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
- Cash -€180,091
down €180,091 (-47.5%), from €378,824 to €198,733
mainly Receivables after one year (-€100,000) and Debts after one year (-€79,755)
- Receivables after one year +€100,000
new in 2024: €100,000
- Deferred charges and accrued income -€12,816
down €12,816 (-33.9%), from €37,841 to €25,024
- Tangible fixed assets -€8,889
down €8,889 (-5.3%), from €166,978 to €158,089
- Debts after one year -€79,755
down €79,755 (-31.8%), from €250,796 to €171,041
- Profit (loss) carried forward -€21,741
down €21,741 (-23.8%), from €91,332 to €69,591
- Gross operating margin -€12,042
down €12,042, from €9,256 to -€2,787
- Financial income +€3,936
up €3,936 (+138.0%), from €2,851 to €6,787
- Financial charges -€3,144
down €3,144 (-19.5%), from €16,084 to €12,939
- Taxes +€1,318
new in 2024: €1,318
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €810,745 | €708,948 | -€101,797 | -12.6% |
| Fixed assets | 21/28 | €166,978 | €158,089 | -€8,889 | -5.3% |
| Tangible fixed assets | 22/27 | €166,978 | €158,089 | -€8,889 | -5.3% |
| Land and buildings | 22 | €166,978 | €158,089 | -€8,889 | -5.3% |
| Current assets | 29/58 | €643,767 | €550,860 | -€92,907 | -14.4% |
| Amounts receivable after more than one year | 29 | - | €100,000 | +€100,000 | |
| Other amounts receivable | 291 | - | €100,000 | +€100,000 | |
| Current investments | 50/53 | €227,102 | €227,102 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €378,824 | €198,733 | -€180,091 | -47.5% |
| Deferred charges and accrued income | 490/1 | €37,841 | €25,024 | -€12,816 | -33.9% |
| Total equity and liabilities | 10/49 | €810,745 | €708,948 | -€101,797 | -12.6% |
| Equity | 10/15 | €323,620 | €301,879 | -€21,741 | -6.7% |
| Contributions | 10/11 | €122,650 | €122,650 | = | 0.0% |
| Reserves | 13 | €109,638 | €109,638 | = | 0.0% |
| Distributable reserves | 133 | €109,638 | €109,638 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,332 | €69,591 | -€21,741 | -23.8% |
| Amounts payable | 17/49 | €487,125 | €407,070 | -€80,055 | -16.4% |
| Amounts payable after more than one year | 17 | €250,796 | €171,041 | -€79,755 | -31.8% |
| Financial debts | 170/4 | €250,796 | €171,041 | -€79,755 | -31.8% |
| Amounts payable within one year | 42/48 | €236,329 | €236,029 | -€300 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €79,755 | €79,755 | = | 0.0% |
| Other amounts payable | 47/48 | €156,574 | €156,274 | -€300 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,801 | €8,889 | +€89 | +1.0% |
| Other operating charges | 640/8 | €2,521 | €2,596 | +€75 | +3.0% |
| Gross operating margin | 9900 | €9,256 | -€2,787 | -€12,042 | |
| Operating profit (loss) | 9901 | -€2,066 | -€14,272 | -€12,206 | -590.9% |
| Financial income | 75/76B | €2,851 | €6,787 | +€3,936 | +138.0% |
| Recurring financial income | 75 | €2,851 | €6,787 | +€3,936 | +138.0% |
| Financial charges | 65/66B | €16,084 | €12,939 | -€3,144 | -19.5% |
| Recurring financial charges | 65 | €16,084 | €12,939 | -€3,144 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,298 | -€20,424 | -€5,126 | -33.5% |
| Income taxes | 67/77 | - | €1,318 | +€1,318 | |
| Profit (loss) for the period | 9904 | -€15,298 | -€21,741 | -€6,444 | -42.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,298 | -€21,741 | -€6,444 | -42.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.