STUBER DESIGN: 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.
STUBER DESIGN
Largest movements
- Cash -€3,078
down €3,078 (-63.4%), from €4,854 to €1,776
mainly Trade debts (-€4,450) and Net result for the year (-€1,743)
- Receivables within one year -€2,453
down €2,453 (-29.8%), from €8,227 to €5,773
of which Trade receivables: -€2,813
- Deferred charges and accrued income -€631
down €631 (-25.3%), from €2,499 to €1,868
- Stocks and contracts +€414
up €414 (+16.4%), from €2,527 to €2,941
- Trade debts -€4,450
down €4,450 (-58.4%), from €7,625 to €3,175
- Profit (loss) carried forward -€1,743
down €1,743 (-18.2%), from -€9,596 to -€11,339
- Other debts +€502
up €502 (+6.8%), from €7,336 to €7,838
- Tax, wage and social debts -€314
down €314 (-29.0%), from €1,082 to €768
- Short-term financial debts +€220
up €220 (+4.6%), from €4,779 to €4,999
- Gross operating margin +€7,379
up €7,379, from -€6,848 to €531
- Financial charges +€212
up €212 (+33.8%), from €628 to €841
- Depreciation +€195
up €195 (+37.0%), from €528 to €723
- Other operating charges -€93
down €93 (-15.6%), from €599 to €506
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 | €19,285 | €13,501 | -€5,785 | -30.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,179 | €1,144 | -€36 | -3.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €969 | €934 | -€36 | -3.7% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €969 | €441 | -€528 | -54.5% |
| Furniture and vehicles | 24 | €0 | €492 | +€492 | |
| Financial fixed assets | 28 | €210 | €210 | = | 0.0% |
| Current assets | 29/58 | €18,106 | €12,357 | -€5,749 | -31.8% |
| Stocks and contracts in progress | 3 | €2,527 | €2,941 | +€414 | +16.4% |
| Stocks | 30/36 | €2,527 | €2,941 | +€414 | +16.4% |
| Amounts receivable within one year | 40/41 | €8,227 | €5,773 | -€2,453 | -29.8% |
| Trade receivables | 40 | €6,089 | €3,275 | -€2,813 | -46.2% |
| Other amounts receivable | 41 | €2,138 | €2,498 | +€360 | +16.8% |
| Cash at bank and in hand | 54/58 | €4,854 | €1,776 | -€3,078 | -63.4% |
| Deferred charges and accrued income | 490/1 | €2,499 | €1,868 | -€631 | -25.3% |
| Total equity and liabilities | 10/49 | €19,285 | €13,501 | -€5,785 | -30.0% |
| Equity | 10/15 | -€1,536 | -€3,279 | -€1,743 | -113.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,596 | -€11,339 | -€1,743 | -18.2% |
| Amounts payable | 17/49 | €20,821 | €16,780 | -€4,041 | -19.4% |
| Amounts payable within one year | 42/48 | €20,821 | €16,780 | -€4,041 | -19.4% |
| Financial debts | 43 | €4,779 | €4,999 | +€220 | +4.6% |
| Credit institutions | 430/8 | €4,779 | €4,999 | +€220 | +4.6% |
| Trade debts | 44 | €7,625 | €3,175 | -€4,450 | -58.4% |
| Suppliers | 440/4 | €7,625 | €3,175 | -€4,450 | -58.4% |
| Taxes, remuneration and social security | 45 | €1,082 | €768 | -€314 | -29.0% |
| Taxes | 450/3 | €1,082 | €768 | -€314 | -29.0% |
| Other amounts payable | 47/48 | €7,336 | €7,838 | +€502 | +6.8% |
| Non-recurring operating income | 76A | €13,888 | €47 | -€13,840 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €528 | €723 | +€195 | +37.0% |
| Other operating charges | 640/8 | €599 | €506 | -€93 | -15.6% |
| Non-recurring operating charges | 66A | €683 | €225 | -€458 | -67.0% |
| Gross operating margin | 9900 | -€6,848 | €531 | +€7,379 | |
| Operating profit (loss) | 9901 | -€8,658 | -€923 | +€7,735 | +89.3% |
| Financial income | 75/76B | €9 | €20 | +€12 | +134.3% |
| Recurring financial income | 75 | €9 | €20 | +€12 | +134.3% |
| Financial charges | 65/66B | €628 | €841 | +€212 | +33.8% |
| Recurring financial charges | 65 | €628 | €841 | +€212 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,278 | -€1,743 | +€7,534 | +81.2% |
| Income taxes | 67/77 | €11 | - | -€11 | |
| Profit (loss) for the period | 9904 | -€9,289 | -€1,743 | +€7,545 | +81.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,289 | -€1,743 | +€7,545 | +81.2% |
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.