STOEMP: 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.
STOEMP
Largest movements
- Cash +€17,252
up €17,252 (+40.2%), from €42,892 to €60,144
mainly Other debts (+€21,433) and Depreciation (+€6,051)
- Tangible fixed assets -€6,051
down €6,051 (-26.2%), from €23,091 to €17,040
of which Plant, machinery and equipment: -€3,106
- Other debts +€21,433
up €21,433 (+404.0%), from €5,306 to €26,739
- Tax, wage and social debts -€8,338
down €8,338 (-40.9%), from €20,399 to €12,061
of which Taxes: -€11,668
- Trade debts -€2,447
down €2,447 (-33.4%), from €7,328 to €4,881
- Profit (loss) carried forward +€1,004
up €1,004 (+3.2%), from €31,135 to €32,139
- Gross operating margin -€6,808
down €6,808 (-9.7%), from €69,994 to €63,186
- Financial income +€5,002
new in 2025: €5,002
- Depreciation +€1,057
up €1,057 (+21.2%), from €4,994 to €6,051
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 | €79,168 | €90,820 | +€11,652 | +14.7% |
| Fixed assets | 21/28 | €23,091 | €17,040 | -€6,051 | -26.2% |
| Tangible fixed assets | 22/27 | €23,091 | €17,040 | -€6,051 | -26.2% |
| Land and buildings | 22 | €12,987 | €10,179 | -€2,808 | -21.6% |
| Plant, machinery and equipment | 23 | €9,704 | €6,599 | -€3,106 | -32.0% |
| Furniture and vehicles | 24 | €400 | €262 | -€137 | -34.4% |
| Current assets | 29/58 | €56,077 | €73,780 | +€17,703 | +31.6% |
| Stocks and contracts in progress | 3 | €6,524 | €6,926 | +€402 | +6.2% |
| Stocks | 30/36 | €6,524 | €6,926 | +€402 | +6.2% |
| Amounts receivable within one year | 40/41 | €6,661 | €6,710 | +€49 | +0.7% |
| Trade receivables | 40 | €6,661 | €6,631 | -€30 | -0.5% |
| Other amounts receivable | 41 | - | €80 | +€80 | |
| Cash at bank and in hand | 54/58 | €42,892 | €60,144 | +€17,252 | +40.2% |
| Total equity and liabilities | 10/49 | €79,168 | €90,820 | +€11,652 | +14.7% |
| Equity | 10/15 | €37,135 | €38,139 | +€1,004 | +2.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,135 | €32,139 | +€1,004 | +3.2% |
| Amounts payable | 17/49 | €42,033 | €52,681 | +€10,648 | +25.3% |
| Amounts payable within one year | 42/48 | €42,033 | €52,681 | +€10,648 | +25.3% |
| Financial debts | 43 | €9,000 | €9,000 | = | 0.0% |
| Other loans | 439 | €9,000 | €9,000 | = | 0.0% |
| Trade debts | 44 | €7,328 | €4,881 | -€2,447 | -33.4% |
| Suppliers | 440/4 | €7,328 | €4,881 | -€2,447 | -33.4% |
| Taxes, remuneration and social security | 45 | €20,399 | €12,061 | -€8,338 | -40.9% |
| Taxes | 450/3 | €16,523 | €4,855 | -€11,668 | -70.6% |
| Remuneration and social security | 454/9 | €3,876 | €7,206 | +€3,330 | +85.9% |
| Other amounts payable | 47/48 | €5,306 | €26,739 | +€21,433 | +404.0% |
| Remuneration, social security and pensions | 62 | €58,246 | €58,724 | +€478 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,994 | €6,051 | +€1,057 | +21.2% |
| Other operating charges | 640/8 | €1,460 | €1,000 | -€460 | -31.5% |
| Gross operating margin | 9900 | €69,994 | €63,186 | -€6,808 | -9.7% |
| Operating profit (loss) | 9901 | €5,294 | -€2,589 | -€7,883 | |
| Financial income | 75/76B | - | €5,002 | +€5,002 | |
| Recurring financial income | 75 | - | €5,002 | +€5,002 | |
| Financial charges | 65/66B | €156 | €653 | +€497 | +318.5% |
| Recurring financial charges | 65 | €156 | €653 | +€497 | +318.5% |
| Profit (loss) for the period before taxes | 9903 | €5,138 | €1,760 | -€3,378 | -65.7% |
| Income taxes | 67/77 | €1,446 | €757 | -€689 | -47.7% |
| Profit (loss) for the period | 9904 | €3,692 | €1,004 | -€2,689 | -72.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,692 | €1,004 | -€2,689 | -72.8% |
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 7 October 2026 via checked.be.