STOEMP: 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.
STOEMP
Largest movements
- Receivables within one year +€28,301
up €28,301 (+216.1%), from €13,094 to €41,395
- Other debts +€21,748
up €21,748 (+2105.8%), from €1,033 to €22,781
- Trade debts +€3,376
up €3,376 (+157.3%), from €2,146 to €5,522
- Tax, wage and social debts +€2,677
up €2,677 (+216.0%), from €1,239 to €3,917
- Financial charges -€1,343
down €1,343 (-91.3%), from €1,471 to €128
- Gross operating margin +€1,239
up €1,239, from -€611 to €628
- Other operating charges -€69
no longer reported in 2025 (was €69)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,257 | €41,428 | +€28,171 | +212.5% |
| Fixed assets | 21/28 | €163 | €33 | -€130 | -79.7% |
| Tangible fixed assets | 22/27 | €163 | €33 | -€130 | -79.7% |
| Furniture and vehicles | 24 | €163 | €33 | -€130 | -79.7% |
| Current assets | 29/58 | €13,094 | €41,395 | +€28,301 | +216.1% |
| Amounts receivable within one year | 40/41 | €13,094 | €41,395 | +€28,301 | +216.1% |
| Trade receivables | 40 | €13,094 | €41,395 | +€28,301 | +216.1% |
| Total equity and liabilities | 10/49 | €13,257 | €41,428 | +€28,171 | +212.5% |
| Equity | 10/15 | -€4,480 | -€4,110 | +€370 | +8.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,931 | -€24,562 | +€370 | +1.5% |
| Amounts payable | 17/49 | €17,738 | €45,539 | +€27,801 | +156.7% |
| Amounts payable within one year | 42/48 | €17,738 | €45,539 | +€27,801 | +156.7% |
| Financial debts | 43 | €13,319 | €13,319 | = | 0.0% |
| Credit institutions | 430/8 | €13,319 | €13,319 | = | 0.0% |
| Trade debts | 44 | €2,146 | €5,522 | +€3,376 | +157.3% |
| Suppliers | 440/4 | €2,146 | €5,522 | +€3,376 | +157.3% |
| Taxes, remuneration and social security | 45 | €1,239 | €3,917 | +€2,677 | +216.0% |
| Taxes | 450/3 | €1,239 | €3,917 | +€2,677 | +216.0% |
| Other amounts payable | 47/48 | €1,033 | €22,781 | +€21,748 | +2105.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €130 | €130 | = | 0.0% |
| Other operating charges | 640/8 | €69 | - | -€69 | |
| Gross operating margin | 9900 | -€611 | €628 | +€1,239 | |
| Operating profit (loss) | 9901 | -€810 | €497 | +€1,308 | |
| Financial charges | 65/66B | €1,471 | €128 | -€1,343 | -91.3% |
| Recurring financial charges | 65 | €1,471 | €128 | -€1,343 | -91.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,281 | €370 | +€2,651 | |
| Profit (loss) for the period | 9904 | -€2,281 | €370 | +€2,651 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,281 | €370 | +€2,651 |
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.