STRAGIER PJ: 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 PJ
Largest movements
- Tangible fixed assets -€18,223
down €18,223 (-27.2%), from €66,903 to €48,680
of which Furniture and vehicles: -€15,368
- Receivables within one year +€9,888
up €9,888 (+78.2%), from €12,647 to €22,535
of which Trade receivables: +€7,188
- Cash +€1,536
up €1,536 (+4.2%), from €36,782 to €38,318
mainly Net result for the year (+€34,139) and Depreciation (+€22,802)
- Reserves +€15,000
up €15,000 (+41.7%), from €36,000 to €51,000
of which Distributable reserves: +€15,000
- Other debts -€13,385
down €13,385 (-31.2%), from €42,853 to €29,468
- Debts after one year -€8,402
down €8,402 (-56.4%), from €14,894 to €6,493
- Depreciation +€7,855
up €7,855 (+52.6%), from €14,947 to €22,802
- Gross operating margin -€4,644
down €4,644 (-6.1%), from €76,743 to €72,099
- Financial charges +€986
up €986 (+275%), from €358 to €1,344
- Taxes -€870
down €870 (-6.4%), from €13,558 to €12,687
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 | €116,332 | €109,534 | -€6,798 | -5.8% |
| Fixed assets | 21/28 | €66,903 | €48,680 | -€18,223 | -27.2% |
| Tangible fixed assets | 22/27 | €66,903 | €48,680 | -€18,223 | -27.2% |
| Plant, machinery and equipment | 23 | €4,934 | €2,079 | -€2,855 | -57.9% |
| Furniture and vehicles | 24 | €61,969 | €46,601 | -€15,368 | -24.8% |
| Current assets | 29/58 | €49,429 | €60,854 | +€11,424 | +23.1% |
| Amounts receivable within one year | 40/41 | €12,647 | €22,535 | +€9,888 | +78.2% |
| Trade receivables | 40 | €12,647 | €19,835 | +€7,188 | +56.8% |
| Other amounts receivable | 41 | - | €2,700 | +€2,700 | |
| Cash at bank and in hand | 54/58 | €36,782 | €38,318 | +€1,536 | +4.2% |
| Total equity and liabilities | 10/49 | €116,332 | €109,534 | -€6,798 | -5.8% |
| Equity | 10/15 | €36,433 | €51,072 | +€14,639 | +40.2% |
| Contributions | 10/11 | €60 | €60 | = | 0.0% |
| Reserves | 13 | €36,000 | €51,000 | +€15,000 | +41.7% |
| Tax-exempt reserves | 132 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €45,000 | +€15,000 | +50.0% |
| Profit (loss) carried forward | 14 | €373 | €12 | -€361 | -96.9% |
| Amounts payable | 17/49 | €79,899 | €58,462 | -€21,437 | -26.8% |
| Amounts payable after more than one year | 17 | €14,894 | €6,493 | -€8,402 | -56.4% |
| Financial debts | 170/4 | €14,894 | €6,493 | -€8,402 | -56.4% |
| Amounts payable within one year | 42/48 | €65,005 | €51,374 | -€13,631 | -21.0% |
| Current portion of amounts payable after more than one year | 42 | €8,119 | €8,402 | +€283 | +3.5% |
| Trade debts | 44 | €2,261 | €2,811 | +€550 | +24.3% |
| Suppliers | 440/4 | €2,261 | €2,811 | +€550 | +24.3% |
| Taxes, remuneration and social security | 45 | €11,772 | €10,693 | -€1,078 | -9.2% |
| Taxes | 450/3 | €11,772 | €10,693 | -€1,078 | -9.2% |
| Other amounts payable | 47/48 | €42,853 | €29,468 | -€13,385 | -31.2% |
| Accrued charges and deferred income | 492/3 | - | €595 | +€595 | |
| Non-recurring operating income | 76A | €2,715 | - | -€2,715 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,947 | €22,802 | +€7,855 | +52.6% |
| Other operating charges | 640/8 | €1,007 | €1,127 | +€120 | +11.9% |
| Gross operating margin | 9900 | €76,743 | €72,099 | -€4,644 | -6.1% |
| Operating profit (loss) | 9901 | €60,789 | €48,170 | -€12,619 | -20.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €358 | €1,344 | +€986 | +275% |
| Recurring financial charges | 65 | €358 | €1,344 | +€986 | +275% |
| Profit (loss) for the period before taxes | 9903 | €60,430 | €46,826 | -€13,604 | -22.5% |
| Income taxes | 67/77 | €13,558 | €12,687 | -€870 | -6.4% |
| Profit (loss) for the period | 9904 | €46,873 | €34,139 | -€12,734 | -27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €46,873 | €34,139 | -€12,734 | -27.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.