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
- Tangible fixed assets -€37,532
down €37,532 (-92.8%), from €40,440 to €2,908
of which Furniture and vehicles: -€36,798
- Cash +€16,456
up €16,456 (+40.4%), from €40,770 to €57,226
mainly Investment in fixed assets (net) (+€36,798) and Net result for the year (+€18,114)
- Receivables within one year +€9,697
up €9,697 (+20.1%), from €48,196 to €57,893
of which Other amounts receivable: +€19,376
- Reserves +€18,114
up €18,114 (+37.4%), from €48,390 to €66,504
of which Distributable reserves: +€18,114
- Tax, wage and social debts -€14,682
down €14,682 (-44.6%), from €32,903 to €18,222
of which Taxes: -€14,682
- Debts after one year -€10,272
down €10,272 (-69.9%), from €14,698 to €4,426
- Trade debts -€5,609
down €5,609 (-84.4%), from €6,649 to €1,040
- Gross operating margin -€107,322
down €107,322 (-77.0%), from €139,331 to €32,009
- Other operating charges -€31,987
down €31,987 (-98.2%), from €32,562 to €575
- Taxes -€20,915
down €20,915 (-71.6%), from €29,191 to €8,276
- Financial charges -€12,126
down €12,126 (-91.3%), from €13,281 to €1,155
- Depreciation -€4,758
down €4,758 (-86.6%), from €5,491 to €734
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 | €130,234 | €118,524 | -€11,710 | -9.0% |
| Fixed assets | 21/28 | €40,440 | €2,908 | -€37,532 | -92.8% |
| Tangible fixed assets | 22/27 | €40,440 | €2,908 | -€37,532 | -92.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €36,798 | €0 | -€36,798 | -100% |
| Other tangible fixed assets | 26 | €3,642 | €2,908 | -€734 | -20.1% |
| Current assets | 29/58 | €89,795 | €115,616 | +€25,821 | +28.8% |
| Amounts receivable within one year | 40/41 | €48,196 | €57,893 | +€9,697 | +20.1% |
| Trade receivables | 40 | €43,060 | €33,381 | -€9,679 | -22.5% |
| Other amounts receivable | 41 | €5,136 | €24,512 | +€19,376 | +377% |
| Cash at bank and in hand | 54/58 | €40,770 | €57,226 | +€16,456 | +40.4% |
| Deferred charges and accrued income | 490/1 | €829 | €497 | -€332 | -40.1% |
| Total equity and liabilities | 10/49 | €130,234 | €118,524 | -€11,710 | -9.0% |
| Equity | 10/15 | €66,033 | €84,147 | +€18,114 | +27.4% |
| Contributions | 10/11 | €17,643 | €17,643 | = | 0.0% |
| Reserves | 13 | €48,390 | €66,504 | +€18,114 | +37.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €48,390 | €66,504 | +€18,114 | +37.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €64,201 | €34,377 | -€29,824 | -46.5% |
| Amounts payable after more than one year | 17 | €14,698 | €4,426 | -€10,272 | -69.9% |
| Financial debts | 170/4 | €14,698 | €4,426 | -€10,272 | -69.9% |
| Amounts payable within one year | 42/48 | €49,350 | €29,534 | -€19,816 | -40.2% |
| Current portion of amounts payable after more than one year | 42 | €9,798 | €10,272 | +€475 | +4.8% |
| Trade debts | 44 | €6,649 | €1,040 | -€5,609 | -84.4% |
| Suppliers | 440/4 | €6,649 | €1,040 | -€5,609 | -84.4% |
| Taxes, remuneration and social security | 45 | €32,903 | €18,222 | -€14,682 | -44.6% |
| Taxes | 450/3 | €32,903 | €18,222 | -€14,682 | -44.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €154 | €417 | +€264 | +172% |
| Non-recurring operating income | 76A | €69,252 | €0 | -€69,252 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,491 | €734 | -€4,758 | -86.6% |
| Other operating charges | 640/8 | €32,562 | €575 | -€31,987 | -98.2% |
| Non-recurring operating charges | 66A | - | €3,798 | +€3,798 | |
| Gross operating margin | 9900 | €139,331 | €32,009 | -€107,322 | -77.0% |
| Operating profit (loss) | 9901 | €101,277 | €26,902 | -€74,375 | -73.4% |
| Financial income | 75/76B | €312 | €643 | +€331 | +106% |
| Recurring financial income | 75 | €312 | €643 | +€331 | +106% |
| Financial charges | 65/66B | €13,281 | €1,155 | -€12,126 | -91.3% |
| Recurring financial charges | 65 | €13,281 | €1,155 | -€12,126 | -91.3% |
| Profit (loss) for the period before taxes | 9903 | €88,308 | €26,390 | -€61,918 | -70.1% |
| Income taxes | 67/77 | €29,191 | €8,276 | -€20,915 | -71.6% |
| Profit (loss) for the period | 9904 | €59,117 | €18,114 | -€41,003 | -69.4% |
| Profit (loss) for the period to be appropriated | 9905 | €59,117 | €18,114 | -€41,003 | -69.4% |
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 30 October 2026 via checked.be.