Stirum 84: 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.
Stirum 84
Largest movements
- Cash +€17,406
up €17,406 (+803%), from €2,168 to €19,574
mainly Net result for the year (+€20,600) and Depreciation (+€2,894)
- Tangible fixed assets -€2,894
down €2,894 (-25.5%), from €11,335 to €8,441
of which Furniture and vehicles: -€2,159
- Profit (loss) carried forward +€20,600
up €20,600, from -€12,597 to €8,002
- Other debts -€3,683
down €3,683 (-10.5%), from €34,959 to €31,276
- Tax, wage and social debts -€1,213
down €1,213 (-63.0%), from €1,925 to €712
- Trade debts -€798
down €798 (-30.3%), from €2,633 to €1,835
- Gross operating margin +€2,338
up €2,338 (+10.1%), from €23,148 to €25,487
- Depreciation +€1,253
up €1,253 (+76.4%), from €1,640 to €2,894
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 | €53,280 | €68,309 | +€15,030 | +28.2% |
| Fixed assets | 21/28 | €11,335 | €8,441 | -€2,894 | -25.5% |
| Tangible fixed assets | 22/27 | €11,335 | €8,441 | -€2,894 | -25.5% |
| Plant, machinery and equipment | 23 | €1,446 | €712 | -€734 | -50.8% |
| Furniture and vehicles | 24 | €9,888 | €7,729 | -€2,159 | -21.8% |
| Current assets | 29/58 | €41,945 | €59,868 | +€17,924 | +42.7% |
| Amounts receivable within one year | 40/41 | €36,608 | €36,628 | +€19 | +0.1% |
| Trade receivables | 40 | €26,867 | €28,981 | +€2,114 | +7.9% |
| Other amounts receivable | 41 | €9,742 | €7,647 | -€2,095 | -21.5% |
| Cash at bank and in hand | 54/58 | €2,168 | €19,574 | +€17,406 | +803% |
| Deferred charges and accrued income | 490/1 | €3,169 | €3,667 | +€498 | +15.7% |
| Total equity and liabilities | 10/49 | €53,280 | €68,309 | +€15,030 | +28.2% |
| Equity | 10/15 | €13,763 | €34,362 | +€20,600 | +150% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,160 | €20,160 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €18,300 | €18,300 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,597 | €8,002 | +€20,600 | |
| Amounts payable | 17/49 | €39,517 | €33,947 | -€5,570 | -14.1% |
| Amounts payable within one year | 42/48 | €39,517 | €33,822 | -€5,695 | -14.4% |
| Trade debts | 44 | €2,633 | €1,835 | -€798 | -30.3% |
| Suppliers | 440/4 | €2,633 | €1,835 | -€798 | -30.3% |
| Taxes, remuneration and social security | 45 | €1,925 | €712 | -€1,213 | -63.0% |
| Taxes | 450/3 | €1,925 | €712 | -€1,213 | -63.0% |
| Other amounts payable | 47/48 | €34,959 | €31,276 | -€3,683 | -10.5% |
| Accrued charges and deferred income | 492/3 | €0 | €125 | +€125 | |
| Non-recurring operating income | 76A | €3,927 | €0 | -€3,927 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,640 | €2,894 | +€1,253 | +76.4% |
| Other operating charges | 640/8 | €1,658 | €1,462 | -€196 | -11.8% |
| Gross operating margin | 9900 | €23,148 | €25,487 | +€2,338 | +10.1% |
| Operating profit (loss) | 9901 | €19,850 | €21,131 | +€1,281 | +6.5% |
| Financial income | 75/76B | €1 | €3 | +€2 | +364% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +364% |
| Financial charges | 65/66B | €221 | €233 | +€12 | +5.6% |
| Recurring financial charges | 65 | €221 | €233 | +€12 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €19,630 | €20,900 | +€1,271 | +6.5% |
| Income taxes | 67/77 | €249 | €301 | +€52 | +20.9% |
| Profit (loss) for the period | 9904 | €19,381 | €20,600 | +€1,219 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,381 | €20,600 | +€1,219 | +6.3% |
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 30 October 2026 via checked.be.