Stipo Consulting: 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.
Stipo Consulting
Largest movements
- Cash +€36,492
up €36,492 (+126%), from €28,861 to €65,353
mainly Net result for the year (+€33,394) and Tax, wage and social debts (+€5,341)
- Receivables within one year +€2,200
up €2,200 (+27.9%), from €7,875 to €10,075
of which Trade receivables: +€2,336
- Reserves +€32,561
up €32,561 (+124%), from €26,206 to €58,767
- Tax, wage and social debts +€5,341
up €5,341 (+73.0%), from €7,318 to €12,659
- Gross operating margin +€9,697
up €9,697 (+28.8%), from €33,660 to €43,357
- Taxes +€2,301
up €2,301 (+32.5%), from €7,070 to €9,371
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 | €37,221 | €75,534 | +€38,313 | +103% |
| Fixed assets | 21/28 | €485 | €106 | -€379 | -78.1% |
| Tangible fixed assets | 22/27 | €485 | €106 | -€379 | -78.1% |
| Furniture and vehicles | 24 | €485 | €106 | -€379 | -78.1% |
| Current assets | 29/58 | €36,736 | €75,428 | +€38,692 | +105% |
| Amounts receivable within one year | 40/41 | €7,875 | €10,075 | +€2,200 | +27.9% |
| Trade receivables | 40 | €7,445 | €9,781 | +€2,336 | +31.4% |
| Other amounts receivable | 41 | €430 | €294 | -€136 | -31.6% |
| Cash at bank and in hand | 54/58 | €28,861 | €65,353 | +€36,492 | +126% |
| Total equity and liabilities | 10/49 | €37,221 | €75,534 | +€38,313 | +103% |
| Equity | 10/15 | €29,406 | €61,967 | +€32,561 | +111% |
| Contributions | 10/11 | €3,200 | €3,200 | = | 0.0% |
| Reserves | 13 | €26,206 | €58,767 | +€32,561 | +124% |
| Distributable reserves | 133 | €26,206 | €58,767 | +€32,561 | +124% |
| Amounts payable | 17/49 | €7,815 | €13,567 | +€5,752 | +73.6% |
| Amounts payable within one year | 42/48 | €7,815 | €13,567 | +€5,752 | +73.6% |
| Trade debts | 44 | €475 | €617 | +€142 | +29.9% |
| Suppliers | 440/4 | €475 | €617 | +€142 | +29.9% |
| Taxes, remuneration and social security | 45 | €7,318 | €12,659 | +€5,341 | +73.0% |
| Taxes | 450/3 | €7,318 | €12,659 | +€5,341 | +73.0% |
| Other amounts payable | 47/48 | €22 | €291 | +€269 | +1,223% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €273 | €379 | +€106 | +38.8% |
| Other operating charges | 640/8 | - | €44 | +€44 | |
| Gross operating margin | 9900 | €33,660 | €43,357 | +€9,697 | +28.8% |
| Operating profit (loss) | 9901 | €33,387 | €42,934 | +€9,547 | +28.6% |
| Financial charges | 65/66B | €111 | €169 | +€58 | +52.3% |
| Recurring financial charges | 65 | €111 | €169 | +€58 | +52.3% |
| Profit (loss) for the period before taxes | 9903 | €33,276 | €42,765 | +€9,489 | +28.5% |
| Income taxes | 67/77 | €7,070 | €9,371 | +€2,301 | +32.5% |
| Profit (loss) for the period | 9904 | €26,206 | €33,394 | +€7,188 | +27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,206 | €33,394 | +€7,188 | +27.4% |
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 25 October 2026 via checked.be.