STOCKOMA: 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.
STOCKOMA
Largest movements
- Cash -€30,502
down €30,502 (-21.4%), from €142,725 to €112,223
mainly Contributions, distributions and other (-€47,466) and Trade debts (-€40,218)
- Tangible fixed assets -€24,912
down €24,912 (-6.5%), from €386,092 to €361,181
of which Land and buildings: -€13,222
- Stocks and contracts +€20,306
up €20,306 (+7.2%), from €280,287 to €300,593
- Receivables within one year +€15,027
up €15,027 (+63.0%), from €23,859 to €38,886
of which Other amounts receivable: +€9,019
- Other debts +€55,258
up €55,258 (+44.8%), from €123,259 to €178,517
- Trade debts -€40,218
down €40,218 (-45.6%), from €88,292 to €48,074
- Reserves -€36,709
down €36,709 (-8.7%), from €419,761 to €383,052
of which Distributable reserves: -€33,610
- Depreciation +€10,662
up €10,662 (+48.1%), from €22,154 to €32,815
- Gross operating margin +€9,433
up €9,433 (+8.0%), from €117,859 to €127,293
- Staff costs +€3,433
up €3,433 (+6.0%), from €56,916 to €60,350
- Financial charges -€1,298
down €1,298 (-9.4%), from €13,838 to €12,540
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 | €860,963 | €831,803 | -€29,160 | -3.4% |
| Fixed assets | 21/28 | €386,792 | €361,881 | -€24,912 | -6.4% |
| Tangible fixed assets | 22/27 | €386,092 | €361,181 | -€24,912 | -6.5% |
| Land and buildings | 22 | €350,031 | €336,808 | -€13,222 | -3.8% |
| Plant, machinery and equipment | 23 | €21,062 | €18,734 | -€2,328 | -11.1% |
| Furniture and vehicles | 24 | €15,000 | €5,639 | -€9,361 | -62.4% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €474,171 | €469,923 | -€4,248 | -0.9% |
| Stocks and contracts in progress | 3 | €280,287 | €300,593 | +€20,306 | +7.2% |
| Stocks | 30/36 | €280,287 | €300,593 | +€20,306 | +7.2% |
| Amounts receivable within one year | 40/41 | €23,859 | €38,886 | +€15,027 | +63.0% |
| Trade receivables | 40 | €16,359 | €22,367 | +€6,008 | +36.7% |
| Other amounts receivable | 41 | €7,500 | €16,519 | +€9,019 | +120% |
| Current investments | 50/53 | €22,499 | €18,221 | -€4,278 | -19.0% |
| Cash at bank and in hand | 54/58 | €142,725 | €112,223 | -€30,502 | -21.4% |
| Deferred charges and accrued income | 490/1 | €4,801 | - | -€4,801 | |
| Total equity and liabilities | 10/49 | €860,963 | €831,803 | -€29,160 | -3.4% |
| Equity | 10/15 | €450,747 | €414,038 | -€36,709 | -8.1% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €419,761 | €383,052 | -€36,709 | -8.7% |
| Non-distributable reserves | 130/1 | €3,099 | - | -€3,099 | |
| Reserves not available under the articles | 1311 | €3,099 | - | -€3,099 | |
| Distributable reserves | 133 | €416,662 | €383,052 | -€33,610 | -8.1% |
| Amounts payable | 17/49 | €410,216 | €417,765 | +€7,549 | +1.8% |
| Amounts payable after more than one year | 17 | €151,111 | €146,657 | -€4,455 | -2.9% |
| Financial debts | 170/4 | €151,111 | €146,657 | -€4,455 | -2.9% |
| Amounts payable within one year | 42/48 | €259,104 | €271,109 | +€12,004 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €6,887 | €4,455 | -€2,432 | -35.3% |
| Trade debts | 44 | €88,292 | €48,074 | -€40,218 | -45.6% |
| Suppliers | 440/4 | €88,292 | €48,074 | -€40,218 | -45.6% |
| Taxes, remuneration and social security | 45 | €40,666 | €40,062 | -€604 | -1.5% |
| Taxes | 450/3 | €24,429 | €28,987 | +€4,557 | +18.7% |
| Remuneration and social security | 454/9 | €16,237 | €11,076 | -€5,162 | -31.8% |
| Other amounts payable | 47/48 | €123,259 | €178,517 | +€55,258 | +44.8% |
| Remuneration, social security and pensions | 62 | €56,916 | €60,350 | +€3,433 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,154 | €32,815 | +€10,662 | +48.1% |
| Other operating charges | 640/8 | €5,999 | €6,476 | +€477 | +7.9% |
| Non-recurring operating charges | 66A | €82 | - | -€82 | |
| Gross operating margin | 9900 | €117,859 | €127,293 | +€9,433 | +8.0% |
| Operating profit (loss) | 9901 | €32,709 | €27,652 | -€5,057 | -15.5% |
| Financial income | 75/76B | €747 | €1,230 | +€483 | +64.7% |
| Recurring financial income | 75 | €747 | €1,230 | +€483 | +64.7% |
| Financial charges | 65/66B | €13,838 | €12,540 | -€1,298 | -9.4% |
| Recurring financial charges | 65 | €13,838 | €12,540 | -€1,298 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €19,618 | €16,342 | -€3,275 | -16.7% |
| Income taxes | 67/77 | €5,201 | €5,586 | +€385 | +7.4% |
| Profit (loss) for the period | 9904 | €14,417 | €10,757 | -€3,660 | -25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,417 | €10,757 | -€3,660 | -25.4% |
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 21 October 2026 via checked.be.