SASTRAT Consulting: 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.
SASTRAT Consulting
Largest movements
- Receivables within one year +€7,918
up €7,918 (+96.4%), from €8,215 to €16,132
of which Trade receivables: +€6,000
- Reserves +€9,590
up €9,590 (+2.9%), from €325,661 to €335,251
- Depreciation -€1,026
down €1,026 (-67.1%), from €1,530 to €504
- Financial income +€968
up €968 (+13.4%), from €7,242 to €8,210
- Gross operating margin -€601
down €601 (-6.7%), from €8,958 to €8,358
- Taxes +€396
up €396 (+8.3%), from €4,775 to €5,171
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 | €332,601 | €340,649 | +€8,049 | +2.4% |
| Fixed assets | 21/28 | €647 | €143 | -€504 | -77.9% |
| Tangible fixed assets | 22/27 | €647 | €143 | -€504 | -77.9% |
| Furniture and vehicles | 24 | €647 | €143 | -€504 | -77.9% |
| Current assets | 29/58 | €331,953 | €340,506 | +€8,553 | +2.6% |
| Amounts receivable within one year | 40/41 | €8,215 | €16,132 | +€7,918 | +96.4% |
| Trade receivables | 40 | €3,000 | €9,000 | +€6,000 | +200% |
| Other amounts receivable | 41 | €5,215 | €7,132 | +€1,918 | +36.8% |
| Current investments | 50/53 | €300,000 | €300,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €23,052 | €23,952 | +€900 | +3.9% |
| Deferred charges and accrued income | 490/1 | €686 | €422 | -€265 | -38.6% |
| Total equity and liabilities | 10/49 | €332,601 | €340,649 | +€8,049 | +2.4% |
| Equity | 10/15 | €330,661 | €340,251 | +€9,590 | +2.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €325,661 | €335,251 | +€9,590 | +2.9% |
| Distributable reserves | 133 | €325,661 | €335,251 | +€9,590 | +2.9% |
| Amounts payable | 17/49 | €1,940 | €399 | -€1,541 | -79.4% |
| Amounts payable within one year | 42/48 | €1,940 | €399 | -€1,541 | -79.4% |
| Trade debts | 44 | €72 | €341 | +€269 | +372% |
| Suppliers | 440/4 | €72 | €341 | +€269 | +372% |
| Taxes, remuneration and social security | 45 | €1,868 | €57 | -€1,810 | -96.9% |
| Taxes | 450/3 | €1,868 | €57 | -€1,810 | -96.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,530 | €504 | -€1,026 | -67.1% |
| Other operating charges | 640/8 | €1,179 | €1,216 | +€37 | +3.2% |
| Gross operating margin | 9900 | €8,958 | €8,358 | -€601 | -6.7% |
| Operating profit (loss) | 9901 | €6,249 | €6,637 | +€388 | +6.2% |
| Financial income | 75/76B | €7,242 | €8,210 | +€968 | +13.4% |
| Recurring financial income | 75 | €7,242 | €8,210 | +€968 | +13.4% |
| Financial charges | 65/66B | €55 | €85 | +€30 | +54.7% |
| Recurring financial charges | 65 | €55 | €85 | +€30 | +54.7% |
| Profit (loss) for the period before taxes | 9903 | €13,436 | €14,761 | +€1,326 | +9.9% |
| Income taxes | 67/77 | €4,775 | €5,171 | +€396 | +8.3% |
| Profit (loss) for the period | 9904 | €8,660 | €9,590 | +€930 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,660 | €9,590 | +€930 | +10.7% |
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 19 October 2026 via checked.be.