Stival: 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.
What changed
Stival
NACE 47.252, Retail sale of beverages, general range
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€588,383
2024 · €571,684+€16,699
Equity
€2.7m
2024 · €1.5m+€1.2m
Cash
€1.0m
2024 · €2.2m-€1.2m
Balance sheet total
€13.9m
2024 · €9.8m+€4.0m
Largest movements
Assets
- Financial fixed assets +€4.8m
up €4.8m (+145615.3%), from €3,310 to €4.8m
of which Affiliated companies: +€4.8m
- Cash -€1.2m
down €1.2m (-54.1%), from €2.2m to €1.0m
mainly Investment in fixed assets (net) (-€4.9m) and Receivables within one year (-€501,388)
- Receivables within one year +€501,388
up €501,388 (+40.9%), from €1.2m to €1.7m
of which Trade receivables: +€365,521
- Stocks and contracts +€230,287
up €230,287 (+22.9%), from €1.0m to €1.2m
- Tangible fixed assets -€173,412
down €173,412 (-3.3%), from €5.2m to €5.0m
of which Leasing and similar rights: -€153,825
Equity and liabilities
- Debts after one year +€2.2m
up €2.2m (+57.5%), from €3.8m to €6.0m
- Contributions +€900,000
up €900,000 (+210.8%), from €426,917 to €1.3m
- Other debts +€445,000
up €445,000 (+39.7%), from €1.1m to €1.6m
- Reserves +€313,381
up €313,381 (+28.5%), from €1.1m to €1.4m
of which Distributable reserves: +€322,069
- Current portion of long-term debt +€217,803
up €217,803 (+42.2%), from €516,688 to €734,491
Income statement
- Turnover +€14.3m
new in 2025: €14.3m
- Goods and materials +€9.1m
new in 2025: €9.1m
of which Purchases: +€9.3m
- Gross operating margin -€3.2m
no longer reported in 2025 (was €3.2m)
- Services and other goods +€1.6m
new in 2025: €1.6m
- Staff costs +€180,529
up €180,529 (+8.5%), from €2.1m to €2.3m
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.
Result 2024
€571,684
Turnover
+€14.3m
Other operating income
+€63,585
Goods and materials
-€9.1m
Services and other goods
-€1.6m
Staff costs
-€180,529
Depreciation
-€138,485
Write-downs
-€33,027
Other operating charges
-€57,726
Other operating items
-€3.2m
Financial income
-€20,975
Financial charges
-€85,124
Taxes
+€28,287
Deferred taxes and other
-€2,803
Result 2025
€588,383
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.
From operations
+€644,995
Investment
-€4.9m
Financing
+€3.0m
Cash 2024
€2.2m
From operations (derived)
+€644,995
Net result for the year
+€588,383
Depreciation
+€247,302
Receivables after one year
+€150,000
Stocks and contracts
-€230,287
Receivables within one year
-€501,388
Deferred charges and accrued income
+€1,171
Provisions
-€13,371
Trade debts
+€147,615
Tax, wage and social debts
-€189,431
Other debts
+€445,000
Investment (derived)
-€4.9m
Investment in fixed assets (net)
-€4.9m
Financing
+€3.0m
Debts after one year
+€2.2m
Current portion of long-term debt
+€217,803
Contributions, distributions and other
+€624,998
Cash 2025
€1.0m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,844,679 | €13,861,226 | +€4.0m | +40.8% |
| Fixed assets | 21/28 | €5,197,138 | €9,843,591 | +€4.6m | +89.4% |
| Tangible fixed assets | 22/27 | €5,193,828 | €5,020,416 | -€173,412 | -3.3% |
| Land and buildings | 22 | €176,379 | €172,213 | -€4,166 | -2.4% |
| Plant, machinery and equipment | 23 | €4,643 | €13,557 | +€8,914 | +192.0% |
| Furniture and vehicles | 24 | €141,784 | €117,449 | -€24,335 | -17.2% |
| Leasing and similar rights | 25 | €4,871,022 | €4,717,197 | -€153,825 | -3.2% |
| Financial fixed assets | 28 | €3,310 | €4,823,175 | +€4.8m | +145615.3% |
| Affiliated companies | 280/1 | - | €4,820,000 | +€4.8m | |
| Participating interests | 280 | - | €4,820,000 | +€4.8m | |
| Other financial fixed assets | 284/8 | - | €3,175 | +€3,175 | |
| Amounts receivable and cash guarantees | 285/8 | - | €3,175 | +€3,175 | |
| Current assets | 29/58 | €4,647,541 | €4,017,635 | -€629,906 | -13.6% |
| Amounts receivable after more than one year | 29 | €150,000 | €0 | -€150,000 | -100.0% |
| Other amounts receivable | 291 | €150,000 | €0 | -€150,000 | -100.0% |
| Stocks and contracts in progress | 3 | €1,006,885 | €1,237,172 | +€230,287 | +22.9% |
| Stocks | 30/36 | €1,006,885 | €1,237,172 | +€230,287 | +22.9% |
| Goods purchased for resale | 34 | - | €1,237,172 | +€1.2m | |
| Amounts receivable within one year | 40/41 | €1,225,428 | €1,726,816 | +€501,388 | +40.9% |
