STIJL: 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.
STIJL
Largest movements
- Cash +€6,022
up €6,022 (+187%), from €3,218 to €9,240
mainly Depreciation (+€9,060) and Net result for the year (+€3,108)
- Tangible fixed assets -€4,437
down €4,437 (-25.8%), from €17,202 to €12,765
of which Furniture and vehicles: -€5,707
- Receivables within one year +€2,338
up €2,338 (+27.1%), from €8,611 to €10,948
of which Trade receivables: +€3,539
- Profit (loss) carried forward +€3,108
up €3,108 (+5.8%), from -€53,760 to -€50,653
- Tax, wage and social debts +€899
up €899 (+232%), from €387 to €1,287
- Depreciation -€3,647
down €3,647 (-28.7%), from €12,707 to €9,060
- Taxes +€1,010
new in 2025: €1,010
- Gross operating margin +€263
up €263 (+1.7%), from €15,337 to €15,600
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 | €29,899 | €33,822 | +€3,923 | +13.1% |
| Fixed assets | 21/28 | €17,202 | €12,765 | -€4,437 | -25.8% |
| Tangible fixed assets | 22/27 | €17,202 | €12,765 | -€4,437 | -25.8% |
| Plant, machinery and equipment | 23 | - | €1,269 | +€1,269 | |
| Furniture and vehicles | 24 | €17,202 | €11,496 | -€5,707 | -33.2% |
| Current assets | 29/58 | €12,697 | €21,057 | +€8,361 | +65.9% |
| Amounts receivable within one year | 40/41 | €8,611 | €10,948 | +€2,338 | +27.1% |
| Trade receivables | 40 | €7,410 | €10,948 | +€3,539 | +47.8% |
| Other amounts receivable | 41 | €1,201 | €0 | -€1,201 | -100% |
| Cash at bank and in hand | 54/58 | €3,218 | €9,240 | +€6,022 | +187% |
| Deferred charges and accrued income | 490/1 | €868 | €869 | +€1 | +0.2% |
| Total equity and liabilities | 10/49 | €29,899 | €33,822 | +€3,923 | +13.1% |
| Equity | 10/15 | -€33,301 | -€30,194 | +€3,108 | +9.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,760 | -€50,653 | +€3,108 | +5.8% |
| Amounts payable | 17/49 | €63,200 | €64,016 | +€816 | +1.3% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €41,300 | €42,016 | +€716 | +1.7% |
| Trade debts | 44 | €1,511 | €1,286 | -€225 | -14.9% |
| Suppliers | 440/4 | €1,511 | €1,286 | -€225 | -14.9% |
| Taxes, remuneration and social security | 45 | €387 | €1,287 | +€899 | +232% |
| Taxes | 450/3 | €387 | €1,287 | +€899 | +232% |
| Other amounts payable | 47/48 | €39,402 | €39,444 | +€41 | +0.1% |
| Accrued charges and deferred income | 492/3 | €1,900 | €2,000 | +€100 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,707 | €9,060 | -€3,647 | -28.7% |
| Other operating charges | 640/8 | €1,024 | €1,030 | +€6 | +0.6% |
| Non-recurring operating charges | 66A | €17 | €824 | +€806 | +4,629% |
| Gross operating margin | 9900 | €15,337 | €15,600 | +€263 | +1.7% |
| Operating profit (loss) | 9901 | €1,589 | €4,687 | +€3,097 | +195% |
| Financial charges | 65/66B | €558 | €569 | +€12 | +2.1% |
| Recurring financial charges | 65 | €558 | €569 | +€12 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €1,032 | €4,118 | +€3,086 | +299% |
| Income taxes | 67/77 | - | €1,010 | +€1,010 | |
| Profit (loss) for the period | 9904 | €1,032 | €3,108 | +€2,076 | +201% |
| Profit (loss) for the period to be appropriated | 9905 | €1,032 | €3,108 | +€2,076 | +201% |
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 19 October 2026 via checked.be.