STRAK PLAN: 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.
STRAK PLAN
Largest movements
- Receivables within one year +€27,711
up €27,711 (+807%), from €3,434 to €31,146
of which Other amounts receivable: +€19,046
- Cash +€12,080
up €12,080 (+53.0%), from €22,791 to €34,871
mainly Net result for the year (+€36,512) and Stocks and contracts (+€12,000)
- Stocks and contracts -€12,000
no longer reported in 2025 (was €12,000)
- Tangible fixed assets +€7,140
up €7,140 (+22.3%), from €32,006 to €39,145
of which Plant, machinery and equipment: +€22,743
- Deferred charges and accrued income +€3,453
up €3,453 (+188%), from €1,837 to €5,289
- Reserves +€36,512
up €36,512 (+342%), from €10,663 to €47,175
- Trade debts +€1,658
up €1,658 (+5.6%), from €29,489 to €31,147
- Tax, wage and social debts +€1,580
up €1,580 (+50.4%), from €3,135 to €4,715
of which Remuneration and social security: +€4,715
- Other debts -€1,533
down €1,533 (-44.0%), from €3,485 to €1,952
- Gross operating margin +€99,384
up €99,384 (+880%), from €11,295 to €110,679
- Staff costs +€44,659
new in 2025: €44,659
- Taxes +€17,291
up €17,291 (+1,900%), from €910 to €18,202
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 | €72,067 | €110,451 | +€38,384 | +53.3% |
| Fixed assets | 21/28 | €32,006 | €39,145 | +€7,140 | +22.3% |
| Tangible fixed assets | 22/27 | €32,006 | €39,145 | +€7,140 | +22.3% |
| Plant, machinery and equipment | 23 | €5,000 | €27,743 | +€22,743 | +455% |
| Furniture and vehicles | 24 | €27,005 | €11,402 | -€15,604 | -57.8% |
| Current assets | 29/58 | €40,062 | €71,306 | +€31,244 | +78.0% |
| Stocks and contracts in progress | 3 | €12,000 | - | -€12,000 | |
| Contracts in progress | 37 | €12,000 | - | -€12,000 | |
| Amounts receivable within one year | 40/41 | €3,434 | €31,146 | +€27,711 | +807% |
| Trade receivables | 40 | €3,434 | €12,100 | +€8,666 | +252% |
| Other amounts receivable | 41 | - | €19,046 | +€19,046 | |
| Cash at bank and in hand | 54/58 | €22,791 | €34,871 | +€12,080 | +53.0% |
| Deferred charges and accrued income | 490/1 | €1,837 | €5,289 | +€3,453 | +188% |
| Total equity and liabilities | 10/49 | €72,067 | €110,451 | +€38,384 | +53.3% |
| Equity | 10/15 | €14,163 | €50,675 | +€36,512 | +258% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €10,663 | €47,175 | +€36,512 | +342% |
| Distributable reserves | 133 | €10,663 | €47,175 | +€36,512 | +342% |
| Amounts payable | 17/49 | €57,905 | €59,776 | +€1,872 | +3.2% |
| Amounts payable after more than one year | 17 | €12,418 | €11,991 | -€427 | -3.4% |
| Financial debts | 170/4 | €12,418 | €11,991 | -€427 | -3.4% |
| Amounts payable within one year | 42/48 | €45,487 | €47,786 | +€2,299 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €9,378 | €9,972 | +€594 | +6.3% |
| Trade debts | 44 | €29,489 | €31,147 | +€1,658 | +5.6% |
| Suppliers | 440/4 | €29,489 | €31,147 | +€1,658 | +5.6% |
| Taxes, remuneration and social security | 45 | €3,135 | €4,715 | +€1,580 | +50.4% |
| Taxes | 450/3 | €3,135 | - | -€3,135 | |
| Remuneration and social security | 454/9 | - | €4,715 | +€4,715 | |
| Other amounts payable | 47/48 | €3,485 | €1,952 | -€1,533 | -44.0% |
| Remuneration, social security and pensions | 62 | - | €44,659 | +€44,659 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,798 | €7,306 | -€491 | -6.3% |
| Other operating charges | 640/8 | €442 | €947 | +€505 | +114% |
| Non-recurring operating charges | 66A | - | €2,280 | +€2,280 | |
| Gross operating margin | 9900 | €11,295 | €110,679 | +€99,384 | +880% |
| Operating profit (loss) | 9901 | €3,056 | €55,488 | +€52,433 | +1,716% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,128 | €775 | -€353 | -31.3% |
| Recurring financial charges | 65 | €1,128 | €775 | -€353 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | €1,928 | €54,713 | +€52,785 | +2,738% |
| Income taxes | 67/77 | €910 | €18,202 | +€17,291 | +1,900% |
| Profit (loss) for the period | 9904 | €1,018 | €36,512 | +€35,494 | +3,488% |
| Profit (loss) for the period to be appropriated | 9905 | €1,018 | €36,512 | +€35,494 | +3,488% |
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 13 October 2026 via checked.be.