| Trade receivables | 40 | €997,236 | €1,362,757 | +€365,521 | +36.7% |
| Other amounts receivable | 41 | €228,192 | €364,059 | +€135,867 | +59.5% |
| Cash at bank and in hand | 54/58 | €2,238,756 | €1,028,346 | -€1.2m | -54.1% |
| Deferred charges and accrued income | 490/1 | €26,472 | €25,301 | -€1,171 | -4.4% |
| Total equity and liabilities | 10/49 | €9,844,679 | €13,861,226 | +€4.0m | +40.8% |
| Equity | 10/15 | €1,527,706 | €2,741,087 | +€1.2m | +79.4% |
| Contributions | 10/11 | €426,917 | €1,326,916 | +€900,000 | +210.8% |
| Capital | 10 | €426,917 | €1,326,916 | +€900,000 | +210.8% |
| Issued capital | 100 | €426,917 | €1,326,916 | +€900,000 | +210.8% |
| Reserves | 13 | €1,100,790 | €1,414,171 | +€313,381 | +28.5% |
| Non-distributable reserves | 130/1 | €42,692 | €74,116 | +€31,424 | +73.6% |
| Legal reserve | 130 | €42,692 | €74,116 | +€31,424 | +73.6% |
| Tax-exempt reserves | 132 | €84,356 | €44,244 | -€40,112 | -47.6% |
| Distributable reserves | 133 | €973,742 | €1,295,811 | +€322,069 | +33.1% |
| Provisions and deferred taxes | 16 | €48,201 | €34,830 | -€13,371 | -27.7% |
| Deferred taxes | 168 | €48,201 | €34,830 | -€13,371 | -27.7% |
| Amounts payable | 17/49 | €8,268,772 | €11,085,309 | +€2.8m | +34.1% |
| Amounts payable after more than one year | 17 | €3,818,659 | €6,014,209 | +€2.2m | +57.5% |
| Financial debts | 170/4 | €3,818,659 | €6,014,209 | +€2.2m | +57.5% |
| Leasing and similar obligations | 172 | - | €3,642,751 | +€3.6m | |
| Credit institutions | 173 | - | €2,371,458 | +€2.4m | |
| Amounts payable within one year | 42/48 | €4,450,113 | €5,071,100 | +€620,987 | +14.0% |
| Current portion of amounts payable after more than one year | 42 | €516,688 | €734,491 | +€217,803 | +42.2% |
| Trade debts | 44 | €2,190,916 | €2,338,531 | +€147,615 | +6.7% |
| Suppliers | 440/4 | €2,190,916 | €2,338,531 | +€147,615 | +6.7% |
| Taxes, remuneration and social security | 45 | €622,509 | €433,078 | -€189,431 | -30.4% |
| Taxes | 450/3 | €313,135 | €89,192 | -€223,943 | -71.5% |
| Remuneration and social security | 454/9 | €309,374 | €343,886 | +€34,512 | +11.2% |
| Other amounts payable | 47/48 | €1,120,000 | €1,565,000 | +€445,000 | +39.7% |
| Operating income | 70/76A | - | €14,363,342 | +€14.4m | |
| Turnover | 70 | - | €14,285,257 | +€14.3m | |
| Other operating income | 74 | - | €63,585 | +€63,585 | |
| Non-recurring operating income | 76A | - | €14,500 | +€14,500 | |
| Operating charges | 60/66A | - | €13,342,167 | +€13.3m | |
| Goods for resale, raw materials and consumables | 60 | - | €9,085,658 | +€9.1m | |
| Purchases | 600/8 | - | €9,315,945 | +€9.3m | |
| Change in stocks: decrease (increase) | 609 | - | -€230,287 | -€230,287 | |
| Services and other goods | 61 | - | €1,579,693 | +€1.6m | |
| Remuneration, social security and pensions | 62 | €2,119,741 | €2,300,270 | +€180,529 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108,817 | €247,302 | +€138,485 | +127.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €33,027 | +€33,027 | |
| Other operating charges | 640/8 | €38,491 | €96,217 | +€57,726 | +150.0% |
| Gross operating margin | 9900 | €3,190,910 | - | -€3.2m | |
| Operating profit (loss) | 9901 | €923,862 | €1,021,175 | +€97,313 | +10.5% |
| Financial income | 75/76B | €38,067 | €17,092 | -€20,975 | -55.1% |
| Recurring financial income | 75 | €38,067 | €17,092 | -€20,975 | -55.1% |
| Other financial income | 752/9 | - | €17,092 | +€17,092 | |
| Financial charges | 65/66B | €148,318 | €233,442 | +€85,124 | +57.4% |
| Recurring financial charges | 65 | €148,318 | €233,442 | +€85,124 | +57.4% |
| Other financial charges | 652/9 | - | €233,442 | +€233,442 | |
| Profit (loss) for the period before taxes | 9903 | €813,611 | €804,825 | -€8,786 | -1.1% |
| Transfer from deferred taxes | 780 | €16,174 | €13,371 | -€2,803 | -17.3% |
| Income taxes | 67/77 | €258,100 | €229,813 | -€28,287 | -11.0% |
| Taxes | 670/3 | - | €229,813 | +€229,813 | |
| Profit (loss) for the period | 9904 | €571,684 | €588,383 | +€16,699 | +2.9% |
| Transfer from tax-exempt reserves | 789 | €48,521 | €40,111 | -€8,410 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €620,205 | €628,494 | +€8,289 | +1.3% |
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 9 October 2026 via checked.be.