ESTRATEGISTS: 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.
ESTRATEGISTS
Largest movements
- Cash -€1,156
down €1,156 (-12.3%), from €9,369 to €8,213
mainly Net result for the year (-€1,156)
- Profit (loss) carried forward -€1,156
down €1,156 (-10.9%), from -€10,636 to -€11,792
- Purchases and services +€2,161
up €2,161 (+76.1%), from €2,839 to €5,000
- Turnover +€842
up €842 (+42.1%), from €2,002 to €2,844
- Gross operating margin -€319
down €319 (-38.1%), from -€837 to -€1,156
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 | €9,369 | €8,213 | -€1,156 | -12.3% |
| Current assets | 29/58 | €9,369 | €8,213 | -€1,156 | -12.3% |
| Cash at bank and in hand | 54/58 | €9,369 | €8,213 | -€1,156 | -12.3% |
| Total equity and liabilities | 10/49 | €9,369 | €8,213 | -€1,156 | -12.3% |
| Equity | 10/15 | €9,369 | €8,213 | -€1,156 | -12.3% |
| Contributions | 10/11 | €20,005 | €20,005 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,636 | -€11,792 | -€1,156 | -10.9% |
| Turnover | 70 | €2,002 | €2,844 | +€842 | +42.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,839 | €5,000 | +€2,161 | +76.1% |
| Gross operating margin | 9900 | -€837 | -€1,156 | -€319 | -38.1% |
| Operating profit (loss) | 9901 | -€837 | -€1,156 | -€319 | -38.1% |
| Profit (loss) for the period before taxes | 9903 | -€837 | -€1,156 | -€319 | -38.1% |
| Profit (loss) for the period | 9904 | -€837 | -€1,156 | -€319 | -38.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€837 | -€1,156 | -€319 | -38.1% |
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 24 October 2026 via checked.be.