STIERNON BOIS: 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.
STIERNON BOIS
Largest movements
- Deferred charges and accrued income +€397
new in 2025: €397
- Receivables within one year +€318
up €318 (+92.9%), from €342 to €660
of which Other amounts receivable: +€318
- Cash -€109
down €109 (-82.1%), from €133 to €24
mainly Net result for the year (-€3,185) and Deferred charges and accrued income (-€397)
- Other debts +€3,790
up €3,790 (+9.0%), from €42,187 to €45,977
- Profit (loss) carried forward -€3,185
down €3,185 (-4.1%), from -€77,079 to -€80,263
- Other operating charges +€249
up €249 (+41.7%), from €597 to €846
- Gross operating margin -€222
down €222 (-10.7%), from -€2,073 to -€2,295
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 | €475 | €1,081 | +€606 | +127% |
| Current assets | 29/58 | €475 | €1,081 | +€606 | +127% |
| Amounts receivable within one year | 40/41 | €342 | €660 | +€318 | +92.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €342 | €660 | +€318 | +92.9% |
| Cash at bank and in hand | 54/58 | €133 | €24 | -€109 | -82.1% |
| Deferred charges and accrued income | 490/1 | - | €397 | +€397 | |
| Total equity and liabilities | 10/49 | €475 | €1,081 | +€606 | +127% |
| Equity | 10/15 | -€41,712 | -€44,896 | -€3,185 | -7.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,767 | €16,767 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,020 | €1,020 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,020 | €1,020 | = | 0.0% |
| Distributable reserves | 133 | €15,746 | €15,746 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,079 | -€80,263 | -€3,185 | -4.1% |
| Amounts payable | 17/49 | €42,187 | €45,977 | +€3,790 | +9.0% |
| Amounts payable within one year | 42/48 | €42,187 | €45,977 | +€3,790 | +9.0% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Bills of exchange payable | 441 | €0 | - | = | |
| Other amounts payable | 47/48 | €42,187 | €45,977 | +€3,790 | +9.0% |
| Other operating charges | 640/8 | €597 | €846 | +€249 | +41.7% |
| Gross operating margin | 9900 | -€2,073 | -€2,295 | -€222 | -10.7% |
| Operating profit (loss) | 9901 | -€2,670 | -€3,141 | -€471 | -17.6% |
| Financial charges | 65/66B | €39 | €44 | +€5 | +11.5% |
| Recurring financial charges | 65 | €39 | €44 | +€5 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,709 | -€3,185 | -€476 | -17.6% |
| Profit (loss) for the period | 9904 | -€2,709 | -€3,185 | -€476 | -17.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,709 | -€3,185 | -€476 | -17.6% |
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 27 October 2026 via checked.be.