Stoëmp Studio: 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.
Stoëmp Studio
Largest movements
- Receivables within one year -€78,319
down €78,319 (-48.0%), from €163,306 to €84,988
of which Trade receivables: -€68,952
- Cash +€22,515
up €22,515 (+55.1%), from €40,889 to €63,404
mainly Receivables within one year (+€78,319) and Net result for the year (+€18,684)
- Tangible fixed assets -€8,743
down €8,743 (-31.4%), from €27,886 to €19,142
- Reserves -€50,000
down €50,000 (-72.5%), from €68,927 to €18,927
- Profit (loss) carried forward +€18,684
new in 2025: €18,684
- Tax, wage and social debts -€15,713
down €15,713 (-28.2%), from €55,704 to €39,991
of which Taxes: -€15,611
- Current portion of long-term debt -€10,278
down €10,278 (-58.7%), from €17,499 to €7,220
- Other debts +€8,563
up €8,563 (+25.1%), from €34,060 to €42,623
- Staff costs +€11,044
up €11,044 (+7.0%), from €158,230 to €169,275
- Financial income +€6,185
up €6,185 (+8485.8%), from €73 to €6,258
- Other operating charges -€3,948
down €3,948 (-76.8%), from €5,139 to €1,191
- Gross operating margin -€3,870
down €3,870 (-1.8%), from €215,705 to €211,835
- Depreciation -€3,313
down €3,313 (-16.0%), from €20,642 to €17,330
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 | €236,438 | €171,648 | -€64,790 | -27.4% |
| Fixed assets | 21/28 | €31,984 | €22,790 | -€9,193 | -28.7% |
| Intangible fixed assets | 21 | €577 | €127 | -€450 | -78.0% |
| Tangible fixed assets | 22/27 | €27,886 | €19,142 | -€8,743 | -31.4% |
| Furniture and vehicles | 24 | €27,886 | €19,142 | -€8,743 | -31.4% |
| Financial fixed assets | 28 | €3,521 | €3,521 | = | 0.0% |
| Current assets | 29/58 | €204,455 | €148,858 | -€55,597 | -27.2% |
| Amounts receivable within one year | 40/41 | €163,306 | €84,988 | -€78,319 | -48.0% |
| Trade receivables | 40 | €130,853 | €61,901 | -€68,952 | -52.7% |
| Other amounts receivable | 41 | €32,454 | €23,086 | -€9,367 | -28.9% |
| Cash at bank and in hand | 54/58 | €40,889 | €63,404 | +€22,515 | +55.1% |
| Deferred charges and accrued income | 490/1 | €259 | €467 | +€208 | +80.0% |
| Total equity and liabilities | 10/49 | €236,438 | €171,648 | -€64,790 | -27.4% |
| Equity | 10/15 | €87,527 | €56,212 | -€31,316 | -35.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €68,927 | €18,927 | -€50,000 | -72.5% |
| Distributable reserves | 133 | €68,927 | €18,927 | -€50,000 | -72.5% |
| Profit (loss) carried forward | 14 | - | €18,684 | +€18,684 | |
| Amounts payable | 17/49 | €148,911 | €115,437 | -€33,474 | -22.5% |
| Amounts payable after more than one year | 17 | €7,220 | - | -€7,220 | |
| Financial debts | 170/4 | €7,220 | - | -€7,220 | |
| Amounts payable within one year | 42/48 | €138,866 | €115,437 | -€23,429 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €17,499 | €7,220 | -€10,278 | -58.7% |
| Financial debts | 43 | €8,492 | €8,100 | -€393 | -4.6% |
| Credit institutions | 430/8 | €8,492 | €8,100 | -€393 | -4.6% |
| Trade debts | 44 | €23,111 | €17,503 | -€5,608 | -24.3% |
| Suppliers | 440/4 | €23,111 | €17,503 | -€5,608 | -24.3% |
| Taxes, remuneration and social security | 45 | €55,704 | €39,991 | -€15,713 | -28.2% |
| Taxes | 450/3 | €34,378 | €18,766 | -€15,611 | -45.4% |
| Remuneration and social security | 454/9 | €21,326 | €21,225 | -€102 | -0.5% |
| Other amounts payable | 47/48 | €34,060 | €42,623 | +€8,563 | +25.1% |
| Accrued charges and deferred income | 492/3 | €2,825 | - | -€2,825 | |
| Remuneration, social security and pensions | 62 | €158,230 | €169,275 | +€11,044 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,642 | €17,330 | -€3,313 | -16.0% |
| Other operating charges | 640/8 | €5,139 | €1,191 | -€3,948 | -76.8% |
| Gross operating margin | 9900 | €215,705 | €211,835 | -€3,870 | -1.8% |
| Operating profit (loss) | 9901 | €31,694 | €24,040 | -€7,654 | -24.1% |
| Financial income | 75/76B | €73 | €6,258 | +€6,185 | +8485.8% |
| Recurring financial income | 75 | €73 | €6,258 | +€6,185 | +8485.8% |
| Financial charges | 65/66B | €3,633 | €1,850 | -€1,783 | -49.1% |
| Recurring financial charges | 65 | €3,633 | €1,850 | -€1,783 | -49.1% |
| Profit (loss) for the period before taxes | 9903 | €28,134 | €28,448 | +€315 | +1.1% |
| Income taxes | 67/77 | €8,980 | €9,764 | +€784 | +8.7% |
| Profit (loss) for the period | 9904 | €19,154 | €18,684 | -€470 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,154 | €18,684 | -€470 | -2.5% |
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 10 October 2026 via checked.be.