B2B STRATPARTNERS: 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.
B2B STRATPARTNERS
Largest movements
- Current investments +€50,000
up €50,000 (+33.3%), from €150,000 to €200,000
- Cash +€28,100
up €28,100 (+31.0%), from €90,517 to €118,616
mainly Net result for the year (+€81,197) and Depreciation (+€14,308)
- Receivables within one year -€8,886
down €8,886 (-49.7%), from €17,886 to €9,001
of which Trade receivables: -€7,288
- Reserves +€81,197
up €81,197 (+53.1%), from €152,897 to €234,094
of which Distributable reserves: +€81,197
- Tax, wage and social debts -€9,570
down €9,570 (-21.7%), from €44,083 to €34,514
- Advances received -€4,921
down €4,921 (-33.5%), from €14,671 to €9,750
- Gross operating margin +€21,565
up €21,565 (+19.0%), from €113,694 to €135,260
- Taxes +€12,065
up €12,065 (+45.5%), from €26,492 to €38,557
- Depreciation +€2,487
up €2,487 (+21.0%), from €11,821 to €14,308
- Financial income +€2,138
up €2,138 (+89.8%), from €2,380 to €4,518
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 | €304,351 | €374,620 | +€70,269 | +23.1% |
| Fixed assets | 21/28 | €45,949 | €45,294 | -€654 | -1.4% |
| Tangible fixed assets | 22/27 | €45,949 | €45,294 | -€654 | -1.4% |
| Land and buildings | 22 | €27,047 | €17,495 | -€9,552 | -35.3% |
| Plant, machinery and equipment | 23 | €5,213 | €4,382 | -€831 | -15.9% |
| Furniture and vehicles | 24 | €11,638 | €21,367 | +€9,729 | +83.6% |
| Other tangible fixed assets | 26 | €2,050 | €2,050 | = | 0.0% |
| Current assets | 29/58 | €258,403 | €329,326 | +€70,923 | +27.4% |
| Amounts receivable within one year | 40/41 | €17,886 | €9,001 | -€8,886 | -49.7% |
| Trade receivables | 40 | €16,275 | €8,987 | -€7,288 | -44.8% |
| Other amounts receivable | 41 | €1,611 | €14 | -€1,597 | -99.1% |
| Current investments | 50/53 | €150,000 | €200,000 | +€50,000 | +33.3% |
| Cash at bank and in hand | 54/58 | €90,517 | €118,616 | +€28,100 | +31.0% |
| Deferred charges and accrued income | 490/1 | - | €1,708 | +€1,708 | |
| Total equity and liabilities | 10/49 | €304,351 | €374,620 | +€70,269 | +23.1% |
| Equity | 10/15 | €171,489 | €252,686 | +€81,197 | +47.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €152,897 | €234,094 | +€81,197 | +53.1% |
| Tax-exempt reserves | 132 | €1,082 | €1,082 | = | 0.0% |
| Distributable reserves | 133 | €151,815 | €233,012 | +€81,197 | +53.5% |
| Amounts payable | 17/49 | €132,862 | €121,934 | -€10,928 | -8.2% |
| Amounts payable after more than one year | 17 | €38,746 | €38,746 | = | 0.0% |
| Financial debts | 170/4 | €38,746 | €38,746 | = | 0.0% |
| Amounts payable within one year | 42/48 | €91,636 | €81,267 | -€10,368 | -11.3% |
| Trade debts | 44 | €27,119 | €28,328 | +€1,209 | +4.5% |
| Suppliers | 440/4 | €27,119 | €28,328 | +€1,209 | +4.5% |
| Advances received on contracts in progress | 46 | €14,671 | €9,750 | -€4,921 | -33.5% |
| Taxes, remuneration and social security | 45 | €44,083 | €34,514 | -€9,570 | -21.7% |
| Taxes | 450/3 | €44,083 | €34,514 | -€9,570 | -21.7% |
| Other amounts payable | 47/48 | €5,763 | €8,676 | +€2,913 | +50.6% |
| Accrued charges and deferred income | 492/3 | €2,480 | €1,920 | -€560 | -22.6% |
| Non-recurring operating income | 76A | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,821 | €14,308 | +€2,487 | +21.0% |
| Other operating charges | 640/8 | €2,511 | €2,840 | +€330 | +13.1% |
| Gross operating margin | 9900 | €113,694 | €135,260 | +€21,565 | +19.0% |
| Operating profit (loss) | 9901 | €99,363 | €118,112 | +€18,748 | +18.9% |
| Financial income | 75/76B | €2,380 | €4,518 | +€2,138 | +89.8% |
| Recurring financial income | 75 | €2,380 | €4,518 | +€2,138 | +89.8% |
| Financial charges | 65/66B | €3,708 | €2,876 | -€832 | -22.4% |
| Recurring financial charges | 65 | €3,708 | €2,876 | -€832 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €98,036 | €119,754 | +€21,718 | +22.2% |
| Income taxes | 67/77 | €26,492 | €38,557 | +€12,065 | +45.5% |
| Profit (loss) for the period | 9904 | €71,543 | €81,197 | +€9,653 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €71,543 | €81,197 | +€9,653 | +13.5% |
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 20 October 2026 via checked.be.