DOKTER BARBARA STRAGIER: 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.
DOKTER BARBARA STRAGIER
Largest movements
- Cash +€434,630
up €434,630 (+223%), from €195,178 to €629,808
mainly Current investments (+€419,430) and Net result for the year (+€177,185)
- Current investments -€419,430
down €419,430 (-59.0%), from €710,582 to €291,152
- Reserves +€19,774
up €19,774 (+2.1%), from €941,416 to €961,191
- Gross operating margin -€45,490
down €45,490 (-17.5%), from €259,211 to €213,721
- Financial income +€25,940
up €25,940 (+171%), from €15,212 to €41,152
- Depreciation -€9,037
down €9,037 (-97.1%), from €9,303 to €266
- Taxes -€5,892
down €5,892 (-7.4%), from €79,544 to €73,651
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 | €963,604 | €981,649 | +€18,045 | +1.9% |
| Fixed assets | 21/28 | €917 | €651 | -€266 | -29.0% |
| Tangible fixed assets | 22/27 | €517 | €251 | -€266 | -51.5% |
| Plant, machinery and equipment | 23 | €517 | €251 | -€266 | -51.5% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €962,686 | €980,998 | +€18,312 | +1.9% |
| Amounts receivable within one year | 40/41 | €4,407 | €13,417 | +€9,010 | +204% |
| Other amounts receivable | 41 | €4,407 | €13,417 | +€9,010 | +204% |
| Current investments | 50/53 | €710,582 | €291,152 | -€419,430 | -59.0% |
| Cash at bank and in hand | 54/58 | €195,178 | €629,808 | +€434,630 | +223% |
| Deferred charges and accrued income | 490/1 | €52,520 | €46,621 | -€5,898 | -11.2% |
| Total equity and liabilities | 10/49 | €963,604 | €981,649 | +€18,045 | +1.9% |
| Equity | 10/15 | €953,816 | €973,591 | +€19,774 | +2.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €941,416 | €961,191 | +€19,774 | +2.1% |
| Distributable reserves | 133 | €941,416 | €961,191 | +€19,774 | +2.1% |
| Amounts payable | 17/49 | €9,787 | €8,058 | -€1,729 | -17.7% |
| Amounts payable within one year | 42/48 | €9,787 | €8,058 | -€1,729 | -17.7% |
| Trade debts | 44 | €860 | €5,060 | +€4,200 | +488% |
| Suppliers | 440/4 | €860 | €5,060 | +€4,200 | +488% |
| Taxes, remuneration and social security | 45 | €8,428 | €2,999 | -€5,429 | -64.4% |
| Taxes | 450/3 | €5,130 | - | -€5,130 | |
| Remuneration and social security | 454/9 | €3,297 | €2,999 | -€299 | -9.1% |
| Other amounts payable | 47/48 | €500 | - | -€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,303 | €266 | -€9,037 | -97.1% |
| Other operating charges | 640/8 | €141 | €359 | +€219 | +156% |
| Gross operating margin | 9900 | €259,211 | €213,721 | -€45,490 | -17.5% |
| Operating profit (loss) | 9901 | €249,767 | €213,095 | -€36,672 | -14.7% |
| Financial income | 75/76B | €15,212 | €41,152 | +€25,940 | +171% |
| Recurring financial income | 75 | €15,212 | €41,152 | +€25,940 | +171% |
| Financial charges | 65/66B | €2,923 | €3,411 | +€487 | +16.7% |
| Recurring financial charges | 65 | €2,923 | €3,411 | +€487 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | €262,055 | €250,836 | -€11,219 | -4.3% |
| Income taxes | 67/77 | €79,544 | €73,651 | -€5,892 | -7.4% |
| Profit (loss) for the period | 9904 | €182,511 | €177,185 | -€5,327 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €182,511 | €177,185 | -€5,327 | -2.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.