STOOP: 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
STOOP
NACE 46.820, Wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€206,144
2024 · €1.8m-€1.6m
Equity
€13.8m
2024 · €14.1m-€351,112
Cash
€300,855
2024 · €491,254-€190,399
Balance sheet total
€31.1m
2024 · €24.0m+€7.1m
Largest movements
Assets
- Receivables within one year +€5.4m
up €5.4m (+33.8%), from €16.1m to €21.5m
of which Trade receivables: +€5.4m
- Stocks and contracts +€1.9m
up €1.9m (+137%), from €1.4m to €3.4m
Equity and liabilities
- Trade debts +€6.4m
up €6.4m (+65.4%), from €9.8m to €16.2m
- Other debts +€996,700
up €996,700 (+3,355%), from €29,709 to €1.0m
- Profit (loss) carried forward -€351,112
down €351,112 (-2.6%), from €13.4m to €13.1m
Income statement
- Financial income -€1.0m
down €1.0m (-99.8%), from €1.0m to €1,878
- Taxes +€368,455
up €368,455 (+27,365%), from €1,346 to €369,801
- Gross operating margin -€235,992
down €235,992 (-19.1%), from €1.2m to €999,822
- Staff costs -€29,235
down €29,235 (-8.9%), from €330,144 to €300,909
- Depreciation -€22,008
down €22,008 (-16.1%), from €137,047 to €115,039
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
€1.8m
Gross operating margin
-€235,992
Staff costs
+€29,235
Depreciation
+€22,008
Write-downs
+€3,647
Other operating charges
-€379
Financial income
-€1.0m
Financial charges
-€400
Taxes
-€368,455
Result 2025
€206,144
raises the resultlowers the result
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.
From operations
+€366,857
Investment
€0
Financing
-€557,256
Cash 2024
€491,254
From operations (derived)
+€366,857
Net result for the year
+€206,144
Depreciation
+€115,039
Stocks and contracts
-€1.9m
Receivables within one year
-€5.4m
Trade debts
+€6.4m
Tax, wage and social debts
+€42,798
Other debts
+€996,700
Financing
-€557,256
Contributions, distributions and other
-€557,256
Cash 2025
€300,855
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,016,967 | €31,102,412 | +€7.1m | +29.5% |
| Fixed assets | 21/28 | €3,504,929 | €3,389,890 | -€115,039 | -3.3% |
| Tangible fixed assets | 22/27 | €810,398 | €695,359 | -€115,039 | -14.2% |
| Land and buildings | 22 | €371,812 | €342,238 | -€29,574 | -8.0% |
| Plant, machinery and equipment | 23 | €395,118 | €335,741 | -€59,377 | -15.0% |
| Furniture and vehicles | 24 | €43,469 | €17,380 | -€26,088 | -60.0% |
| Financial fixed assets | 28 | €2,694,530 | €2,694,530 | = | 0.0% |
| Current assets | 29/58 | €20,512,038 | €27,712,522 | +€7.2m | +35.1% |
| Stocks and contracts in progress | 3 | €1,425,725 | €3,372,333 | +€1.9m | +137% |
| Stocks | 30/36 | €1,425,725 | €3,372,333 | +€1.9m | +137% |
| Amounts receivable within one year | 40/41 | €16,092,133 | €21,536,408 | +€5.4m | +33.8% |
| Trade receivables | 40 | €16,085,439 | €21,529,714 | +€5.4m | +33.8% |
| Other amounts receivable | 41 | €6,694 | €6,694 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €491,254 | €300,855 | -€190,399 | -38.8% |
| Deferred charges and accrued income | 490/1 | €2,502,927 | €2,502,927 | = | 0.0% |
| Total equity and liabilities | 10/49 | €24,016,967 | €31,102,412 | +€7.1m | +29.5% |
| Equity | 10/15 | €14,127,494 | €13,776,382 | -€351,112 | -2.5% |
| Contributions | 10/11 | €89,242 | €89,242 | = | 0.0% |
| Capital | 10 | €89,242 | €89,242 | = | 0.0% |
| Issued capital | 100 | €89,242 | €89,242 | = | 0.0% |
| Revaluation surpluses | 12 | €408,169 | €408,169 | = | 0.0% |
| Reserves | 13 | €201,684 | €201,684 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,874 | €14,874 | = | 0.0% |
| Legal reserve | 130 | €14,874 | €14,874 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €149,311 | €149,311 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,428,399 | €13,077,287 | -€351,112 | -2.6% |
| Amounts payable | 17/49 | €9,889,473 | €17,326,030 | +€7.4m | +75.2% |
| Amounts payable within one year | 42/48 | €9,889,473 | €17,326,030 | +€7.4m | +75.2% |
| Trade debts | 44 | €9,788,000 | €16,185,059 | +€6.4m | +65.4% |
| Suppliers | 440/4 | €9,788,000 | €16,185,059 | +€6.4m | +65.4% |
| Taxes, remuneration and social security | 45 | €71,764 | €114,562 | +€42,798 | +59.6% |
| Taxes | 450/3 | €32,362 | €76,610 | +€44,248 | +137% |
| Remuneration and social security | 454/9 | €39,402 | €37,951 | -€1,450 | -3.7% |
| Other amounts payable | 47/48 | €29,709 | €1,026,409 | +€996,700 | +3,355% |
| Non-recurring operating income | 76A | - | €39,414 | +€39,414 | |
| Remuneration, social security and pensions | 62 | €330,144 | €300,909 | -€29,235 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €137,047 | €115,039 | -€22,008 | -16.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,647 | - | -€3,647 | |
| Other operating charges | 640/8 | €8,318 | €8,697 | +€379 | +4.6% |
| Gross operating margin | 9900 | €1,235,814 | €999,822 | -€235,992 | -19.1% |
| Operating profit (loss) | 9901 | €756,659 | €575,178 | -€181,481 | -24.0% |
| Financial income | 75/76B | €1,012,118 | €1,878 | -€1.0m | -99.8% |
| Recurring financial income | 75 | €1,012,118 | €1,878 | -€1.0m | -99.8% |
| Financial charges | 65/66B | €711 | €1,111 | +€400 | +56.3% |
| Recurring financial charges | 65 | €711 | €1,111 | +€400 | +56.3% |
| Profit (loss) for the period before taxes | 9903 | €1,768,066 | €575,945 | -€1.2m | -67.4% |
| Income taxes | 67/77 | €1,346 | €369,801 | +€368,455 | +27,365% |
| Profit (loss) for the period | 9904 | €1,766,720 | €206,144 | -€1.6m | -88.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,766,720 | €206,144 | -€1.6m | -88.3% |
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 14 October 2026 via checked.be.