STM CONSULT: 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.
STM CONSULT
Largest movements
- Cash -€4,023
down €4,023 (-23.1%), from €17,403 to €13,379
mainly Debts after one year (-€17,340) and Receivables within one year (-€3,342)
- Receivables within one year +€3,342
up €3,342 (+37.3%), from €8,960 to €12,302
of which Other amounts receivable: +€3,342
- Debts after one year -€17,340
down €17,340 (-10.7%), from €162,103 to €144,763
- Profit (loss) carried forward +€14,588
up €14,588 (+163%), from €8,973 to €23,561
- Gross operating margin +€7,899
up €7,899 (+37.0%), from €21,373 to €29,273
- Other operating charges +€589
up €589 (+37.4%), from €1,572 to €2,161
- Taxes -€461
down €461 (-6.4%), from €7,209 to €6,748
- Financial charges -€323
down €323 (-5.6%), from €5,746 to €5,423
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 | €232,069 | €232,395 | +€326 | +0.1% |
| Fixed assets | 21/28 | €205,707 | €206,543 | +€836 | +0.4% |
| Tangible fixed assets | 22/27 | €707 | €1,543 | +€836 | +118% |
| Furniture and vehicles | 24 | €707 | €1,543 | +€836 | +118% |
| Financial fixed assets | 28 | €205,000 | €205,000 | = | 0.0% |
| Current assets | 29/58 | €26,363 | €25,852 | -€511 | -1.9% |
| Amounts receivable within one year | 40/41 | €8,960 | €12,302 | +€3,342 | +37.3% |
| Trade receivables | 40 | €7,105 | €7,105 | = | 0.0% |
| Other amounts receivable | 41 | €1,855 | €5,197 | +€3,342 | +180% |
| Cash at bank and in hand | 54/58 | €17,403 | €13,379 | -€4,023 | -23.1% |
| Deferred charges and accrued income | 490/1 | - | €171 | +€171 | |
| Total equity and liabilities | 10/49 | €232,069 | €232,395 | +€326 | +0.1% |
| Equity | 10/15 | €41,473 | €56,061 | +€14,588 | +35.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,973 | €23,561 | +€14,588 | +163% |
| Amounts payable | 17/49 | €190,596 | €176,334 | -€14,262 | -7.5% |
| Amounts payable after more than one year | 17 | €162,103 | €144,763 | -€17,340 | -10.7% |
| Financial debts | 170/4 | €162,103 | €144,763 | -€17,340 | -10.7% |
| Amounts payable within one year | 42/48 | €27,854 | €30,639 | +€2,784 | +10.0% |
| Current portion of amounts payable after more than one year | 42 | €18,029 | €18,754 | +€725 | +4.0% |
| Trade debts | 44 | €3,656 | €3,920 | +€264 | +7.2% |
| Suppliers | 440/4 | €3,656 | €3,920 | +€264 | +7.2% |
| Taxes, remuneration and social security | 45 | €5,382 | €7,177 | +€1,795 | +33.4% |
| Taxes | 450/3 | €5,382 | €7,177 | +€1,795 | +33.4% |
| Other amounts payable | 47/48 | €788 | €788 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €639 | €932 | +€293 | +45.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €239 | €353 | +€114 | +47.7% |
| Other operating charges | 640/8 | €1,572 | €2,161 | +€589 | +37.4% |
| Gross operating margin | 9900 | €21,373 | €29,273 | +€7,899 | +37.0% |
| Operating profit (loss) | 9901 | €19,562 | €26,759 | +€7,196 | +36.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -97.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -97.7% |
| Financial charges | 65/66B | €5,746 | €5,423 | -€323 | -5.6% |
| Recurring financial charges | 65 | €5,746 | €5,423 | -€323 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €13,816 | €21,335 | +€7,519 | +54.4% |
| Income taxes | 67/77 | €7,209 | €6,748 | -€461 | -6.4% |
| Profit (loss) for the period | 9904 | €6,608 | €14,588 | +€7,980 | +121% |
| Profit (loss) for the period to be appropriated | 9905 | €6,608 | €14,588 | +€7,980 | +121% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.