STOMMEN: 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.
STOMMEN
Largest movements
- Cash +€111,803
up €111,803 (+4.5%), from €2.5m to €2.6m
mainly Net result for the year (+€113,391) and Depreciation (+€53,953)
- Tangible fixed assets -€53,953
down €53,953 (-10.8%), from €497,508 to €443,555
of which Land and buildings: -€42,098
- Reserves +€113,391
up €113,391 (+12.0%), from €941,225 to €1.1m
- Purchases and services -€1.6m
down €1.6m (-93.4%), from €1.7m to €110,840
- Financial income -€326,595
down €326,595 (-86.1%), from €379,232 to €52,636
of which Non-recurring financial income: -€347,491
- Gross operating margin +€116,167
up €116,167 (+68.4%), from €169,810 to €285,977
- Financial charges -€16,392
down €16,392 (-10.9%), from €150,242 to €133,850
- Taxes -€8,238
down €8,238 (-27.3%), from €30,183 to €21,945
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 | €3,740,263 | €3,782,606 | +€42,343 | +1.1% |
| Fixed assets | 21/28 | €1,176,830 | €1,090,064 | -€86,766 | -7.4% |
| Tangible fixed assets | 22/27 | €497,508 | €443,555 | -€53,953 | -10.8% |
| Land and buildings | 22 | €469,902 | €427,804 | -€42,098 | -9.0% |
| Furniture and vehicles | 24 | €27,606 | €15,752 | -€11,854 | -42.9% |
| Financial fixed assets | 28 | €679,322 | €646,509 | -€32,813 | -4.8% |
| Current assets | 29/58 | €2,563,432 | €2,692,541 | +€129,109 | +5.0% |
| Amounts receivable within one year | 40/41 | €89,202 | €104,197 | +€14,995 | +16.8% |
| Trade receivables | 40 | €89,202 | €104,197 | +€14,995 | +16.8% |
| Cash at bank and in hand | 54/58 | €2,474,230 | €2,586,033 | +€111,803 | +4.5% |
| Deferred charges and accrued income | 490/1 | - | €2,311 | +€2,311 | |
| Total equity and liabilities | 10/49 | €3,740,263 | €3,782,606 | +€42,343 | +1.1% |
| Equity | 10/15 | €1,659,365 | €1,772,756 | +€113,391 | +6.8% |
| Contributions | 10/11 | €718,140 | €718,140 | = | 0.0% |
| Capital | 10 | €718,140 | €718,140 | = | 0.0% |
| Issued capital | 100 | €718,140 | €718,140 | = | 0.0% |
| Reserves | 13 | €941,225 | €1,054,616 | +€113,391 | +12.0% |
| Distributable reserves | 133 | €941,225 | €1,054,616 | +€113,391 | +12.0% |
| Amounts payable | 17/49 | €2,080,898 | €2,009,850 | -€71,048 | -3.4% |
| Amounts payable after more than one year | 17 | €31 | €2,151 | +€2,120 | +6,894% |
| Financial debts | 170/4 | €31 | €2,151 | +€2,120 | +6,894% |
| Amounts payable within one year | 42/48 | €2,080,867 | €2,007,699 | -€73,168 | -3.5% |
| Trade debts | 44 | €45,509 | €38,106 | -€7,403 | -16.3% |
| Suppliers | 440/4 | €45,509 | €38,106 | -€7,403 | -16.3% |
| Taxes, remuneration and social security | 45 | €83,038 | €47,439 | -€35,599 | -42.9% |
| Taxes | 450/3 | €79,303 | €47,439 | -€31,865 | -40.2% |
| Remuneration and social security | 454/9 | €3,734 | - | -€3,734 | |
| Other amounts payable | 47/48 | €1,952,321 | €1,922,155 | -€30,166 | -1.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,666,996 | €110,840 | -€1.6m | -93.4% |
| Remuneration, social security and pensions | 62 | €7,575 | €7,665 | +€89 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,349 | €53,953 | -€7,396 | -12.1% |
| Other operating charges | 640/8 | €14,249 | €7,810 | -€6,439 | -45.2% |
| Gross operating margin | 9900 | €169,810 | €285,977 | +€116,167 | +68.4% |
| Operating profit (loss) | 9901 | €86,637 | €216,550 | +€129,913 | +150% |
| Financial income | 75/76B | €379,232 | €52,636 | -€326,595 | -86.1% |
| Recurring financial income | 75 | €31,741 | €52,636 | +€20,895 | +65.8% |
| Non-recurring financial income | 76B | €347,491 | - | -€347,491 | |
| Financial charges | 65/66B | €150,242 | €133,850 | -€16,392 | -10.9% |
| Recurring financial charges | 65 | €150,242 | €133,850 | -€16,392 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €315,626 | €135,336 | -€180,290 | -57.1% |
| Income taxes | 67/77 | €30,183 | €21,945 | -€8,238 | -27.3% |
| Profit (loss) for the period | 9904 | €285,444 | €113,391 | -€172,052 | -60.3% |
| Profit (loss) for the period to be appropriated | 9905 | €285,444 | €113,391 | -€172,052 | -60.3% |
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 20 October 2026 via checked.be.