STRAGIER W & B: 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 W & B
Largest movements
- Tangible fixed assets -€1,272
down €1,272 (-20.5%), from €6,215 to €4,944
of which Furniture and vehicles: -€788
- Cash -€986
down €986 (-3.9%), from €25,353 to €24,367
mainly Net result for the year (-€3,511) and Receivables within one year (-€174)
- Stocks and contracts -€450
down €450 (-27.3%), from €1,650 to €1,200
- Profit (loss) carried forward -€3,511
down €3,511 (-29.7%), from €11,831 to €8,320
- Trade debts +€787
up €787 (+93.9%), from €838 to €1,625
- Gross operating margin -€3,375
down €3,375, from €2,635 to -€740
- Depreciation -€1,988
down €1,988 (-61.0%), from €3,260 to €1,272
- Other operating charges +€682
up €682 (+87.3%), from €782 to €1,464
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 | €42,756 | €40,222 | -€2,534 | -5.9% |
| Fixed assets | 21/28 | €6,215 | €4,944 | -€1,272 | -20.5% |
| Tangible fixed assets | 22/27 | €6,215 | €4,944 | -€1,272 | -20.5% |
| Furniture and vehicles | 24 | €5,188 | €4,400 | -€788 | -15.2% |
| Other tangible fixed assets | 26 | €1,027 | €544 | -€484 | -47.1% |
| Current assets | 29/58 | €36,540 | €35,278 | -€1,262 | -3.5% |
| Stocks and contracts in progress | 3 | €1,650 | €1,200 | -€450 | -27.3% |
| Stocks | 30/36 | €1,650 | €1,200 | -€450 | -27.3% |
| Amounts receivable within one year | 40/41 | €9,537 | €9,711 | +€174 | +1.8% |
| Trade receivables | 40 | €8,874 | €8,874 | = | 0.0% |
| Other amounts receivable | 41 | €663 | €837 | +€174 | +26.2% |
| Cash at bank and in hand | 54/58 | €25,353 | €24,367 | -€986 | -3.9% |
| Total equity and liabilities | 10/49 | €42,756 | €40,222 | -€2,534 | -5.9% |
| Equity | 10/15 | €41,881 | €38,370 | -€3,511 | -8.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €11,500 | €11,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,831 | €8,320 | -€3,511 | -29.7% |
| Amounts payable | 17/49 | €875 | €1,852 | +€978 | +112% |
| Amounts payable within one year | 42/48 | €875 | €1,852 | +€978 | +112% |
| Trade debts | 44 | €838 | €1,625 | +€787 | +93.9% |
| Suppliers | 440/4 | €838 | €1,625 | +€787 | +93.9% |
| Taxes, remuneration and social security | 45 | €36 | €227 | +€191 | +523% |
| Taxes | 450/3 | €36 | €227 | +€191 | +523% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,260 | €1,272 | -€1,988 | -61.0% |
| Other operating charges | 640/8 | €782 | €1,464 | +€682 | +87.3% |
| Gross operating margin | 9900 | €2,635 | -€740 | -€3,375 | |
| Operating profit (loss) | 9901 | -€1,407 | -€3,476 | -€2,069 | -147% |
| Financial income | 75/76B | €0 | €7 | +€6 | +1,334% |
| Recurring financial income | 75 | €0 | €7 | +€6 | +1,334% |
| Financial charges | 65/66B | €42 | €42 | = | 0.0% |
| Recurring financial charges | 65 | €42 | €42 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,448 | -€3,511 | -€2,063 | -142% |
| Profit (loss) for the period | 9904 | -€1,448 | -€3,511 | -€2,063 | -142% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,448 | -€3,511 | -€2,063 | -142% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.