STEPS SERVICES: 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.
STEPS SERVICES
Largest movements
- Receivables within one year +€28,072
up €28,072 (+216%), from €13,024 to €41,096
- Tangible fixed assets +€14,718
up €14,718 (+71.6%), from €20,563 to €35,282
- Other debts +€13,198
up €13,198 (+434%), from €3,042 to €16,240
- Tax, wage and social debts +€11,718
up €11,718 (+61.1%), from €19,174 to €30,892
of which Taxes: +€7,877
- Profit (loss) carried forward +€8,649
up €8,649 (+73.1%), from €11,824 to €20,473
- Trade debts +€8,537
up €8,537 (+217%), from €3,926 to €12,463
- Gross operating margin -€9,056
down €9,056 (-52.7%), from €17,171 to €8,115
- Financial charges +€230
up €230 (+112%), from €206 to €437
From the 2022 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.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,966 | €86,068 | +€42,102 | +95.8% |
| Fixed assets | 21/28 | €29,563 | €44,282 | +€14,718 | +49.8% |
| Tangible fixed assets | 22/27 | €20,563 | €35,282 | +€14,718 | +71.6% |
| Furniture and vehicles | 24 | €20,563 | €35,282 | +€14,718 | +71.6% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €14,403 | €41,786 | +€27,383 | +190% |
| Amounts receivable within one year | 40/41 | €13,024 | €41,096 | +€28,072 | +216% |
| Trade receivables | 40 | €13,024 | €41,096 | +€28,072 | +216% |
| Cash at bank and in hand | 54/58 | €1,379 | €690 | -€689 | -49.9% |
| Total equity and liabilities | 10/49 | €43,966 | €86,068 | +€42,102 | +95.8% |
| Equity | 10/15 | €17,824 | €26,473 | +€8,649 | +48.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Capital | 10 | €6,000 | - | -€6,000 | |
| Issued capital | 100 | €6,000 | - | -€6,000 | |
| Profit (loss) carried forward | 14 | €11,824 | €20,473 | +€8,649 | +73.1% |
| Amounts payable | 17/49 | €26,142 | €59,595 | +€33,452 | +128% |
| Amounts payable within one year | 42/48 | €26,142 | €59,595 | +€33,452 | +128% |
| Trade debts | 44 | €3,926 | €12,463 | +€8,537 | +217% |
| Suppliers | 440/4 | €3,926 | €12,463 | +€8,537 | +217% |
| Taxes, remuneration and social security | 45 | €19,174 | €30,892 | +€11,718 | +61.1% |
| Taxes | 450/3 | €5,572 | €13,449 | +€7,877 | +141% |
| Remuneration and social security | 454/9 | €13,602 | €17,443 | +€3,841 | +28.2% |
| Other amounts payable | 47/48 | €3,042 | €16,240 | +€13,198 | +434% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,141 | €5,141 | = | 0.0% |
| Other operating charges | 640/8 | - | €105 | +€105 | |
| Gross operating margin | 9900 | €17,171 | €8,115 | -€9,056 | -52.7% |
| Operating profit (loss) | 9901 | €12,030 | €2,869 | -€9,161 | -76.2% |
| Financial charges | 65/66B | €206 | €437 | +€230 | +112% |
| Recurring financial charges | 65 | €206 | €437 | +€230 | +112% |
| Profit (loss) for the period before taxes | 9903 | €11,824 | €2,432 | -€9,392 | -79.4% |
| Profit (loss) for the period | 9904 | €11,824 | €2,432 | -€9,392 | -79.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,824 | €2,432 | -€9,392 | -79.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.