StiPt: 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.
StiPt
Largest movements
- Tangible fixed assets -€54,944
down €54,944 (-3.7%), from €1.5m to €1.4m
of which Land and buildings: -€54,583
- Cash -€24,197
down €24,197 (-83.9%), from €28,837 to €4,639
mainly Debts after one year (-€86,520) and Tax, wage and social debts (-€8,209)
- Debts after one year -€86,520
down €86,520 (-7.1%), from €1.2m to €1.1m
- Gross operating margin -€15,267
down €15,267 (-15.0%), from €101,775 to €86,507
- Financial charges -€1,643
down €1,643 (-13.3%), from €12,345 to €10,701
- Taxes +€1,544
new in 2025: €1,544
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.
Cash bridge derived
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 | €1,571,670 | €1,487,821 | -€83,849 | -5.3% |
| Fixed assets | 21/28 | €1,484,231 | €1,429,287 | -€54,944 | -3.7% |
| Tangible fixed assets | 22/27 | €1,484,231 | €1,429,287 | -€54,944 | -3.7% |
| Land and buildings | 22 | €1,483,815 | €1,429,231 | -€54,583 | -3.7% |
| Furniture and vehicles | 24 | €417 | €55 | -€361 | -86.7% |
| Current assets | 29/58 | €87,439 | €58,534 | -€28,904 | -33.1% |
| Amounts receivable within one year | 40/41 | €58,602 | €53,895 | -€4,707 | -8.0% |
| Trade receivables | 40 | €4,707 | - | -€4,707 | |
| Other amounts receivable | 41 | €53,895 | €53,895 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €28,837 | €4,639 | -€24,197 | -83.9% |
| Total equity and liabilities | 10/49 | €1,571,670 | €1,487,821 | -€83,849 | -5.3% |
| Equity | 10/15 | €192,094 | €200,994 | +€8,900 | +4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €171,634 | €180,534 | +€8,900 | +5.2% |
| Amounts payable | 17/49 | €1,379,575 | €1,286,827 | -€92,749 | -6.7% |
| Amounts payable after more than one year | 17 | €1,211,566 | €1,125,047 | -€86,520 | -7.1% |
| Financial debts | 170/4 | €1,211,566 | €1,125,047 | -€86,520 | -7.1% |
| Amounts payable within one year | 42/48 | €168,009 | €160,730 | -€7,279 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €85,359 | €86,520 | +€1,161 | +1.4% |
| Trade debts | 44 | €6,788 | €3,415 | -€3,373 | -49.7% |
| Suppliers | 440/4 | €6,788 | €3,415 | -€3,373 | -49.7% |
| Taxes, remuneration and social security | 45 | €15,780 | €7,571 | -€8,209 | -52.0% |
| Taxes | 450/3 | €15,780 | €7,571 | -€8,209 | -52.0% |
| Other amounts payable | 47/48 | €60,083 | €63,225 | +€3,142 | +5.2% |
| Accrued charges and deferred income | 492/3 | - | €1,050 | +€1,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,944 | €54,944 | = | 0.0% |
| Other operating charges | 640/8 | €10,115 | €10,427 | +€312 | +3.1% |
| Gross operating margin | 9900 | €101,775 | €86,507 | -€15,267 | -15.0% |
| Operating profit (loss) | 9901 | €36,715 | €21,136 | -€15,579 | -42.4% |
| Financial income | 75/76B | €0 | €10 | +€9 | +94900.0% |
| Recurring financial income | 75 | €0 | €10 | +€9 | +94900.0% |
| Financial charges | 65/66B | €12,345 | €10,701 | -€1,643 | -13.3% |
| Recurring financial charges | 65 | €12,345 | €10,701 | -€1,643 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €24,371 | €10,444 | -€13,927 | -57.1% |
| Income taxes | 67/77 | - | €1,544 | +€1,544 | |
| Profit (loss) for the period | 9904 | €24,371 | €8,900 | -€15,471 | -63.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,371 | €8,900 | -€15,471 | -63.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.