STOFFEL & CONCEPT: 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.
STOFFEL & CONCEPT
Largest movements
- Stocks and contracts +€38,000
new in 2024: €38,000
- Cash -€11,638
down €11,638 (-57.7%), from €20,166 to €8,528
mainly Stocks and contracts (-€38,000) and Deferred charges and accrued income (-€7,923)
- Receivables within one year -€11,511
down €11,511 (-82.8%), from €13,909 to €2,398
- Deferred charges and accrued income +€7,923
up €7,923 (+188%), from €4,220 to €12,143
- Tax, wage and social debts +€8,997
up €8,997 (+20,923%), from €43 to €9,040
of which Remuneration and social security: +€7,280
- Other debts +€8,762
new in 2024: €8,762
- Trade debts +€7,184
up €7,184 (+157%), from €4,565 to €11,749
- Profit (loss) carried forward -€2,121
down €2,121 (-6.2%), from €34,093 to €31,972
- Turnover +€51,492
up €51,492 (+58.2%), from €88,492 to €139,984
- Staff costs +€31,002
up €31,002 (+345%), from €8,993 to €39,995
- Gross operating margin +€27,089
up €27,089 (+415%), from €6,525 to €33,614
- Purchases and services +€24,371
up €24,371 (+29.7%), from €81,999 to €106,370
- Taxes -€7,292
down €7,292 (-83.3%), from €8,759 to €1,467
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,701 | €64,523 | +€22,822 | +54.7% |
| Fixed assets | 21/28 | €3,406 | €3,454 | +€48 | +1.4% |
| Tangible fixed assets | 22/27 | €3,109 | €3,157 | +€48 | +1.5% |
| Plant, machinery and equipment | 23 | €3,109 | €3,157 | +€48 | +1.5% |
| Financial fixed assets | 28 | €297 | €297 | = | 0.0% |
| Current assets | 29/58 | €38,295 | €61,069 | +€22,774 | +59.5% |
| Stocks and contracts in progress | 3 | - | €38,000 | +€38,000 | |
| Stocks | 30/36 | - | €38,000 | +€38,000 | |
| Amounts receivable within one year | 40/41 | €13,909 | €2,398 | -€11,511 | -82.8% |
| Other amounts receivable | 41 | €13,909 | €2,398 | -€11,511 | -82.8% |
| Cash at bank and in hand | 54/58 | €20,166 | €8,528 | -€11,638 | -57.7% |
| Deferred charges and accrued income | 490/1 | €4,220 | €12,143 | +€7,923 | +188% |
| Total equity and liabilities | 10/49 | €41,701 | €64,523 | +€22,822 | +54.7% |
| Equity | 10/15 | €37,093 | €34,972 | -€2,121 | -5.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,093 | €31,972 | -€2,121 | -6.2% |
| Amounts payable | 17/49 | €4,608 | €29,551 | +€24,943 | +541% |
| Amounts payable within one year | 42/48 | €4,608 | €29,551 | +€24,943 | +541% |
| Trade debts | 44 | €4,565 | €11,749 | +€7,184 | +157% |
| Suppliers | 440/4 | €4,565 | €11,749 | +€7,184 | +157% |
| Taxes, remuneration and social security | 45 | €43 | €9,040 | +€8,997 | +20,923% |
| Taxes | 450/3 | - | €1,717 | +€1,717 | |
| Remuneration and social security | 454/9 | €43 | €7,323 | +€7,280 | +16,930% |
| Other amounts payable | 47/48 | - | €8,762 | +€8,762 | |
| Turnover | 70 | €88,492 | €139,984 | +€51,492 | +58.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €81,999 | €106,370 | +€24,371 | +29.7% |
| Remuneration, social security and pensions | 62 | €8,993 | €39,995 | +€31,002 | +345% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92 | €1,052 | +€960 | +1,043% |
| Other operating charges | 640/8 | €2,274 | €2,430 | +€156 | +6.9% |
| Gross operating margin | 9900 | €6,525 | €33,614 | +€27,089 | +415% |
| Operating profit (loss) | 9901 | -€4,834 | -€9,863 | -€5,029 | -104% |
| Financial income | 75/76B | €9,591 | €9,412 | -€179 | -1.9% |
| Recurring financial income | 75 | €9,591 | €9,369 | -€222 | -2.3% |
| Non-recurring financial income | 76B | - | €43 | +€43 | |
| Financial charges | 65/66B | €129 | €203 | +€74 | +57.4% |
| Recurring financial charges | 65 | €129 | €203 | +€74 | +57.4% |
| Profit (loss) for the period before taxes | 9903 | €4,628 | -€654 | -€5,282 | |
| Income taxes | 67/77 | €8,759 | €1,467 | -€7,292 | -83.3% |
| Profit (loss) for the period | 9904 | -€4,131 | -€2,121 | +€2,010 | +48.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,131 | -€2,121 | +€2,010 | +48.7% |
Source: filed annual accounts (NBB), financial years ended 30 November 2023 and 30 November 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.