A.STROWEL: 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.
A.STROWEL
Largest movements
- Receivables within one year +€26,896
new in 2024: €26,896
- Tangible fixed assets -€3,411
down €3,411 (-32.1%), from €10,612 to €7,201
of which Furniture and vehicles: -€2,674
- Profit (loss) carried forward +€27,499
up €27,499 (+99.4%), from -€27,657 to -€157
- Advances received -€10,174
no longer reported in 2024 (was €10,174)
- Other debts -€9,971
no longer reported in 2024 (was €9,971)
- Tax, wage and social debts +€8,063
up €8,063 (+147.7%), from €5,458 to €13,521
- Trade debts +€6,167
up €6,167 (+221.0%), from €2,790 to €8,957
- Gross operating margin -€8,353
down €8,353 (-16.4%), from €50,819 to €42,467
- Taxes +€6,603
up €6,603 (+152.9%), from €4,320 to €10,923
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 | €21,196 | €44,330 | +€23,134 | +109.1% |
| Fixed assets | 21/28 | €10,612 | €7,201 | -€3,411 | -32.1% |
| Tangible fixed assets | 22/27 | €10,612 | €7,201 | -€3,411 | -32.1% |
| Plant, machinery and equipment | 23 | €3,749 | €3,012 | -€737 | -19.7% |
| Furniture and vehicles | 24 | €6,863 | €4,189 | -€2,674 | -39.0% |
| Current assets | 29/58 | €10,584 | €37,129 | +€26,544 | +250.8% |
| Amounts receivable within one year | 40/41 | - | €26,896 | +€26,896 | |
| Other amounts receivable | 41 | - | €26,896 | +€26,896 | |
| Cash at bank and in hand | 54/58 | €9,417 | €9,065 | -€352 | -3.7% |
| Deferred charges and accrued income | 490/1 | €1,168 | €1,169 | +€1 | +0.1% |
| Total equity and liabilities | 10/49 | €21,196 | €44,330 | +€23,134 | +109.1% |
| Equity | 10/15 | -€7,197 | €20,303 | +€27,499 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,657 | -€157 | +€27,499 | +99.4% |
| Amounts payable | 17/49 | €28,393 | €24,027 | -€4,366 | -15.4% |
| Amounts payable within one year | 42/48 | €28,393 | €22,478 | -€5,915 | -20.8% |
| Trade debts | 44 | €2,790 | €8,957 | +€6,167 | +221.0% |
| Suppliers | 440/4 | €2,790 | €8,957 | +€6,167 | +221.0% |
| Advances received on contracts in progress | 46 | €10,174 | - | -€10,174 | |
| Taxes, remuneration and social security | 45 | €5,458 | €13,521 | +€8,063 | +147.7% |
| Taxes | 450/3 | €5,458 | €13,521 | +€8,063 | +147.7% |
| Other amounts payable | 47/48 | €9,971 | - | -€9,971 | |
| Accrued charges and deferred income | 492/3 | - | €1,550 | +€1,550 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,965 | €3,411 | +€446 | +15.0% |
| Other operating charges | 640/8 | - | €384 | +€384 | |
| Gross operating margin | 9900 | €50,819 | €42,467 | -€8,353 | -16.4% |
| Operating profit (loss) | 9901 | €47,854 | €38,671 | -€9,183 | -19.2% |
| Financial income | 75/76B | €1 | €5 | +€4 | +725.0% |
| Recurring financial income | 75 | €1 | €5 | +€4 | +725.0% |
| Financial charges | 65/66B | €104 | €254 | +€150 | +144.3% |
| Recurring financial charges | 65 | €104 | €254 | +€150 | +144.3% |
| Profit (loss) for the period before taxes | 9903 | €47,751 | €38,422 | -€9,328 | -19.5% |
| Income taxes | 67/77 | €4,320 | €10,923 | +€6,603 | +152.9% |
| Profit (loss) for the period | 9904 | €43,431 | €27,499 | -€15,932 | -36.7% |
| Profit (loss) for the period to be appropriated | 9905 | €43,431 | €27,499 | -€15,932 | -36.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.