fixed assets | 22/27 | €375,630 | €361,769 | -€13,861 | -3.7% |
| Land and buildings | 22 | €370,687 | €358,840 | -€11,846 | -3.2% |
| Furniture and vehicles | 24 | €4,943 | €2,928 | -€2,015 | -40.8% |
| Financial fixed assets | 28 | €34,539 | €2,128 | -€32,411 | -93.8% |
| Current assets | 29/58 | €48,055 | €93,191 | +€45,135 | +93.9% |
| Amounts receivable within one year | 40/41 | €15,051 | €14,151 | -€900 | -6.0% |
| Trade receivables | 40 | €15,051 | €10,974 | -€4,077 | -27.1% |
| Other amounts receivable | 41 | - | €3,177 | +€3,177 | |
| Cash at bank and in hand | 54/58 | €30,446 | €77,346 | +€46,901 | +154% |
| Deferred charges and accrued income | 490/1 | €2,559 | €1,694 | -€865 | -33.8% |
| Total equity and liabilities | 10/49 | €458,224 | €457,087 | -€1,137 | -0.2% |
| Equity | 10/15 | €439,697 | €441,782 | +€2,085 | +0.5% |
| Contributions | 10/11 | €14,091 | €14,091 | = | 0.0% |
| Reserves | 13 | €401,875 | €401,875 | = | 0.0% |
| Distributable reserves | 133 | €401,875 | €401,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,731 | €25,816 | +€2,085 | +8.8% |
| Amounts payable | 17/49 | €18,527 | €15,306 | -€3,221 | -17.4% |
| Amounts payable within one year | 42/48 | €15,335 | €9,504 | -€5,831 | -38.0% |
| Trade debts | 44 | €6,056 | €2,719 | -€3,336 | -55.1% |
| Suppliers | 440/4 | €6,056 | €2,719 | -€3,336 | -55.1% |
| Taxes, remuneration and social security | 45 | €6,964 | €4,319 | -€2,645 | -38.0% |
| Taxes | 450/3 | €2,964 | €2,319 | -€645 | -21.8% |
| Remuneration and social security | 454/9 | €4,000 | €2,000 | -€2,000 | -50.0% |
| Other amounts payable | 47/48 | €2,316 | €2,466 | +€150 | +6.5% |
| Accrued charges and deferred income | 492/3 | €3,192 | €5,802 | +€2,610 | +81.8% |
| Non-recurring operating income | 76A | €11,987 | - | -€11,987 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,367 | €13,861 | +€494 | +3.7% |
| Other operating charges | 640/8 | €4,480 | €4,662 | +€181 | +4.0% |
| Gross operating margin | 9900 | -€5,320 | €22,952 | +€28,272 | |
| Operating profit (loss) | 9901 | -€23,167 | €4,429 | +€27,596 | |
| Financial income | 75/76B | €6,000 | - | -€6,000 | |
| Recurring financial income | 75 | €6,000 | - | -€6,000 | |
| Financial charges | 65/66B | €1,346 | €2,026 | +€680 | +50.5% |
| Recurring financial charges | 65 | €1,346 | €2,026 | +€680 | +50.5% |
| Profit (loss) for the period before taxes | 9903 | -€18,513 | €2,404 | +€20,917 | |
| Income taxes | 67/77 | €426 | €319 | -€107 | -25.2% |
| Profit (loss) for the period | 9904 | -€18,939 | €2,085 | +€21,024 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,939 | €2,085 | +€21,024 |
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 14 October 2026 via checked.be.