STRACTION: what changed
Two fiscal 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.
STRACTION
Largest movements
- Cash +€40,080
up €40,080 (+21.0%), from €190,742 to €230,822
mainly Tax, wage and social debts (+€42,739) and Net result for the year (+€28,341)
- Current investments -€20,000
no longer reported in 2025 (was €20,000)
- Tangible fixed assets -€13,432
down €13,432 (-46.3%), from €29,018 to €15,586
of which Furniture and vehicles: -€13,175
- Tax, wage and social debts +€42,739
up €42,739 (+91.5%), from €46,723 to €89,462
of which Remuneration and social security: +€46,053
- Reserves -€41,659
down €41,659 (-21.9%), from €189,966 to €148,307
of which Distributable reserves: -€41,659
- Trade debts +€4,668
up €4,668 (+207.9%), from €2,245 to €6,913
- Purchases and services -€5,735
down €5,735 (-3.8%), from €151,279 to €145,544
- Turnover -€5,425
down €5,425 (-2.6%), from €205,769 to €200,344
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 | €245,134 | €250,882 | +€5,748 | +2.3% |
| Fixed assets | 21/28 | €29,018 | €15,586 | -€13,432 | -46.3% |
| Tangible fixed assets | 22/27 | €29,018 | €15,586 | -€13,432 | -46.3% |
| Plant, machinery and equipment | 23 | €1,863 | €1,606 | -€257 | -13.8% |
| Furniture and vehicles | 24 | €27,155 | €13,980 | -€13,175 | -48.5% |
| Current assets | 29/58 | €216,116 | €235,296 | +€19,180 | +8.9% |
| Amounts receivable within one year | 40/41 | €5,374 | €4,474 | -€900 | -16.7% |
| Other amounts receivable | 41 | €5,374 | €4,474 | -€900 | -16.7% |
| Current investments | 50/53 | €20,000 | - | -€20,000 | |
| Cash at bank and in hand | 54/58 | €190,742 | €230,822 | +€40,080 | +21.0% |
| Total equity and liabilities | 10/49 | €245,134 | €250,882 | +€5,748 | +2.3% |
| Equity | 10/15 | €196,166 | €154,507 | -€41,659 | -21.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €189,966 | €148,307 | -€41,659 | -21.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €188,106 | €146,447 | -€41,659 | -22.1% |
| Amounts payable | 17/49 | €48,968 | €96,375 | +€47,407 | +96.8% |
| Amounts payable within one year | 42/48 | €48,968 | €96,375 | +€47,407 | +96.8% |
| Trade debts | 44 | €2,245 | €6,913 | +€4,668 | +207.9% |
| Suppliers | 440/4 | €2,245 | €6,913 | +€4,668 | +207.9% |
| Taxes, remuneration and social security | 45 | €46,723 | €89,462 | +€42,739 | +91.5% |
| Taxes | 450/3 | €22,776 | €19,462 | -€3,314 | -14.6% |
| Remuneration and social security | 454/9 | €23,947 | €70,000 | +€46,053 | +192.3% |
| Turnover | 70 | €205,769 | €200,344 | -€5,425 | -2.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €151,279 | €145,544 | -€5,735 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,276 | €13,432 | -€844 | -5.9% |
| Other operating charges | 640/8 | €3,620 | €1,886 | -€1,734 | -47.9% |
| Gross operating margin | 9900 | €54,490 | €54,800 | +€310 | +0.6% |
| Operating profit (loss) | 9901 | €36,594 | €39,482 | +€2,888 | +7.9% |
| Financial income | 75/76B | €1,043 | €1,002 | -€41 | -3.9% |
| Recurring financial income | 75 | €1,043 | €1,002 | -€41 | -3.9% |
| Financial charges | 65/66B | €301 | €455 | +€154 | +51.2% |
| Recurring financial charges | 65 | €301 | €455 | +€154 | +51.2% |
| Profit (loss) for the period before taxes | 9903 | €37,336 | €40,029 | +€2,693 | +7.2% |
| Income taxes | 67/77 | €11,359 | €11,688 | +€329 | +2.9% |
| Profit (loss) for the period | 9904 | €25,977 | €28,341 | +€2,364 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,977 | €28,341 | +€2,364 | +9.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.