STOFFERIS: 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.
STOFFERIS
Largest movements
- Tangible fixed assets -€76,016
down €76,016 (-20.8%), from €365,892 to €289,876
- Cash -€35,767
down €35,767 (-14.3%), from €250,942 to €215,175
mainly Contributions, distributions and other (-€105,599) and Current portion of long-term debt (-€43,025)
- Receivables within one year -€32,144
down €32,144 (-12.3%), from €261,109 to €228,965
of which Trade receivables: -€25,189
- Stocks and contracts +€27,415
up €27,415 (+30.4%), from €90,192 to €117,607
- Current portion of long-term debt -€43,025
down €43,025 (-67.2%), from €64,011 to €20,986
- Reserves -€39,717
down €39,717 (-5.6%), from €705,674 to €665,956
of which Distributable reserves: -€39,717
- Trade debts -€26,536
down €26,536 (-23.0%), from €115,575 to €89,039
- Debts after one year -€23,730
down €23,730 (-25.9%), from €91,584 to €67,854
- Tax, wage and social debts +€17,648
up €17,648 (+94.2%), from €18,730 to €36,379
of which Taxes: +€16,361
- Gross operating margin -€30,167
down €30,167 (-7.7%), from €391,172 to €361,004
- Depreciation -€15,798
down €15,798 (-16.5%), from €95,991 to €80,193
- Other operating charges +€11,876
up €11,876 (+138%), from €8,602 to €20,477
- Staff costs +€10,668
up €10,668 (+7.6%), from €140,923 to €151,591
- Taxes -€5,710
down €5,710 (-13.3%), from €42,802 to €37,091
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 | €1,095,574 | €980,214 | -€115,360 | -10.5% |
| Fixed assets | 21/28 | €365,992 | €289,975 | -€76,016 | -20.8% |
| Tangible fixed assets | 22/27 | €365,892 | €289,876 | -€76,016 | -20.8% |
| Land and buildings | 22 | €309,500 | €278,628 | -€30,871 | -10.0% |
| Plant, machinery and equipment | 23 | €12,176 | €8,378 | -€3,798 | -31.2% |
| Furniture and vehicles | 24 | €35,665 | €2,870 | -€32,796 | -92.0% |
| Leasing and similar rights | 25 | €8,552 | €0 | -€8,552 | -100% |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €729,583 | €690,239 | -€39,344 | -5.4% |
| Stocks and contracts in progress | 3 | €90,192 | €117,607 | +€27,415 | +30.4% |
| Stocks | 30/36 | €90,192 | €117,607 | +€27,415 | +30.4% |
| Amounts receivable within one year | 40/41 | €261,109 | €228,965 | -€32,144 | -12.3% |
| Trade receivables | 40 | €235,754 | €210,566 | -€25,189 | -10.7% |
| Other amounts receivable | 41 | €25,355 | €18,400 | -€6,955 | -27.4% |
| Current investments | 50/53 | €127,339 | €127,339 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €250,942 | €215,175 | -€35,767 | -14.3% |
| Deferred charges and accrued income | 490/1 | - | €1,152 | +€1,152 | |
| Total equity and liabilities | 10/49 | €1,095,574 | €980,214 | -€115,360 | -10.5% |
| Equity | 10/15 | €805,674 | €765,956 | -€39,717 | -4.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €705,674 | €665,956 | -€39,717 | -5.6% |
| Tax-exempt reserves | 132 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €701,674 | €661,956 | -€39,717 | -5.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €289,901 | €214,258 | -€75,643 | -26.1% |
| Amounts payable after more than one year | 17 | €91,584 | €67,854 | -€23,730 | -25.9% |
| Financial debts | 170/4 | €91,584 | €67,854 | -€23,730 | -25.9% |
| Amounts payable within one year | 42/48 | €198,317 | €146,404 | -€51,913 | -26.2% |
| Current portion of amounts payable after more than one year | 42 | €64,011 | €20,986 | -€43,025 | -67.2% |
| Trade debts | 44 | €115,575 | €89,039 | -€26,536 | -23.0% |
| Suppliers | 440/4 | €115,575 | €89,039 | -€26,536 | -23.0% |
| Taxes, remuneration and social security | 45 | €18,730 | €36,379 | +€17,648 | +94.2% |
| Taxes | 450/3 | €1,968 | €18,329 | +€16,361 | +831% |
| Remuneration and social security | 454/9 | €16,762 | €18,050 | +€1,288 | +7.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €140,923 | €151,591 | +€10,668 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,991 | €80,193 | -€15,798 | -16.5% |
| Other operating charges | 640/8 | €8,602 | €20,477 | +€11,876 | +138% |
| Gross operating margin | 9900 | €391,172 | €361,004 | -€30,167 | -7.7% |
| Operating profit (loss) | 9901 | €145,656 | €108,743 | -€36,913 | -25.3% |
| Financial income | 75/76B | €2,893 | €2,436 | -€457 | -15.8% |
| Recurring financial income | 75 | €2,893 | €2,436 | -€457 | -15.8% |
| Financial charges | 65/66B | €9,968 | €8,206 | -€1,763 | -17.7% |
| Recurring financial charges | 65 | €9,968 | €8,206 | -€1,763 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €138,580 | €102,973 | -€35,607 | -25.7% |
| Income taxes | 67/77 | €42,802 | €37,091 | -€5,710 | -13.3% |
| Profit (loss) for the period | 9904 | €95,778 | €65,882 | -€29,897 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €95,778 | €65,882 | -€29,897 | -31.2% |
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.