Stisano: 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.
Stisano
Largest movements
- Receivables within one year +€10,502
up €10,502 (+387.0%), from €2,714 to €13,216
- Cash +€5,942
up €5,942 (+20.6%), from €28,826 to €34,768
mainly Net result for the year (+€179,233) and Current portion of long-term debt (+€835)
- Reserves +€114,090
up €114,090 (+52.6%), from €217,085 to €331,175
of which Tax-exempt reserves: +€69,465
- Debts after one year -€72,825
down €72,825 (-49.7%), from €146,496 to €73,670
- Tax, wage and social debts -€18,608
down €18,608 (-46.7%), from €39,849 to €21,240
of which Taxes: -€21,108
- Other debts -€7,365
down €7,365 (-100.0%), from €7,365 to €0
- Gross operating margin +€83,212
up €83,212 (+93.6%), from €88,942 to €172,154
- Financial income +€50,000
up €50,000 (+49999900.0%), from €0 to €50,000
- Taxes +€19,710
up €19,710 (+114.0%), from €17,287 to €36,997
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €532,784 | €549,150 | +€16,366 | +3.1% |
| Fixed assets | 21/28 | €500,000 | €500,000 | = | 0.0% |
| Financial fixed assets | 28 | €500,000 | €500,000 | = | 0.0% |
| Current assets | 29/58 | €32,784 | €49,150 | +€16,366 | +49.9% |
| Amounts receivable within one year | 40/41 | €2,714 | €13,216 | +€10,502 | +387.0% |
| Other amounts receivable | 41 | €2,714 | €13,216 | +€10,502 | +387.0% |
| Cash at bank and in hand | 54/58 | €28,826 | €34,768 | +€5,942 | +20.6% |
| Deferred charges and accrued income | 490/1 | €1,244 | €1,167 | -€78 | -6.2% |
| Total equity and liabilities | 10/49 | €532,784 | €549,150 | +€16,366 | +3.1% |
| Equity | 10/15 | €267,085 | €381,175 | +€114,090 | +42.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €217,085 | €331,175 | +€114,090 | +52.6% |
| Tax-exempt reserves | 132 | - | €69,465 | +€69,465 | |
| Distributable reserves | 133 | €217,085 | €261,710 | +€44,625 | +20.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €265,700 | €167,975 | -€97,724 | -36.8% |
| Amounts payable after more than one year | 17 | €146,496 | €73,670 | -€72,825 | -49.7% |
| Financial debts | 170/4 | €146,496 | €73,670 | -€72,825 | -49.7% |
| Amounts payable within one year | 42/48 | €119,204 | €94,305 | -€24,899 | -20.9% |
| Current portion of amounts payable after more than one year | 42 | €71,990 | €72,825 | +€835 | +1.2% |
| Trade debts | 44 | €0 | €239 | +€239 | |
| Suppliers | 440/4 | €0 | €239 | +€239 | |
| Taxes, remuneration and social security | 45 | €39,849 | €21,240 | -€18,608 | -46.7% |
| Taxes | 450/3 | €39,849 | €18,740 | -€21,108 | -53.0% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €7,365 | €0 | -€7,365 | -100.0% |
| Other operating charges | 640/8 | €348 | €1,069 | +€721 | +207.5% |
| Gross operating margin | 9900 | €88,942 | €172,154 | +€83,212 | +93.6% |
| Operating profit (loss) | 9901 | €88,595 | €171,085 | +€82,491 | +93.1% |
| Financial income | 75/76B | €0 | €50,000 | +€50,000 | +49999900.0% |
| Recurring financial income | 75 | €0 | €50,000 | +€50,000 | +49999900.0% |
| Financial charges | 65/66B | €5,332 | €4,855 | -€477 | -8.9% |
| Recurring financial charges | 65 | €5,332 | €4,855 | -€477 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €83,263 | €216,230 | +€132,968 | +159.7% |
| Income taxes | 67/77 | €17,287 | €36,997 | +€19,710 | +114.0% |
| Profit (loss) for the period | 9904 | €65,976 | €179,233 | +€113,257 | +171.7% |
| Transfer to tax-exempt reserves | 689 | - | €69,465 | +€69,465 | |
| Profit (loss) for the period to be appropriated | 9905 | €65,976 | €109,768 | +€43,792 | +66.4% |
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 7 October 2026 via checked.be.