Stismo: 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.
Stismo
Largest movements
- Cash +€1,084
up €1,084 (+40.7%), from €2,666 to €3,750
mainly Net result for the year (+€3,452) and Other debts (+€500)
- Receivables within one year +€666
up €666 (+20.4%), from €3,265 to €3,931
of which Trade receivables: +€1,042
- Tangible fixed assets -€142
down €142 (-100%), from €142 to €0
- Profit (loss) carried forward +€3,452
up €3,452 (+3,031%), from €114 to €3,566
- Tax, wage and social debts -€2,032
down €2,032 (-94.2%), from €2,158 to €126
- Other debts +€500
up €500 (+33.3%), from €1,500 to €2,000
- Accrued charges and deferred income -€250
down €250 (-13.7%), from €1,830 to €1,580
- Gross operating margin +€5,071
up €5,071, from -€36 to €5,035
- Taxes +€876
new in 2025: €876
- Depreciation -€390
down €390 (-73.4%), from €532 to €142
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 | €6,072 | €7,714 | +€1,642 | +27.0% |
| Fixed assets | 21/28 | €142 | €0 | -€142 | -100% |
| Tangible fixed assets | 22/27 | €142 | €0 | -€142 | -100% |
| Furniture and vehicles | 24 | €142 | €0 | -€142 | -100% |
| Current assets | 29/58 | €5,931 | €7,714 | +€1,783 | +30.1% |
| Amounts receivable within one year | 40/41 | €3,265 | €3,931 | +€666 | +20.4% |
| Trade receivables | 40 | €2,889 | €3,931 | +€1,042 | +36.1% |
| Other amounts receivable | 41 | €376 | - | -€376 | |
| Cash at bank and in hand | 54/58 | €2,666 | €3,750 | +€1,084 | +40.7% |
| Deferred charges and accrued income | 490/1 | - | €33 | +€33 | |
| Total equity and liabilities | 10/49 | €6,072 | €7,714 | +€1,642 | +27.0% |
| Equity | 10/15 | €115 | €3,567 | +€3,452 | +3,005% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114 | €3,566 | +€3,452 | +3,031% |
| Amounts payable | 17/49 | €5,957 | €4,147 | -€1,811 | -30.4% |
| Amounts payable within one year | 42/48 | €4,127 | €2,567 | -€1,561 | -37.8% |
| Trade debts | 44 | €469 | €441 | -€29 | -6.1% |
| Suppliers | 440/4 | €469 | €441 | -€29 | -6.1% |
| Taxes, remuneration and social security | 45 | €2,158 | €126 | -€2,032 | -94.2% |
| Taxes | 450/3 | €2,158 | €126 | -€2,032 | -94.2% |
| Other amounts payable | 47/48 | €1,500 | €2,000 | +€500 | +33.3% |
| Accrued charges and deferred income | 492/3 | €1,830 | €1,580 | -€250 | -13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €532 | €142 | -€390 | -73.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€36 | €5,035 | +€5,071 | |
| Operating profit (loss) | 9901 | -€955 | €4,494 | +€5,449 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €181 | €169 | -€12 | -6.4% |
| Recurring financial charges | 65 | €181 | €169 | -€12 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,136 | €4,328 | +€5,464 | |
| Income taxes | 67/77 | - | €876 | +€876 | |
| Profit (loss) for the period | 9904 | -€1,136 | €3,452 | +€4,588 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,136 | €3,452 | +€4,588 |
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 14 October 2026 via checked.be.