STRACTIO: 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.
STRACTIO
Largest movements
- Cash +€58,079
up €58,079 (+142%), from €41,021 to €99,100
mainly Net result for the year (+€58,026) and Tax, wage and social debts (+€4,114)
- Receivables within one year -€3,158
down €3,158 (-17.4%), from €18,197 to €15,039
of which Trade receivables: -€3,161
- Deferred charges and accrued income +€1,440
up €1,440 (+47.0%), from €3,062 to €4,502
- Profit (loss) carried forward +€58,026
up €58,026 (+147%), from €39,452 to €97,479
- Other debts -€5,973
down €5,973 (-89.5%), from €6,670 to €697
- Tax, wage and social debts +€4,114
up €4,114 (+38.4%), from €10,723 to €14,837
- Gross operating margin +€24,111
up €24,111 (+46.0%), from €52,437 to €76,548
- Taxes +€5,027
up €5,027 (+47.5%), from €10,574 to €15,602
- Financial charges -€1,020
down €1,020 (-41.5%), from €2,456 to €1,437
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 | €62,767 | €118,687 | +€55,921 | +89.1% |
| Fixed assets | 21/28 | €487 | €47 | -€440 | -90.4% |
| Tangible fixed assets | 22/27 | €212 | €47 | -€165 | -77.9% |
| Furniture and vehicles | 24 | €212 | €47 | -€165 | -77.9% |
| Financial fixed assets | 28 | €275 | €0 | -€275 | -100% |
| Current assets | 29/58 | €62,280 | €118,641 | +€56,361 | +90.5% |
| Amounts receivable within one year | 40/41 | €18,197 | €15,039 | -€3,158 | -17.4% |
| Trade receivables | 40 | €18,186 | €15,025 | -€3,161 | -17.4% |
| Other amounts receivable | 41 | €12 | €14 | +€2 | +19.9% |
| Cash at bank and in hand | 54/58 | €41,021 | €99,100 | +€58,079 | +142% |
| Deferred charges and accrued income | 490/1 | €3,062 | €4,502 | +€1,440 | +47.0% |
| Total equity and liabilities | 10/49 | €62,767 | €118,687 | +€55,921 | +89.1% |
| Equity | 10/15 | €44,452 | €102,479 | +€58,026 | +131% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,452 | €97,479 | +€58,026 | +147% |
| Amounts payable | 17/49 | €18,314 | €16,209 | -€2,105 | -11.5% |
| Amounts payable within one year | 42/48 | €18,314 | €16,209 | -€2,105 | -11.5% |
| Trade debts | 44 | €921 | €675 | -€247 | -26.8% |
| Suppliers | 440/4 | €921 | €675 | -€247 | -26.8% |
| Taxes, remuneration and social security | 45 | €10,723 | €14,837 | +€4,114 | +38.4% |
| Taxes | 450/3 | €10,723 | €14,837 | +€4,114 | +38.4% |
| Other amounts payable | 47/48 | €6,670 | €697 | -€5,973 | -89.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €165 | €165 | = | 0.0% |
| Other operating charges | 640/8 | €1,151 | €1,318 | +€166 | +14.4% |
| Gross operating margin | 9900 | €52,437 | €76,548 | +€24,111 | +46.0% |
| Operating profit (loss) | 9901 | €51,121 | €75,065 | +€23,944 | +46.8% |
| Financial charges | 65/66B | €2,456 | €1,437 | -€1,020 | -41.5% |
| Recurring financial charges | 65 | €2,456 | €1,437 | -€1,020 | -41.5% |
| Profit (loss) for the period before taxes | 9903 | €48,664 | €73,628 | +€24,964 | +51.3% |
| Income taxes | 67/77 | €10,574 | €15,602 | +€5,027 | +47.5% |
| Profit (loss) for the period | 9904 | €38,090 | €58,026 | +€19,936 | +52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €38,090 | €58,026 | +€19,936 | +52.3% |
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 28 October 2026 via checked.be.