STOOM: what changed
Two fiscal 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
- Tangible fixed assets -€8,688
down €8,688 (-22.7%), from €38,213 to €29,525
of which Plant, machinery and equipment: -€8,255
- Cash -€6,139
down €6,139 (-65.4%), from €9,394 to €3,255
mainly Net result for the year (-€28,012) and Current portion of long-term debt (-€2,829)
- Receivables within one year -€4,575
down €4,575 (-89.1%), from €5,135 to €560
of which Trade receivables: -€4,585
- Stocks and contracts +€723
up €723 (+85.7%), from €843 to €1,566
- Deferred charges and accrued income +€716
new in 2025: €716
- Profit (loss) carried forward -€19,399
new in 2025: -€19,399
- Reserves -€8,613
no longer reported in 2025 (was €8,613)
- Other debts +€6,251
up €6,251 (+25.8%), from €24,263 to €30,514
- Tax, wage and social debts +€5,009
up €5,009 (+90.1%), from €5,560 to €10,569
of which Taxes: +€2,676
- Current portion of long-term debt -€2,829
down €2,829 (-50.9%), from €5,560 to €2,731
- Gross operating margin -€29,448
down €29,448 (-89.6%), from €32,873 to €3,425
- Staff costs +€10,009
up €10,009 (+91.8%), from €10,909 to €20,918
- Depreciation -€2,189
down €2,189 (-20.1%), from €10,877 to €8,688
- Other operating charges +€418
up €418 (+106.1%), from €394 to €812
- Financial charges -€385
down €385 (-28.9%), from €1,331 to €946
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 | €55,485 | €37,521 | -€17,964 | -32.4% |
| Fixed assets | 21/28 | €40,113 | €31,425 | -€8,688 | -21.7% |
| Tangible fixed assets | 22/27 | €38,213 | €29,525 | -€8,688 | -22.7% |
| Plant, machinery and equipment | 23 | €35,879 | €27,624 | -€8,255 | -23.0% |
| Furniture and vehicles | 24 | €2,333 | €1,900 | -€433 | -18.6% |
| Financial fixed assets | 28 | €1,900 | €1,900 | = | 0.0% |
| Current assets | 29/58 | €15,372 | €6,096 | -€9,276 | -60.3% |
| Stocks and contracts in progress | 3 | €843 | €1,566 | +€723 | +85.7% |
| Stocks | 30/36 | €843 | €1,566 | +€723 | +85.7% |
| Amounts receivable within one year | 40/41 | €5,135 | €560 | -€4,575 | -89.1% |
| Trade receivables | 40 | €5,135 | €550 | -€4,585 | -89.3% |
| Other amounts receivable | 41 | - | €10 | +€10 | |
| Cash at bank and in hand | 54/58 | €9,394 | €3,255 | -€6,139 | -65.4% |
| Deferred charges and accrued income | 490/1 | - | €716 | +€716 | |
| Total equity and liabilities | 10/49 | €55,485 | €37,521 | -€17,964 | -32.4% |
| Equity | 10/15 | €11,613 | -€16,399 | -€28,012 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €8,613 | - | -€8,613 | |
| Distributable reserves | 133 | €8,613 | - | -€8,613 | |
| Profit (loss) carried forward | 14 | - | -€19,399 | -€19,399 | |
| Amounts payable | 17/49 | €43,871 | €53,920 | +€10,049 | +22.9% |
| Amounts payable after more than one year | 17 | - | €1,883 | +€1,883 | |
| Financial debts | 170/4 | - | €1,883 | +€1,883 | |
| Amounts payable within one year | 42/48 | €43,871 | €52,037 | +€8,166 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €5,560 | €2,731 | -€2,829 | -50.9% |
| Trade debts | 44 | €8,488 | €8,224 | -€265 | -3.1% |
| Suppliers | 440/4 | €8,488 | €8,224 | -€265 | -3.1% |
| Taxes, remuneration and social security | 45 | €5,560 | €10,569 | +€5,009 | +90.1% |
| Taxes | 450/3 | €5,554 | €8,230 | +€2,676 | +48.2% |
| Remuneration and social security | 454/9 | €6 | €2,339 | +€2,333 | +40934.9% |
| Other amounts payable | 47/48 | €24,263 | €30,514 | +€6,251 | +25.8% |
| Remuneration, social security and pensions | 62 | €10,909 | €20,918 | +€10,009 | +91.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,877 | €8,688 | -€2,189 | -20.1% |
| Other operating charges | 640/8 | €394 | €812 | +€418 | +106.1% |
| Gross operating margin | 9900 | €32,873 | €3,425 | -€29,448 | -89.6% |
| Operating profit (loss) | 9901 | €10,693 | -€26,993 | -€37,686 | |
| Financial income | 75/76B | €34 | €79 | +€45 | +132.4% |
| Recurring financial income | 75 | €34 | €79 | +€45 | +132.4% |
| Financial charges | 65/66B | €1,331 | €946 | -€385 | -28.9% |
| Recurring financial charges | 65 | €1,331 | €946 | -€385 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €9,396 | -€27,860 | -€37,256 | |
| Income taxes | 67/77 | €148 | €153 | +€4 | +2.9% |
| Profit (loss) for the period | 9904 | €9,248 | -€28,012 | -€37,260 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,248 | -€28,012 | -€37,260 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.