STISTRA: 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.
STISTRA
Largest movements
- Cash +€10,762
up €10,762 (+37.9%), from €28,427 to €39,189
mainly Net result for the year (+€37,200) and Depreciation (+€8,743)
- Current investments +€9,828
new in 2025: €9,828
- Stocks and contracts +€8,500
new in 2025: €8,500
- Deferred charges and accrued income +€2,824
up €2,824 (+147.3%), from €1,918 to €4,742
- Receivables within one year -€2,413
down €2,413 (-14.9%), from €16,191 to €13,778
of which Trade receivables: -€6,284
- Reserves +€37,200
up €37,200 (+86.4%), from €43,054 to €80,254
- Debts after one year -€5,718
down €5,718 (-28.6%), from €19,970 to €14,252
- Other debts -€3,761
down €3,761 (-58.7%), from €6,407 to €2,645
- Trade debts +€1,410
up €1,410 (+197.1%), from €715 to €2,126
- Gross operating margin +€6,166
up €6,166 (+11.7%), from €52,646 to €58,813
- Depreciation +€3,139
up €3,139 (+56.0%), from €5,604 to €8,743
- Financial charges +€1,620
up €1,620 (+134.1%), from €1,208 to €2,827
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 | €82,475 | €110,826 | +€28,351 | +34.4% |
| Formation expenses | 20 | €619 | €443 | -€176 | -28.5% |
| Fixed assets | 21/28 | €35,320 | €34,347 | -€973 | -2.8% |
| Tangible fixed assets | 22/27 | €33,460 | €32,487 | -€973 | -2.9% |
| Land and buildings | 22 | €2,205 | €4,283 | +€2,079 | +94.3% |
| Plant, machinery and equipment | 23 | - | €3,263 | +€3,263 | |
| Furniture and vehicles | 24 | €31,255 | €24,941 | -€6,314 | -20.2% |
| Financial fixed assets | 28 | €1,860 | €1,860 | = | 0.0% |
| Current assets | 29/58 | €46,536 | €76,036 | +€29,500 | +63.4% |
| Stocks and contracts in progress | 3 | - | €8,500 | +€8,500 | |
| Stocks | 30/36 | - | €8,500 | +€8,500 | |
| Amounts receivable within one year | 40/41 | €16,191 | €13,778 | -€2,413 | -14.9% |
| Trade receivables | 40 | €12,281 | €5,997 | -€6,284 | -51.2% |
| Other amounts receivable | 41 | €3,910 | €7,781 | +€3,871 | +99.0% |
| Current investments | 50/53 | - | €9,828 | +€9,828 | |
| Cash at bank and in hand | 54/58 | €28,427 | €39,189 | +€10,762 | +37.9% |
| Deferred charges and accrued income | 490/1 | €1,918 | €4,742 | +€2,824 | +147.3% |
| Total equity and liabilities | 10/49 | €82,475 | €110,826 | +€28,351 | +34.4% |
| Equity | 10/15 | €45,554 | €82,754 | +€37,200 | +81.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €43,054 | €80,254 | +€37,200 | +86.4% |
| Distributable reserves | 133 | €43,054 | €80,254 | +€37,200 | +86.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €36,922 | €28,072 | -€8,849 | -24.0% |
| Amounts payable after more than one year | 17 | €19,970 | €14,252 | -€5,718 | -28.6% |
| Financial debts | 170/4 | €19,970 | €14,252 | -€5,718 | -28.6% |
| Amounts payable within one year | 42/48 | €16,103 | €13,210 | -€2,893 | -18.0% |
| Current portion of amounts payable after more than one year | 42 | €5,497 | €5,718 | +€221 | +4.0% |
| Trade debts | 44 | €715 | €2,126 | +€1,410 | +197.1% |
| Suppliers | 440/4 | €715 | €2,126 | +€1,410 | +197.1% |
| Taxes, remuneration and social security | 45 | €3,484 | €2,721 | -€763 | -21.9% |
| Taxes | 450/3 | €2,374 | €1,366 | -€1,008 | -42.5% |
| Remuneration and social security | 454/9 | €1,110 | €1,355 | +€245 | +22.1% |
| Other amounts payable | 47/48 | €6,407 | €2,645 | -€3,761 | -58.7% |
| Accrued charges and deferred income | 492/3 | €848 | €610 | -€238 | -28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,604 | €8,743 | +€3,139 | +56.0% |
| Other operating charges | 640/8 | €329 | €405 | +€76 | +23.2% |
| Gross operating margin | 9900 | €52,646 | €58,813 | +€6,166 | +11.7% |
| Operating profit (loss) | 9901 | €46,713 | €49,665 | +€2,951 | +6.3% |
| Financial income | 75/76B | €23 | €47 | +€25 | +108.3% |
| Recurring financial income | 75 | €23 | €47 | +€25 | +108.3% |
| Financial charges | 65/66B | €1,208 | €2,827 | +€1,620 | +134.1% |
| Recurring financial charges | 65 | €1,208 | €2,827 | +€1,620 | +134.1% |
| Profit (loss) for the period before taxes | 9903 | €45,528 | €46,884 | +€1,356 | +3.0% |
| Income taxes | 67/77 | €9,374 | €9,684 | +€310 | +3.3% |
| Profit (loss) for the period | 9904 | €36,154 | €37,200 | +€1,046 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €36,154 | €37,200 | +€1,046 | +2.9% |
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 2 October 2026 via checked.be.