STIRKA: 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.
STIRKA
Largest movements
- Cash -€35,090
down €35,090 (-50.8%), from €69,038 to €33,948
mainly Other debts (-€38,250) and Current investments (-€30,000)
- Current investments +€30,000
new in 2025: €30,000
- Receivables within one year +€2,747
up €2,747 (+11.3%), from €24,255 to €27,001
- Deferred charges and accrued income -€2,375
down €2,375 (-76.1%), from €3,120 to €745
- Tangible fixed assets -€1,473
down €1,473 (-29.4%), from €5,005 to €3,533
of which Plant, machinery and equipment: -€849
- Other debts -€38,250
no longer reported in 2025 (was €38,250)
- Reserves +€31,741
up €31,741 (+106%), from €30,000 to €61,741
- Trade debts +€1,701
up €1,701 (+31.0%), from €5,495 to €7,197
- Profit (loss) carried forward -€1,383
no longer reported in 2025 (was €1,383)
- Staff costs +€11,554
up €11,554 (+126%), from €9,203 to €20,757
- Gross operating margin +€10,135
up €10,135 (+18.2%), from €55,680 to €65,815
- Taxes -€3,038
down €3,038 (-27.5%), from €11,045 to €8,007
- Other operating charges +€781
up €781 (+33.9%), from €2,300 to €3,081
- Financial charges +€760
up €760 (+55.1%), from €1,380 to €2,140
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 | €105,203 | €98,762 | -€6,442 | -6.1% |
| Fixed assets | 21/28 | €5,005 | €3,533 | -€1,473 | -29.4% |
| Tangible fixed assets | 22/27 | €5,005 | €3,533 | -€1,473 | -29.4% |
| Land and buildings | 22 | €3,559 | €2,935 | -€624 | -17.5% |
| Plant, machinery and equipment | 23 | €1,447 | €598 | -€849 | -58.7% |
| Current assets | 29/58 | €100,198 | €95,229 | -€4,969 | -5.0% |
| Stocks and contracts in progress | 3 | €3,785 | €3,535 | -€250 | -6.6% |
| Stocks | 30/36 | €3,785 | €3,535 | -€250 | -6.6% |
| Amounts receivable within one year | 40/41 | €24,255 | €27,001 | +€2,747 | +11.3% |
| Other amounts receivable | 41 | €24,255 | €27,001 | +€2,747 | +11.3% |
| Current investments | 50/53 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €69,038 | €33,948 | -€35,090 | -50.8% |
| Deferred charges and accrued income | 490/1 | €3,120 | €745 | -€2,375 | -76.1% |
| Total equity and liabilities | 10/49 | €105,203 | €98,762 | -€6,442 | -6.1% |
| Equity | 10/15 | €49,983 | €80,341 | +€30,358 | +60.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €30,000 | €61,741 | +€31,741 | +106% |
| Distributable reserves | 133 | €30,000 | €61,741 | +€31,741 | +106% |
| Profit (loss) carried forward | 14 | €1,383 | - | -€1,383 | |
| Amounts payable | 17/49 | €55,220 | €18,421 | -€36,800 | -66.6% |
| Amounts payable within one year | 42/48 | €55,220 | €18,421 | -€36,800 | -66.6% |
| Trade debts | 44 | €5,495 | €7,197 | +€1,701 | +31.0% |
| Suppliers | 440/4 | €5,495 | €7,197 | +€1,701 | +31.0% |
| Taxes, remuneration and social security | 45 | €11,475 | €11,224 | -€251 | -2.2% |
| Taxes | 450/3 | €11,318 | €5,886 | -€5,432 | -48.0% |
| Remuneration and social security | 454/9 | €157 | €5,338 | +€5,181 | +3,304% |
| Other amounts payable | 47/48 | €38,250 | - | -€38,250 | |
| Remuneration, social security and pensions | 62 | €9,203 | €20,757 | +€11,554 | +126% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,473 | €1,473 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,300 | €3,081 | +€781 | +33.9% |
| Gross operating margin | 9900 | €55,680 | €65,815 | +€10,135 | +18.2% |
| Operating profit (loss) | 9901 | €42,704 | €40,504 | -€2,199 | -5.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | +30.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +30.0% |
| Financial charges | 65/66B | €1,380 | €2,140 | +€760 | +55.1% |
| Recurring financial charges | 65 | €1,380 | €2,140 | +€760 | +55.1% |
| Profit (loss) for the period before taxes | 9903 | €41,324 | €38,365 | -€2,959 | -7.2% |
| Income taxes | 67/77 | €11,045 | €8,007 | -€3,038 | -27.5% |
| Profit (loss) for the period | 9904 | €30,279 | €30,358 | +€79 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,279 | €30,358 | +€79 | +0.3% |
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 15 October 2026 via checked.be.