Stoffels IMC: 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.
Stoffels IMC
Largest movements
- Cash -€1.4m
down €1.4m (-62.2%), from €2.3m to €875,204
mainly Receivables after one year (-€1.2m) and Tax, wage and social debts (-€778,594)
- Receivables after one year +€1.2m
new in 2025: €1.2m
- Receivables within one year +€591,808
up €591,808 (+40.7%), from €1.5m to €2.0m
of which Other amounts receivable: +€960,069
- Deferred charges and accrued income -€59,284
down €59,284 (-18.4%), from €322,052 to €262,768
- Reserves +€849,821
up €849,821 (+25.4%), from €3.4m to €4.2m
- Tax, wage and social debts -€778,594
no longer reported in 2025 (was €778,594)
- Trade debts +€162,067
up €162,067 (+260%), from €62,265 to €224,331
- Gross operating margin -€895,329
down €895,329 (-35.6%), from €2.5m to €1.6m
- Taxes -€350,507
down €350,507 (-45.7%), from €766,679 to €416,172
- Financial charges +€173,086
up €173,086 (+1,525%), from €11,351 to €184,437
- Financial income -€155,593
down €155,593 (-77.0%), from €202,192 to €46,599
- Staff costs -€100,805
down €100,805 (-36.9%), from €272,967 to €172,162
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 | €4,241,346 | €4,479,640 | +€238,294 | +5.6% |
| Fixed assets | 21/28 | €150,602 | €114,331 | -€36,271 | -24.1% |
| Tangible fixed assets | 22/27 | €149,402 | €113,131 | -€36,271 | -24.3% |
| Furniture and vehicles | 24 | €149,402 | €113,131 | -€36,271 | -24.3% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €4,090,744 | €4,365,309 | +€274,565 | +6.7% |
| Amounts receivable after more than one year | 29 | - | €1,180,000 | +€1.2m | |
| Other amounts receivable | 291 | - | €1,180,000 | +€1.2m | |
| Amounts receivable within one year | 40/41 | €1,455,529 | €2,047,337 | +€591,808 | +40.7% |
| Trade receivables | 40 | €623,304 | €255,042 | -€368,261 | -59.1% |
| Other amounts receivable | 41 | €832,225 | €1,792,295 | +€960,069 | +115% |
| Cash at bank and in hand | 54/58 | €2,313,163 | €875,204 | -€1.4m | -62.2% |
| Deferred charges and accrued income | 490/1 | €322,052 | €262,768 | -€59,284 | -18.4% |
| Total equity and liabilities | 10/49 | €4,241,346 | €4,479,640 | +€238,294 | +5.6% |
| Equity | 10/15 | €3,400,487 | €4,250,308 | +€849,821 | +25.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €3,350,487 | €4,200,308 | +€849,821 | +25.4% |
| Distributable reserves | 133 | €3,350,487 | €4,200,308 | +€849,821 | +25.4% |
| Amounts payable | 17/49 | €840,859 | €229,331 | -€611,528 | -72.7% |
| Amounts payable within one year | 42/48 | €840,859 | €229,331 | -€611,528 | -72.7% |
| Trade debts | 44 | €62,265 | €224,331 | +€162,067 | +260% |
| Suppliers | 440/4 | €62,265 | €224,331 | +€162,067 | +260% |
| Taxes, remuneration and social security | 45 | €778,594 | - | -€778,594 | |
| Taxes | 450/3 | €778,594 | - | -€778,594 | |
| Other amounts payable | 47/48 | - | €5,000 | +€5,000 | |
| Remuneration, social security and pensions | 62 | €272,967 | €172,162 | -€100,805 | -36.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,806 | €36,271 | +€10,466 | +40.6% |
| Other operating charges | 640/8 | €1,774 | €2,209 | +€435 | +24.5% |
| Gross operating margin | 9900 | €2,514,803 | €1,619,474 | -€895,329 | -35.6% |
| Operating profit (loss) | 9901 | €2,214,255 | €1,408,831 | -€805,424 | -36.4% |
| Financial income | 75/76B | €202,192 | €46,599 | -€155,593 | -77.0% |
| Recurring financial income | 75 | €202,192 | €46,599 | -€155,593 | -77.0% |
| Financial charges | 65/66B | €11,351 | €184,437 | +€173,086 | +1,525% |
| Recurring financial charges | 65 | €11,351 | €184,437 | +€173,086 | +1,525% |
| Profit (loss) for the period before taxes | 9903 | €2,405,097 | €1,270,993 | -€1.1m | -47.2% |
| Income taxes | 67/77 | €766,679 | €416,172 | -€350,507 | -45.7% |
| Profit (loss) for the period | 9904 | €1,638,418 | €854,821 | -€783,597 | -47.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,638,418 | €854,821 | -€783,597 | -47.8% |
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 15 October 2026 via checked.be.