STÔME: 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.
What changed
STÔME
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€96,895
2024 · €566,417-€469,523
Equity
€2.5m
2024 · €2.4m+€96,895
Cash
€207,590
2024 · €277,760-€70,170
Balance sheet total
€6.3m
2024 · €7.1m-€778,872
Largest movements
Assets
- Stocks and contracts -€672,318
down €672,318 (-29.1%), from €2.3m to €1.6m
- Tangible fixed assets -€114,490
down €114,490 (-4.7%), from €2.5m to €2.3m
Equity and liabilities
- Debts after one year -€383,518
down €383,518 (-14.5%), from €2.6m to €2.3m
of which Financial debts: -€391,018
- Accrued charges and deferred income -€204,429
no longer reported in 2025 (was €204,429)
- Short-term financial debts -€100,000
down €100,000 (-9.1%), from €1.1m to €1.0m
- Reserves +€96,895
up €96,895 (+4.4%), from €2.2m to €2.3m
of which Distributable reserves: +€478,757
- Trade debts -€82,540
down €82,540 (-93.7%), from €88,098 to €5,557
Income statement
- Financial income -€557,880
down €557,880 (-96.9%), from €575,787 to €17,906
- Gross operating margin +€75,586
up €75,586 (+24.3%), from €311,110 to €386,696
- Financial charges -€9,999
down €9,999 (-6.1%), from €163,028 to €153,030
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.
Result 2024
€566,417
Gross operating margin
+€75,586
Depreciation
+€994
Other operating charges
-€231
Financial income
-€557,880
Financial charges
+€9,999
Taxes
+€2,011
Result 2025
€96,895
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.
From operations
+€470,142
Investment
-€8,817
Financing
-€531,495
Cash 2024
€277,760
From operations (derived)
+€470,142
Net result for the year
+€96,895
Depreciation
+€114,490
Stocks and contracts
+€672,318
Receivables within one year
-€68,794
Deferred charges and accrued income
-€495
Provisions
-€6,949
Trade debts
-€82,540
Tax, wage and social debts
+€16,981
Other debts
-€67,334
Accrued charges and deferred income
-€204,429
Investment (derived)
-€8,817
Investment in fixed assets (net)
-€8,817
Financing
-€531,495
Debts after one year
-€383,518
Current portion of long-term debt
-€47,977
Short-term financial debts
-€100,000
Cash 2025
€207,590
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,091,709 | €6,312,837 | -€778,872 | -11.0% |
| Fixed assets | 21/28 | €3,389,514 | €3,283,840 | -€105,673 | -3.1% |
| Tangible fixed assets | 22/27 | €2,458,916 | €2,344,426 | -€114,490 | -4.7% |
| Land and buildings | 22 | €2,458,916 | €2,344,426 | -€114,490 | -4.7% |
| Financial fixed assets | 28 | €930,597 | €939,414 | +€8,817 | +0.9% |
| Current assets | 29/58 | €3,702,196 | €3,028,997 | -€673,199 | -18.2% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,312,575 | €1,640,258 | -€672,318 | -29.1% |
| Stocks | 30/36 | €2,312,575 | €1,640,258 | -€672,318 | -29.1% |
| Amounts receivable within one year | 40/41 | €991,739 | €1,060,533 | +€68,794 | +6.9% |
| Trade receivables | 40 | €26,834 | €26,834 | = | 0.0% |
| Other amounts receivable | 41 | €964,904 | €1,033,698 | +€68,794 | +7.1% |
| Current investments | 50/53 | €20,122 | €20,122 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €277,760 | €207,590 | -€70,170 | -25.3% |
| Deferred charges and accrued income | 490/1 | - | €495 | +€495 | |
| Total equity and liabilities | 10/49 | €7,091,709 | €6,312,837 | -€778,872 | -11.0% |
| Equity | 10/15 | €2,416,102 | €2,512,996 | +€96,895 | +4.0% |
| Contributions | 10/11 | €196,500 | €196,500 | = | 0.0% |
| Reserves | 13 | €2,219,602 | €2,316,496 | +€96,895 | +4.4% |
| Non-distributable reserves | 130/1 | €6,559 | €6,559 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,559 | €6,559 | = | 0.0% |
| Tax-exempt reserves | 132 | €802,612 | €420,750 | -€381,862 | -47.6% |
| Distributable reserves | 133 | €1,410,431 | €1,889,188 | +€478,757 | +33.9% |
| Provisions and deferred taxes | 16 | €59,725 | €52,776 | -€6,949 | -11.6% |
| Deferred taxes | 168 | €59,725 | €52,776 | -€6,949 | -11.6% |
| Amounts payable | 17/49 | €4,615,883 | €3,747,065 | -€868,817 | -18.8% |
| Amounts payable after more than one year | 17 | €2,648,507 | €2,264,988 | -€383,518 | -14.5% |
| Financial debts | 170/4 | €1,610,607 | €1,219,588 | -€391,018 | -24.3% |
| Other amounts payable | 178/9 | €1,037,900 | €1,045,400 | +€7,500 | +0.7% |
| Amounts payable within one year | 42/48 | €1,762,947 | €1,482,077 | -€280,870 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €153,894 | €105,917 | -€47,977 | -31.2% |
| Financial debts | 43 | €1,100,000 | €1,000,000 | -€100,000 | -9.1% |
| Credit institutions | 430/8 | €1,100,000 | €1,000,000 | -€100,000 | -9.1% |
| Trade debts | 44 | €88,098 | €5,557 | -€82,540 | -93.7% |
| Suppliers | 440/4 | €88,098 | €5,557 | -€82,540 | -93.7% |
| Taxes, remuneration and social security | 45 | €89,618 | €106,600 | +€16,981 | +18.9% |
| Taxes | 450/3 | €89,618 | €106,600 | +€16,981 | +18.9% |
| Other amounts payable | 47/48 | €331,337 | €264,002 | -€67,334 | -20.3% |
| Accrued charges and deferred income | 492/3 | €204,429 | - | -€204,429 | |
| Non-recurring operating income | 76A | €1,840 | €1,840 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €115,484 | €114,490 | -€994 | -0.9% |
| Other operating charges | 640/8 | €14,733 | €14,964 | +€231 | +1.6% |
| Gross operating margin | 9900 | €311,110 | €386,696 | +€75,586 | +24.3% |
| Operating profit (loss) | 9901 | €180,893 | €257,242 | +€76,349 | +42.2% |
| Financial income | 75/76B | €575,787 | €17,906 | -€557,880 | -96.9% |
| Recurring financial income | 75 | €575,787 | €17,906 | -€557,880 | -96.9% |
| Financial charges | 65/66B | €163,028 | €153,030 | -€9,999 | -6.1% |
| Recurring financial charges | 65 | €163,028 | €153,030 | -€9,999 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €593,652 | €122,118 | -€471,533 | -79.4% |
| Transfer from deferred taxes | 780 | €6,949 | €6,949 | = | 0.0% |
| Income taxes | 67/77 | €34,184 | €32,173 | -€2,011 | -5.9% |
| Profit (loss) for the period | 9904 | €566,417 | €96,895 | -€469,523 | -82.9% |
| Transfer from tax-exempt reserves | 789 | €15,592 | €15,592 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €134,720 | €54,730 | -€79,990 | -59.4% |
| Profit (loss) for the period to be appropriated | 9905 | €447,289 | €57,757 | -€389,533 | -87.1% |
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 9 October 2026 via checked.be.