STOOM: 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.
STOOM
Largest movements
- Receivables within one year -€53,680
down €53,680 (-55.8%), from €96,236 to €42,555
of which Trade receivables: -€58,323
- Cash -€11,929
down €11,929 (-34.5%), from €34,613 to €22,684
mainly Net result for the year (-€23,057) and Tax, wage and social debts (-€22,998)
- Current investments +€4,987
new in 2025: €4,987
- Tangible fixed assets -€4,857
down €4,857 (-17.6%), from €27,584 to €22,728
of which Other tangible fixed assets: -€4,615
- Deferred charges and accrued income +€2,479
up €2,479 (+589.1%), from €421 to €2,900
- Profit (loss) carried forward -€23,057
new in 2025: -€23,057
- Tax, wage and social debts -€22,998
down €22,998 (-58.9%), from €39,079 to €16,081
of which Taxes: -€22,998
- Trade debts -€17,574
down €17,574 (-55.9%), from €31,451 to €13,877
- Reserves -€11,817
down €11,817 (-14.7%), from €80,429 to €68,612
- Other debts +€11,817
new in 2025: €11,817
- Gross operating margin -€30,979
down €30,979, from €17,139 to -€13,840
- Taxes -€3,835
down €3,835 (-90.8%), from €4,222 to €387
- Other operating charges +€671
up €671 (+85.7%), from €783 to €1,455
- Depreciation -€494
down €494 (-7.6%), from €6,526 to €6,033
- Financial charges +€309
up €309 (+11.7%), from €2,634 to €2,943
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €158,853 | €95,854 | -€62,999 | -39.7% |
| Fixed assets | 21/28 | €27,584 | €22,728 | -€4,857 | -17.6% |
| Tangible fixed assets | 22/27 | €27,584 | €22,728 | -€4,857 | -17.6% |
| Furniture and vehicles | 24 | €3,076 | €2,834 | -€241 | -7.8% |
| Other tangible fixed assets | 26 | €24,509 | €19,893 | -€4,615 | -18.8% |
| Current assets | 29/58 | €131,269 | €73,126 | -€58,143 | -44.3% |
| Amounts receivable within one year | 40/41 | €96,236 | €42,555 | -€53,680 | -55.8% |
| Trade receivables | 40 | €69,311 | €10,989 | -€58,323 | -84.1% |
| Other amounts receivable | 41 | €26,924 | €31,567 | +€4,643 | +17.2% |
| Current investments | 50/53 | - | €4,987 | +€4,987 | |
| Cash at bank and in hand | 54/58 | €34,613 | €22,684 | -€11,929 | -34.5% |
| Deferred charges and accrued income | 490/1 | €421 | €2,900 | +€2,479 | +589.1% |
| Total equity and liabilities | 10/49 | €158,853 | €95,854 | -€62,999 | -39.7% |
| Equity | 10/15 | €86,629 | €51,756 | -€34,873 | -40.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €80,429 | €68,612 | -€11,817 | -14.7% |
| Distributable reserves | 133 | €80,429 | €68,612 | -€11,817 | -14.7% |
| Profit (loss) carried forward | 14 | - | -€23,057 | -€23,057 | |
| Amounts payable | 17/49 | €72,224 | €44,098 | -€28,126 | -38.9% |
| Amounts payable within one year | 42/48 | €71,775 | €43,404 | -€28,371 | -39.5% |
| Financial debts | 43 | €1,245 | €1,629 | +€385 | +30.9% |
| Credit institutions | 430/8 | €1,245 | €1,629 | +€385 | +30.9% |
| Trade debts | 44 | €31,451 | €13,877 | -€17,574 | -55.9% |
| Suppliers | 440/4 | €31,451 | €13,877 | -€17,574 | -55.9% |
| Taxes, remuneration and social security | 45 | €39,079 | €16,081 | -€22,998 | -58.9% |
| Taxes | 450/3 | €39,079 | €16,081 | -€22,998 | -58.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €11,817 | +€11,817 | |
| Accrued charges and deferred income | 492/3 | €449 | €694 | +€245 | +54.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,526 | €6,033 | -€494 | -7.6% |
| Other operating charges | 640/8 | €783 | €1,455 | +€671 | +85.7% |
| Gross operating margin | 9900 | €17,139 | -€13,840 | -€30,979 | |
| Operating profit (loss) | 9901 | €9,829 | -€21,327 | -€31,156 | |
| Financial income | 75/76B | €1,426 | €1,601 | +€174 | +12.2% |
| Recurring financial income | 75 | €1,426 | €1,601 | +€174 | +12.2% |
| Financial charges | 65/66B | €2,634 | €2,943 | +€309 | +11.7% |
| Recurring financial charges | 65 | €2,634 | €2,943 | +€309 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | €8,621 | -€22,669 | -€31,291 | |
| Income taxes | 67/77 | €4,222 | €387 | -€3,835 | -90.8% |
| Profit (loss) for the period | 9904 | €4,399 | -€23,057 | -€27,456 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,399 | -€23,057 | -€27,456 |
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 10 October 2026 via checked.be.