STUMANS ARCHITECTURE: 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.
STUMANS ARCHITECTURE
Largest movements
- Cash -€2,711
down €2,711 (-30.4%), from €8,915 to €6,204
mainly Net result for the year (-€3,095) and Tax, wage and social debts (-€1,074)
- Receivables within one year +€535
up €535 (+1.3%), from €41,676 to €42,212
of which Other amounts receivable: +€4,427
- Profit (loss) carried forward -€3,095
down €3,095, from €142 to -€2,953
- Trade debts +€1,314
up €1,314 (+116%), from €1,137 to €2,451
- Accrued charges and deferred income +€1,125
new in 2025: €1,125
- Tax, wage and social debts -€1,074
down €1,074 (-15.4%), from €6,960 to €5,886
of which Taxes: -€3,078
- Gross operating margin -€8,796
down €8,796, from €6,606 to -€2,190
- Taxes -€2,172
down €2,172 (-93.9%), from €2,313 to €141
- Financial charges +€856
up €856 (+197%), from €434 to €1,290
- Financial income -€111
down €111 (-10.1%), from €1,102 to €991
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,289 | €49,559 | -€1,730 | -3.4% |
| Current assets | 29/58 | €51,289 | €49,559 | -€1,730 | -3.4% |
| Amounts receivable within one year | 40/41 | €41,676 | €42,212 | +€535 | +1.3% |
| Trade receivables | 40 | €8,097 | €4,206 | -€3,892 | -48.1% |
| Other amounts receivable | 41 | €33,579 | €38,006 | +€4,427 | +13.2% |
| Cash at bank and in hand | 54/58 | €8,915 | €6,204 | -€2,711 | -30.4% |
| Deferred charges and accrued income | 490/1 | €698 | €1,143 | +€446 | +63.9% |
| Total equity and liabilities | 10/49 | €51,289 | €49,559 | -€1,730 | -3.4% |
| Equity | 10/15 | €43,192 | €40,097 | -€3,095 | -7.2% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €34,990 | €34,990 | = | 0.0% |
| Non-distributable reserves | 130/1 | €34,990 | €34,990 | = | 0.0% |
| Other | 1319 | €34,990 | €34,990 | = | 0.0% |
| Profit (loss) carried forward | 14 | €142 | -€2,953 | -€3,095 | |
| Amounts payable | 17/49 | €8,097 | €9,462 | +€1,365 | +16.9% |
| Amounts payable within one year | 42/48 | €8,097 | €8,337 | +€240 | +3.0% |
| Trade debts | 44 | €1,137 | €2,451 | +€1,314 | +116% |
| Suppliers | 440/4 | €1,137 | €2,451 | +€1,314 | +116% |
| Taxes, remuneration and social security | 45 | €6,960 | €5,886 | -€1,074 | -15.4% |
| Taxes | 450/3 | €6,960 | €3,882 | -€3,078 | -44.2% |
| Remuneration and social security | 454/9 | - | €2,004 | +€2,004 | |
| Accrued charges and deferred income | 492/3 | - | €1,125 | +€1,125 | |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €6,606 | -€2,190 | -€8,796 | |
| Operating profit (loss) | 9901 | €6,155 | -€2,655 | -€8,810 | |
| Financial income | 75/76B | €1,102 | €991 | -€111 | -10.1% |
| Recurring financial income | 75 | €1,102 | €991 | -€111 | -10.1% |
| Financial charges | 65/66B | €434 | €1,290 | +€856 | +197% |
| Recurring financial charges | 65 | €434 | €1,290 | +€856 | +197% |
| Profit (loss) for the period before taxes | 9903 | €6,823 | -€2,954 | -€9,778 | |
| Income taxes | 67/77 | €2,313 | €141 | -€2,172 | -93.9% |
| Profit (loss) for the period | 9904 | €4,511 | -€3,095 | -€7,606 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,511 | -€3,095 | -€7,606 |
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 18 October 2026 via checked.be.