STRAGIER: 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.
STRAGIER
Largest movements
- Tangible fixed assets -€12,546
down €12,546 (-9.0%), from €138,916 to €126,370
of which Plant, machinery and equipment: -€12,546
- Receivables within one year +€7,011
up €7,011 (+6.4%), from €108,778 to €115,789
of which Other amounts receivable: +€7,011
- Cash +€6,662
up €6,662 (+956.1%), from €697 to €7,359
mainly Depreciation (+€12,546) and Trade debts (+€1,855)
No liability line moved by more than 1% of the balance sheet total.
- Purchases and services +€10,042
up €10,042 (+97.9%), from €10,252 to €20,295
- Gross operating margin -€5,042
down €5,042 (-25.5%), from €19,748 to €14,705
- Taxes -€1,301
down €1,301 (-79.5%), from €1,636 to €335
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 | €248,883 | €250,025 | +€1,142 | +0.5% |
| Fixed assets | 21/28 | €138,916 | €126,370 | -€12,546 | -9.0% |
| Tangible fixed assets | 22/27 | €138,916 | €126,370 | -€12,546 | -9.0% |
| Land and buildings | 22 | €99,016 | €99,016 | = | 0.0% |
| Plant, machinery and equipment | 23 | €39,900 | €27,354 | -€12,546 | -31.4% |
| Current assets | 29/58 | €109,967 | €123,655 | +€13,688 | +12.4% |
| Amounts receivable within one year | 40/41 | €108,778 | €115,789 | +€7,011 | +6.4% |
| Trade receivables | 40 | €2,650 | €2,650 | = | 0.0% |
| Other amounts receivable | 41 | €106,128 | €113,139 | +€7,011 | +6.6% |
| Cash at bank and in hand | 54/58 | €697 | €7,359 | +€6,662 | +956.1% |
| Deferred charges and accrued income | 490/1 | €492 | €507 | +€15 | +3.1% |
| Total equity and liabilities | 10/49 | €248,883 | €250,025 | +€1,142 | +0.5% |
| Equity | 10/15 | €245,473 | €246,022 | +€549 | +0.2% |
| Contributions | 10/11 | €127,000 | €127,000 | = | 0.0% |
| Reserves | 13 | €52,454 | €52,454 | = | 0.0% |
| Distributable reserves | 133 | €52,454 | €52,454 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,019 | €66,568 | +€549 | +0.8% |
| Amounts payable | 17/49 | €3,410 | €4,004 | +€594 | +17.4% |
| Amounts payable within one year | 42/48 | €3,410 | €4,004 | +€594 | +17.4% |
| Trade debts | 44 | €1,655 | €3,510 | +€1,855 | +112.1% |
| Suppliers | 440/4 | €1,655 | €3,510 | +€1,855 | +112.1% |
| Taxes, remuneration and social security | 45 | €1,755 | €494 | -€1,261 | -71.9% |
| Taxes | 450/3 | €1,755 | €494 | -€1,261 | -71.9% |
| Turnover | 70 | €30,000 | €30,000 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €10,252 | €20,295 | +€10,042 | +97.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,546 | €12,546 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,763 | €2,909 | +€147 | +5.3% |
| Gross operating margin | 9900 | €19,748 | €14,705 | -€5,042 | -25.5% |
| Operating profit (loss) | 9901 | €4,439 | -€750 | -€5,189 | |
| Financial income | 75/76B | €1,434 | €1,661 | +€228 | +15.9% |
| Recurring financial income | 75 | €1,434 | €1,661 | +€228 | +15.9% |
| Financial charges | 65/66B | €24 | €28 | +€4 | +18.1% |
| Recurring financial charges | 65 | €24 | €28 | +€4 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | €5,849 | €883 | -€4,966 | -84.9% |
| Income taxes | 67/77 | €1,636 | €335 | -€1,301 | -79.5% |
| Profit (loss) for the period | 9904 | €4,213 | €549 | -€3,665 | -87.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,213 | €549 | -€3,665 | -87.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.