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STIO: what changed

Two fiscal 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

STIO

BE 0453.539.336
NACE 56.111, Full-service restaurants
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€132,297
2023 · €86,914+€45,383
Equity
€551,994
2023 · €448,937+€103,057
Cash
€335,307
2023 · €307,311+€27,996
Balance sheet total
€1.2m
2023 · €1.2m+€3,650

Largest movements

2023 to 2024
Assets
  • Tangible fixed assets -€97,869

    down €97,869 (-12.1%), from €807,120 to €709,251

  • Receivables within one year +€71,711

    up €71,711 (+125.3%), from €57,214 to €128,925

    of which Other amounts receivable: +€77,496

  • Cash +€27,996

    up €27,996 (+9.1%), from €307,311 to €335,307

    mainly Net result for the year (+€132,297) and Depreciation (+€116,938)

Equity and liabilities
  • Reserves +€112,297

    up €112,297 (+48.4%), from €232,000 to €344,297

  • Tax, wage and social debts -€84,433

    down €84,433 (-48.6%), from €173,573 to €89,140

    of which Remuneration and social security: -€56,544

  • Debts after one year -€69,767

    down €69,767 (-16.1%), from €432,318 to €362,551

  • Trade debts +€41,183

    up €41,183 (+95.1%), from €43,309 to €84,492

    of which Suppliers: +€43,657

  • Other debts +€19,000

    new in 2024: €19,000

Income statement
  • Gross operating margin +€250,128

    up €250,128 (+25.7%), from €973,950 to €1.2m

  • Staff costs +€153,043

    up €153,043 (+21.6%), from €708,224 to €861,267

  • Depreciation +€24,393

    up €24,393 (+26.4%), from €92,545 to €116,938

  • Taxes +€22,836

    up €22,836 (+66.2%), from €34,484 to €57,320

From the 2023 result to the 2024 result

effect on the 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 2023 €86,914
Gross operating margin +€250,128
Staff costs -€153,043
Depreciation -€24,393
Provisions +€125
Other operating charges -€1,501
Other operating items -€95
Financial income +€31
Financial charges -€3,033
Taxes -€22,836
Result 2024 €132,297

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€151,462
Investment -€19,069
Financing -€104,397
Cash 2023 €307,311
Net result for the year +€132,297
Depreciation +€116,938
Stocks and contracts -€2,498
Receivables within one year -€71,711
Deferred charges and accrued income +€685
Trade debts +€41,183
Tax, wage and social debts -€84,433
Other debts +€19,000
Investment in fixed assets (net) -€19,069
Debts after one year -€69,767
Current portion of long-term debt -€5,390
Contributions, distributions and other -€29,240
Cash 2024 €335,307
Every line side by side 50 lines
Line Code 2023 2024 Change %
Total assets 20/58 €1,206,877 €1,210,527 +€3,650 +0.3%
Fixed assets 21/28 €809,210 €711,341 -€97,869 -12.1%
Tangible fixed assets 22/27 €807,120 €709,251 -€97,869 -12.1%
Land and buildings 22 €467,962 €448,190 -€19,773 -4.2%
Plant, machinery and equipment 23 €20,480 €18,595 -€1,885 -9.2%
Furniture and vehicles 24 €156,261 €114,432 -€41,829 -26.8%
Other tangible fixed assets 26 €162,417 €128,035 -€34,382 -21.2%
Financial fixed assets 28 €2,090 €2,090 = 0.0%
Current assets 29/58 €397,667 €499,186 +€101,519 +25.5%
Stocks and contracts in progress 3 €27,326 €29,824 +€2,498 +9.1%
Stocks 30/36 €27,326 €29,824 +€2,498 +9.1%
Amounts receivable within one year 40/41 €57,214 €128,925 +€71,711 +125.3%
Trade receivables 40 €13,224 €7,438 -€5,785 -43.7%
Other amounts receivable 41 €43,990 €121,486 +€77,496 +176.2%
Cash at bank and in hand 54/58 €307,311 €335,307 +€27,996 +9.1%
Deferred charges and accrued income 490/1 €5,816 €5,131 -€685 -11.8%
Total equity and liabilities 10/49 €1,206,877 €1,210,527 +€3,650 +0.3%
Equity 10/15 €448,937 €551,994 +€103,057 +23.0%
Contributions 10/11 €22,697 €22,697 = 0.0%
Reserves 13 €232,000 €344,297 +€112,297 +48.4%
Distributable reserves 133 €232,000 €344,297 +€112,297 +48.4%
Profit (loss) carried forward 14 €87,096 €87,096 = 0.0%
Investment grants 15 €107,144 €97,904 -€9,240 -8.6%
Amounts payable 17/49 €757,940 €658,534 -€99,407 -13.1%
Amounts payable after more than one year 17 €432,318 €362,551 -€69,767 -16.1%
Financial debts 170/4 €432,318 €362,551 -€69,767 -16.1%
Amounts payable within one year 42/48 €325,622 €295,983 -€29,640 -9.1%
Current portion of amounts payable after more than one year 42 €108,741 €103,351 -€5,390 -5.0%
Trade debts 44 €43,309 €84,492 +€41,183 +95.1%
Suppliers 440/4 €40,835 €84,492 +€43,657 +106.9%
Bills of exchange payable 441 €2,474 - -€2,474
Taxes, remuneration and social security 45 €173,573 €89,140 -€84,433 -48.6%
Taxes 450/3 €36,124 €8,235 -€27,889 -77.2%
Remuneration and social security 454/9 €137,449 €80,905 -€56,544 -41.1%
Other amounts payable 47/48 - €19,000 +€19,000
Remuneration, social security and pensions 62 €708,224 €861,267 +€153,043 +21.6%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €92,545 €116,938 +€24,393 +26.4%
Provisions for liabilities and charges: additions (uses and reversals) 635/8 €11,096 €10,971 -€125 -1.1%
Other operating charges 640/8 €10,673 €12,173 +€1,501 +14.1%
Non-recurring operating charges 66A €305 €400 +€95 +31.1%
Gross operating margin 9900 €973,950 €1,224,078 +€250,128 +25.7%
Operating profit (loss) 9901 €151,107 €222,328 +€71,221 +47.1%
Financial income 75/76B €9,244 €9,275 +€31 +0.3%
Recurring financial income 75 €9,244 €9,275 +€31 +0.3%
Financial charges 65/66B €38,954 €41,987 +€3,033 +7.8%
Recurring financial charges 65 €38,954 €41,987 +€3,033 +7.8%
Profit (loss) for the period before taxes 9903 €121,398 €189,617 +€68,219 +56.2%
Income taxes 67/77 €34,484 €57,320 +€22,836 +66.2%
Profit (loss) for the period 9904 €86,914 €132,297 +€45,383 +52.2%
Profit (loss) for the period to be appropriated 9905 €86,914 €132,297 +€45,383 +52.2%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.