STIMA-PLANT: 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.
What changed
STIMA-PLANT
NACE 01.301, Crop and animal production, hunting and related service activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€10,369
2024 · -€148,363+€137,994
Equity
€160,121
2024 · €171,921-€11,800
Cash
€30,731
2024 · €16,807+€13,923
Balance sheet total
€1.0m
2024 · €1.1m-€42,220
Largest movements
Assets
- Tangible fixed assets -€41,838
down €41,838 (-7.5%), from €558,172 to €516,334
of which Land and buildings: -€25,238
- Receivables within one year -€26,921
down €26,921 (-73.1%), from €36,839 to €9,918
of which Trade receivables: -€18,125
- Cash +€13,923
up €13,923 (+82.8%), from €16,807 to €30,731
mainly Depreciation (+€45,838) and Receivables within one year (+€26,921)
- Stocks and contracts +€12,136
up €12,136 (+2.8%), from €426,745 to €438,881
Equity and liabilities
- Debts after one year -€35,912
down €35,912 (-6.6%), from €546,197 to €510,285
Income statement
- Gross operating margin +€58,804
up €58,804 (+50.8%), from €115,855 to €174,659
- Depreciation -€14,604
down €14,604 (-24.2%), from €60,441 to €45,838
- Staff costs -€14,309
down €14,309 (-13.2%), from €108,091 to €93,782
- Other operating charges -€3,654
down €3,654 (-42.0%), from €8,693 to €5,039
- Taxes -€3,046
down €3,046, from €1,755 to -€1,291
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.
Result 2024
-€148,363
Gross operating margin
+€58,804
Staff costs
+€14,309
Depreciation
+€14,604
Other operating charges
+€3,654
Other operating items
+€47,710
Financial income
-€1,116
Financial charges
-€3,017
Taxes
+€3,046
Result 2025
-€10,369
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€64,553
Investment
-€6,230
Financing
-€44,399
Cash 2024
€16,807
From operations (derived)
+€64,553
Net result for the year
-€10,369
Depreciation
+€45,838
Stocks and contracts
-€12,136
Receivables within one year
+€26,921
Deferred charges and accrued income
+€1,751
Trade debts
+€10,406
Tax, wage and social debts
-€7,284
Other debts
+€6,910
Accrued charges and deferred income
+€2,515
Investment (derived)
-€6,230
Investment in fixed assets (net)
-€6,230
Financing
-€44,399
Debts after one year
-€35,912
Current portion of long-term debt
-€5,056
Short-term financial debts
-€2,000
Contributions, distributions and other
-€1,432
Cash 2025
€30,731
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,050,569 | €1,008,349 | -€42,220 | -4.0% |
| Fixed assets | 21/28 | €563,566 | €523,959 | -€39,607 | -7.0% |
| Intangible fixed assets | 21 | €4,386 | €3,250 | -€1,136 | -25.9% |
| Tangible fixed assets | 22/27 | €558,172 | €516,334 | -€41,838 | -7.5% |
| Land and buildings | 22 | €518,694 | €493,456 | -€25,238 | -4.9% |
| Plant, machinery and equipment | 23 | €8,337 | €2,459 | -€5,877 | -70.5% |
| Furniture and vehicles | 24 | €9,838 | €2,669 | -€7,168 | -72.9% |
| Other tangible fixed assets | 26 | €21,304 | €17,749 | -€3,554 | -16.7% |
| Financial fixed assets | 28 | €1,009 | €4,375 | +€3,366 | +334% |
| Current assets | 29/58 | €487,003 | €484,390 | -€2,613 | -0.5% |
| Stocks and contracts in progress | 3 | €426,745 | €438,881 | +€12,136 | +2.8% |
| Stocks | 30/36 | €426,745 | €438,881 | +€12,136 | +2.8% |
| Amounts receivable within one year | 40/41 | €36,839 | €9,918 | -€26,921 | -73.1% |
| Trade receivables | 40 | €27,400 | €9,275 | -€18,125 | -66.1% |
| Other amounts receivable | 41 | €9,439 | €643 | -€8,796 | -93.2% |
| Cash at bank and in hand | 54/58 | €16,807 | €30,731 | +€13,923 | +82.8% |
| Deferred charges and accrued income | 490/1 | €6,612 | €4,861 | -€1,751 | -26.5% |
| Total equity and liabilities | 10/49 | €1,050,569 | €1,008,349 | -€42,220 | -4.0% |
| Equity | 10/15 | €171,921 | €160,121 | -€11,800 | -6.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €190,801 | €189,370 | -€1,432 | -0.8% |
| Tax-exempt reserves | 132 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €187,801 | €186,370 | -€1,432 | -0.8% |
| Profit (loss) carried forward | 14 | -€37,480 | -€47,849 | -€10,369 | -27.7% |
| Amounts payable | 17/49 | €878,648 | €848,228 | -€30,420 | -3.5% |
| Amounts payable after more than one year | 17 | €546,197 | €510,285 | -€35,912 | -6.6% |
| Financial debts | 170/4 | €546,197 | €510,285 | -€35,912 | -6.6% |
| Amounts payable within one year | 42/48 | €331,905 | €334,881 | +€2,976 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €40,968 | €35,912 | -€5,056 | -12.3% |
| Financial debts | 43 | €222,000 | €220,000 | -€2,000 | -0.9% |
| Credit institutions | 430/8 | €222,000 | €220,000 | -€2,000 | -0.9% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €25,106 | €35,512 | +€10,406 | +41.4% |
| Suppliers | 440/4 | €25,106 | €35,512 | +€10,406 | +41.4% |
| Taxes, remuneration and social security | 45 | €16,102 | €8,818 | -€7,284 | -45.2% |
| Taxes | 450/3 | €12,234 | €7,528 | -€4,705 | -38.5% |
| Remuneration and social security | 454/9 | €3,868 | €1,290 | -€2,578 | -66.7% |
| Other amounts payable | 47/48 | €27,730 | €34,640 | +€6,910 | +24.9% |
| Accrued charges and deferred income | 492/3 | €546 | €3,062 | +€2,515 | +460% |
| Non-recurring operating income | 76A | €28,462 | €0 | -€28,462 | -100% |
| Remuneration, social security and pensions | 62 | €108,091 | €93,782 | -€14,309 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,441 | €45,838 | -€14,604 | -24.2% |
| Other operating charges | 640/8 | €8,693 | €5,039 | -€3,654 | -42.0% |
| Non-recurring operating charges | 66A | €47,710 | €0 | -€47,710 | -100% |
| Gross operating margin | 9900 | €115,855 | €174,659 | +€58,804 | +50.8% |
| Operating profit (loss) | 9901 | -€109,080 | €30,000 | +€139,081 | |
| Financial income | 75/76B | €1,566 | €450 | -€1,116 | -71.3% |
| Recurring financial income | 75 | €1,566 | €450 | -€1,116 | -71.3% |
| Financial charges | 65/66B | €39,093 | €42,110 | +€3,017 | +7.7% |
| Recurring financial charges | 65 | €39,093 | €42,110 | +€3,017 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | -€146,607 | -€11,660 | +€134,948 | +92.0% |
| Income taxes | 67/77 | €1,755 | -€1,291 | -€3,046 | |
| Profit (loss) for the period | 9904 | -€148,363 | -€10,369 | +€137,994 | +93.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€148,363 | -€10,369 | +€137,994 | +93.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.