EX-STRA: 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.
EX-STRA
Largest movements
- Cash -€25,080
down €25,080 (-65.0%), from €38,558 to €13,478
mainly Net result for the year (-€30,352) and Tax, wage and social debts (-€4,492)
- Tangible fixed assets -€14,931
down €14,931 (-49.6%), from €30,077 to €15,146
of which Furniture and vehicles: -€14,094
- Receivables within one year +€4,028
up €4,028 (+73.5%), from €5,480 to €9,509
of which Other amounts receivable: +€3,973
- Profit (loss) carried forward -€30,352
down €30,352, from €0 to -€30,352
- Tax, wage and social debts -€4,492
down €4,492 (-100.0%), from €4,492 to €0
- Trade debts -€1,042
down €1,042 (-82.3%), from €1,266 to €224
- Gross operating margin -€33,287
down €33,287, from €18,759 to -€14,529
- Taxes -€864
down €864 (-86.7%), from €996 to €132
- Other operating charges -€491
down €491 (-36.4%), from €1,347 to €857
- Depreciation +€309
up €309 (+2.1%), from €14,622 to €14,931
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.
Cash bridge derived
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 | €75,510 | €39,624 | -€35,887 | -47.5% |
| Fixed assets | 21/28 | €30,077 | €15,146 | -€14,931 | -49.6% |
| Tangible fixed assets | 22/27 | €30,077 | €15,146 | -€14,931 | -49.6% |
| Plant, machinery and equipment | 23 | €1,983 | €1,146 | -€837 | -42.2% |
| Furniture and vehicles | 24 | €28,095 | €14,001 | -€14,094 | -50.2% |
| Current assets | 29/58 | €45,433 | €24,477 | -€20,955 | -46.1% |
| Amounts receivable within one year | 40/41 | €5,480 | €9,509 | +€4,028 | +73.5% |
| Trade receivables | 40 | €39 | €95 | +€56 | +141.5% |
| Other amounts receivable | 41 | €5,441 | €9,414 | +€3,973 | +73.0% |
| Cash at bank and in hand | 54/58 | €38,558 | €13,478 | -€25,080 | -65.0% |
| Deferred charges and accrued income | 490/1 | €1,394 | €1,491 | +€96 | +6.9% |
| Total equity and liabilities | 10/49 | €75,510 | €39,624 | -€35,887 | -47.5% |
| Equity | 10/15 | €69,752 | €39,400 | -€30,352 | -43.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,152 | €51,152 | = | 0.0% |
| Distributable reserves | 133 | €51,152 | €51,152 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€30,352 | -€30,352 | |
| Amounts payable | 17/49 | €5,758 | €224 | -€5,534 | -96.1% |
| Amounts payable within one year | 42/48 | €5,758 | €224 | -€5,534 | -96.1% |
| Trade debts | 44 | €1,266 | €224 | -€1,042 | -82.3% |
| Suppliers | 440/4 | €1,266 | €224 | -€1,042 | -82.3% |
| Taxes, remuneration and social security | 45 | €4,492 | €0 | -€4,492 | -100.0% |
| Taxes | 450/3 | €4,492 | €0 | -€4,492 | -100.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,622 | €14,931 | +€309 | +2.1% |
| Other operating charges | 640/8 | €1,347 | €857 | -€491 | -36.4% |
| Gross operating margin | 9900 | €18,759 | -€14,529 | -€33,287 | |
| Operating profit (loss) | 9901 | €2,789 | -€30,316 | -€33,105 | |
| Financial income | 75/76B | €85 | €152 | +€67 | +79.0% |
| Recurring financial income | 75 | €85 | €152 | +€67 | +79.0% |
| Financial charges | 65/66B | €54 | €56 | +€2 | +4.2% |
| Recurring financial charges | 65 | €54 | €56 | +€2 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €2,820 | -€30,220 | -€33,041 | |
| Income taxes | 67/77 | €996 | €132 | -€864 | -86.7% |
| Profit (loss) for the period | 9904 | €1,825 | -€30,352 | -€32,177 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,825 | -€30,352 | -€32,177 |
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 10 October 2026 via checked.be.