STINO: 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.
STINO
Largest movements
- Receivables within one year -€24,466
down €24,466 (-94.0%), from €26,039 to €1,573
of which Trade receivables: -€25,340
- Tangible fixed assets +€4,212
new in 2024: €4,212
of which Land and buildings: +€2,844
- Cash +€3,239
new in 2024: €3,239
- Deferred charges and accrued income +€713
new in 2024: €713
- Other debts -€63,877
down €63,877 (-55.3%), from €115,475 to €51,598
- Profit (loss) carried forward +€24,922
up €24,922 (+7.9%), from -€315,167 to -€290,245
- Tax, wage and social debts +€13,946
new in 2024: €13,946
- Trade debts +€8,707
new in 2024: €8,707
- Gross operating margin +€21,551
up €21,551 (+82.8%), from €26,039 to €47,590
- Taxes +€6,433
new in 2024: €6,433
- Financial charges +€941
new in 2024: €941
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,039 | €9,737 | -€16,302 | -62.6% |
| Fixed assets | 21/28 | - | €4,212 | +€4,212 | |
| Tangible fixed assets | 22/27 | - | €4,212 | +€4,212 | |
| Land and buildings | 22 | - | €2,844 | +€2,844 | |
| Plant, machinery and equipment | 23 | - | €1,368 | +€1,368 | |
| Current assets | 29/58 | €26,039 | €5,525 | -€20,514 | -78.8% |
| Amounts receivable within one year | 40/41 | €26,039 | €1,573 | -€24,466 | -94.0% |
| Trade receivables | 40 | €26,039 | €699 | -€25,340 | -97.3% |
| Other amounts receivable | 41 | - | €874 | +€874 | |
| Cash at bank and in hand | 54/58 | - | €3,239 | +€3,239 | |
| Deferred charges and accrued income | 490/1 | - | €713 | +€713 | |
| Total equity and liabilities | 10/49 | €26,039 | €9,737 | -€16,302 | -62.6% |
| Equity | 10/15 | -€89,436 | -€64,514 | +€24,922 | +27.9% |
| Contributions | 10/11 | €210,000 | €210,000 | = | 0.0% |
| Reserves | 13 | €15,731 | €15,731 | = | 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% |
| Distributable reserves | 133 | €13,872 | €13,872 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€315,167 | -€290,245 | +€24,922 | +7.9% |
| Amounts payable | 17/49 | €115,475 | €74,251 | -€41,224 | -35.7% |
| Amounts payable within one year | 42/48 | €115,475 | €74,251 | -€41,224 | -35.7% |
| Trade debts | 44 | - | €8,707 | +€8,707 | |
| Suppliers | 440/4 | - | €8,707 | +€8,707 | |
| Taxes, remuneration and social security | 45 | - | €13,946 | +€13,946 | |
| Taxes | 450/3 | - | €13,946 | +€13,946 | |
| Other amounts payable | 47/48 | €115,475 | €51,598 | -€63,877 | -55.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €179 | +€179 | |
| Other operating charges | 640/8 | - | €115 | +€115 | |
| Gross operating margin | 9900 | €26,039 | €47,590 | +€21,551 | +82.8% |
| Operating profit (loss) | 9901 | €26,039 | €47,296 | +€21,257 | +81.6% |
| Financial charges | 65/66B | - | €941 | +€941 | |
| Recurring financial charges | 65 | - | €941 | +€941 | |
| Profit (loss) for the period before taxes | 9903 | €26,039 | €46,355 | +€20,316 | +78.0% |
| Income taxes | 67/77 | - | €6,433 | +€6,433 | |
| Profit (loss) for the period | 9904 | €26,039 | €39,922 | +€13,883 | +53.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,039 | €39,922 | +€13,883 | +53.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.