STOOPS: 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.
STOOPS
Largest movements
- Tangible fixed assets +€36,039
up €36,039 (+188.9%), from €19,082 to €55,121
of which Land and buildings: +€28,397
- Receivables within one year +€23,734
up €23,734 (+159.5%), from €14,879 to €38,613
of which Trade receivables: +€23,516
- Cash +€5,300
up €5,300 (+109.3%), from €4,848 to €10,148
mainly Net result for the year (+€34,534) and Debts after one year (+€21,650)
- Debts after one year +€21,650
new in 2024: €21,650
- Reserves +€20,640
new in 2024: €20,640
- Other debts +€9,376
up €9,376 (+80.5%), from €11,653 to €21,029
- Current portion of long-term debt +€5,625
new in 2024: €5,625
- Tax, wage and social debts +€4,902
up €4,902 (+58.4%), from €8,392 to €13,294
of which Taxes: +€4,902
- Gross operating margin +€26,530
up €26,530 (+170.5%), from €15,563 to €42,093
- Write-downs -€8,000
new in 2024: -€8,000
- Taxes +€5,201
up €5,201 (+186.4%), from €2,790 to €7,991
- Depreciation +€1,959
up €1,959 (+68.8%), from €2,848 to €4,806
- Financial charges +€1,030
up €1,030 (+205.0%), from €502 to €1,532
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,641 | €105,714 | +€65,073 | +160.1% |
| Fixed assets | 21/28 | €19,082 | €55,121 | +€36,039 | +188.9% |
| Tangible fixed assets | 22/27 | €19,082 | €55,121 | +€36,039 | +188.9% |
| Land and buildings | 22 | - | €28,397 | +€28,397 | |
| Plant, machinery and equipment | 23 | - | €6,775 | +€6,775 | |
| Furniture and vehicles | 24 | €1,396 | €240 | -€1,156 | -82.8% |
| Other tangible fixed assets | 26 | €17,685 | €19,708 | +€2,023 | +11.4% |
| Current assets | 29/58 | €21,559 | €50,594 | +€29,034 | +134.7% |
| Amounts receivable within one year | 40/41 | €14,879 | €38,613 | +€23,734 | +159.5% |
| Trade receivables | 40 | €12,676 | €36,192 | +€23,516 | +185.5% |
| Other amounts receivable | 41 | €2,203 | €2,421 | +€218 | +9.9% |
| Cash at bank and in hand | 54/58 | €4,848 | €10,148 | +€5,300 | +109.3% |
| Deferred charges and accrued income | 490/1 | €1,832 | €1,832 | = | 0.0% |
| Total equity and liabilities | 10/49 | €40,641 | €105,714 | +€65,073 | +160.1% |
| Equity | 10/15 | €16,198 | €39,232 | +€23,034 | +142.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | - | €20,640 | +€20,640 | |
| Distributable reserves | 133 | - | €20,640 | +€20,640 | |
| Profit (loss) carried forward | 14 | -€2,394 | €0 | +€2,394 | |
| Amounts payable | 17/49 | €24,443 | €66,483 | +€42,040 | +172.0% |
| Amounts payable after more than one year | 17 | - | €21,650 | +€21,650 | |
| Financial debts | 170/4 | - | €21,650 | +€21,650 | |
| Amounts payable within one year | 42/48 | €24,443 | €44,832 | +€20,389 | +83.4% |
| Current portion of amounts payable after more than one year | 42 | - | €5,625 | +€5,625 | |
| Financial debts | 43 | €868 | €848 | -€20 | -2.3% |
| Credit institutions | 430/8 | - | €848 | +€848 | |
| Other loans | 439 | €868 | €0 | -€868 | -100.0% |
| Trade debts | 44 | €3,530 | €4,038 | +€507 | +14.4% |
| Suppliers | 440/4 | €3,530 | €4,038 | +€507 | +14.4% |
| Taxes, remuneration and social security | 45 | €8,392 | €13,294 | +€4,902 | +58.4% |
| Taxes | 450/3 | €6,392 | €11,294 | +€4,902 | +76.7% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €11,653 | €21,029 | +€9,376 | +80.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,848 | €4,806 | +€1,959 | +68.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€8,000 | -€8,000 | |
| Other operating charges | 640/8 | €1,478 | €1,230 | -€248 | -16.8% |
| Gross operating margin | 9900 | €15,563 | €42,093 | +€26,530 | +170.5% |
| Operating profit (loss) | 9901 | €11,237 | €44,057 | +€32,820 | +292.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -96.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -96.3% |
| Financial charges | 65/66B | €502 | €1,532 | +€1,030 | +205.0% |
| Recurring financial charges | 65 | €502 | €1,532 | +€1,030 | +205.0% |
| Profit (loss) for the period before taxes | 9903 | €10,735 | €42,525 | +€31,790 | +296.1% |
| Income taxes | 67/77 | €2,790 | €7,991 | +€5,201 | +186.4% |
| Profit (loss) for the period | 9904 | €7,945 | €34,534 | +€26,589 | +334.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,945 | €34,534 | +€26,589 | +334.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.