STRAGIER 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.
STRAGIER Consulting
Largest movements
- Cash +€58,150
up €58,150 (+296%), from €19,619 to €77,768
mainly Depreciation (+€37,623) and Net result for the year (+€37,623)
- Tangible fixed assets -€37,623
down €37,623 (-10.7%), from €350,653 to €313,030
of which Land and buildings: -€26,142
- Receivables within one year -€5,451
down €5,451 (-28.6%), from €19,082 to €13,631
of which Trade receivables: -€5,697
- Debts after one year -€40,517
down €40,517 (-27.2%), from €148,764 to €108,247
- Reserves +€37,623
up €37,623 (+42.3%), from €88,995 to €126,619
of which Distributable reserves: +€38,119
- Other debts +€7,034
up €7,034 (+8.8%), from €80,332 to €87,366
- Tax, wage and social debts +€6,484
up €6,484 (+55.3%), from €11,715 to €18,200
of which Taxes: +€3,884
- Gross operating margin +€5,267
up €5,267 (+5.3%), from €98,685 to €103,952
- Depreciation -€4,242
down €4,242 (-10.1%), from €41,866 to €37,623
- Taxes +€2,784
up €2,784 (+23.3%), from €11,970 to €14,754
- Financial charges +€1,796
up €1,796 (+17.9%), from €10,059 to €11,855
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 | €396,508 | €408,376 | +€11,868 | +3.0% |
| Fixed assets | 21/28 | €350,653 | €313,030 | -€37,623 | -10.7% |
| Tangible fixed assets | 22/27 | €350,653 | €313,030 | -€37,623 | -10.7% |
| Land and buildings | 22 | €302,376 | €276,234 | -€26,142 | -8.6% |
| Furniture and vehicles | 24 | €48,277 | €36,796 | -€11,481 | -23.8% |
| Current assets | 29/58 | €45,854 | €95,346 | +€49,492 | +108% |
| Stocks and contracts in progress | 3 | €5,767 | €2,433 | -€3,334 | -57.8% |
| Stocks | 30/36 | €5,767 | €2,433 | -€3,334 | -57.8% |
| Amounts receivable within one year | 40/41 | €19,082 | €13,631 | -€5,451 | -28.6% |
| Trade receivables | 40 | €19,082 | €13,385 | -€5,697 | -29.9% |
| Other amounts receivable | 41 | €0 | €246 | +€246 | |
| Cash at bank and in hand | 54/58 | €19,619 | €77,768 | +€58,150 | +296% |
| Deferred charges and accrued income | 490/1 | €1,387 | €1,514 | +€126 | +9.1% |
| Total equity and liabilities | 10/49 | €396,508 | €408,376 | +€11,868 | +3.0% |
| Equity | 10/15 | €114,322 | €151,945 | +€37,623 | +32.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €88,995 | €126,619 | +€37,623 | +42.3% |
| Tax-exempt reserves | 132 | €495 | €0 | -€495 | -100% |
| Distributable reserves | 133 | €88,500 | €126,619 | +€38,119 | +43.1% |
| Profit (loss) carried forward | 14 | €327 | €327 | = | 0.0% |
| Provisions and deferred taxes | 16 | €164 | €0 | -€164 | -100% |
| Deferred taxes | 168 | €164 | €0 | -€164 | -100% |
| Amounts payable | 17/49 | €282,021 | €256,430 | -€25,591 | -9.1% |
| Amounts payable after more than one year | 17 | €148,764 | €108,247 | -€40,517 | -27.2% |
| Financial debts | 170/4 | €148,764 | €108,247 | -€40,517 | -27.2% |
| Amounts payable within one year | 42/48 | €133,257 | €147,784 | +€14,527 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | €39,792 | €40,517 | +€725 | +1.8% |
| Financial debts | 43 | €0 | €1,111 | +€1,111 | |
| Credit institutions | 430/8 | €0 | €1,111 | +€1,111 | |
| Trade debts | 44 | €1,418 | €590 | -€828 | -58.4% |
| Suppliers | 440/4 | €1,418 | €590 | -€828 | -58.4% |
| Taxes, remuneration and social security | 45 | €11,715 | €18,200 | +€6,484 | +55.3% |
| Taxes | 450/3 | €9,115 | €13,000 | +€3,884 | +42.6% |
| Remuneration and social security | 454/9 | €2,600 | €5,200 | +€2,600 | +100% |
| Other amounts payable | 47/48 | €80,332 | €87,366 | +€7,034 | +8.8% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,866 | €37,623 | -€4,242 | -10.1% |
| Other operating charges | 640/8 | €2,020 | €2,261 | +€241 | +11.9% |
| Gross operating margin | 9900 | €98,685 | €103,952 | +€5,267 | +5.3% |
| Operating profit (loss) | 9901 | €54,799 | €64,067 | +€9,269 | +16.9% |
| Financial income | 75/76B | €27 | €0 | -€27 | -98.8% |
| Recurring financial income | 75 | €27 | €0 | -€27 | -98.8% |
| Financial charges | 65/66B | €10,059 | €11,855 | +€1,796 | +17.9% |
| Recurring financial charges | 65 | €10,059 | €11,855 | +€1,796 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | €44,767 | €52,213 | +€7,446 | +16.6% |
| Transfer from deferred taxes | 780 | €291 | €164 | -€127 | -43.6% |
| Income taxes | 67/77 | €11,970 | €14,754 | +€2,784 | +23.3% |
| Profit (loss) for the period | 9904 | €33,088 | €37,623 | +€4,535 | +13.7% |
| Transfer from tax-exempt reserves | 789 | €875 | €495 | -€379 | -43.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,963 | €38,119 | +€4,156 | +12.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.