STRALIGENCE: 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.
STRALIGENCE
Largest movements
- Cash +€57,640
up €57,640 (+213%), from €27,122 to €84,762
mainly Net result for the year (+€103,905) and Receivables within one year (+€42,752)
- Receivables within one year -€42,752
down €42,752 (-47.8%), from €89,358 to €46,606
of which Other amounts receivable: -€29,750
- Tangible fixed assets -€2,255
down €2,255 (-24.1%), from €9,352 to €7,097
of which Furniture and vehicles: -€1,267
- Other debts +€6,817
up €6,817 (+13.6%), from €50,087 to €56,904
- Tax, wage and social debts +€4,095
up €4,095 (+14.7%), from €27,806 to €31,901
- Reserves +€3,904
up €3,904 (+11.5%), from €34,043 to €37,947
of which Distributable reserves: +€3,904
- Trade debts -€1,689
down €1,689 (-76.6%), from €2,206 to €517
- Gross operating margin +€14,681
up €14,681 (+11.6%), from €126,073 to €140,754
- Taxes +€4,215
up €4,215 (+16.5%), from €25,535 to €29,750
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 | €132,742 | €145,870 | +€13,128 | +9.9% |
| Fixed assets | 21/28 | €11,936 | €9,681 | -€2,255 | -18.9% |
| Tangible fixed assets | 22/27 | €9,352 | €7,097 | -€2,255 | -24.1% |
| Furniture and vehicles | 24 | €3,225 | €1,958 | -€1,267 | -39.3% |
| Other tangible fixed assets | 26 | €6,127 | €5,140 | -€987 | -16.1% |
| Financial fixed assets | 28 | €2,584 | €2,584 | = | 0.0% |
| Current assets | 29/58 | €120,806 | €136,189 | +€15,383 | +12.7% |
| Amounts receivable within one year | 40/41 | €89,358 | €46,606 | -€42,752 | -47.8% |
| Trade receivables | 40 | €59,358 | €46,356 | -€13,002 | -21.9% |
| Other amounts receivable | 41 | €30,000 | €250 | -€29,750 | -99.2% |
| Cash at bank and in hand | 54/58 | €27,122 | €84,762 | +€57,640 | +213% |
| Deferred charges and accrued income | 490/1 | €4,326 | €4,820 | +€494 | +11.4% |
| Total equity and liabilities | 10/49 | €132,742 | €145,870 | +€13,128 | +9.9% |
| Equity | 10/15 | €52,643 | €56,547 | +€3,904 | +7.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €34,043 | €37,947 | +€3,904 | +11.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €32,183 | €36,087 | +€3,904 | +12.1% |
| Amounts payable | 17/49 | €80,099 | €89,323 | +€9,224 | +11.5% |
| Amounts payable within one year | 42/48 | €80,099 | €89,323 | +€9,224 | +11.5% |
| Trade debts | 44 | €2,206 | €517 | -€1,689 | -76.6% |
| Suppliers | 440/4 | €2,206 | €517 | -€1,689 | -76.6% |
| Taxes, remuneration and social security | 45 | €27,806 | €31,901 | +€4,095 | +14.7% |
| Taxes | 450/3 | €27,806 | €31,901 | +€4,095 | +14.7% |
| Other amounts payable | 47/48 | €50,087 | €56,904 | +€6,817 | +13.6% |
| Non-recurring operating income | 76A | €551 | €178 | -€373 | -67.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,259 | €2,254 | -€5 | -0.2% |
| Other operating charges | 640/8 | €1,850 | €1,514 | -€336 | -18.2% |
| Non-recurring operating charges | 66A | €178 | €7 | -€171 | -96.0% |
| Gross operating margin | 9900 | €126,073 | €140,754 | +€14,681 | +11.6% |
| Operating profit (loss) | 9901 | €121,786 | €136,978 | +€15,192 | +12.5% |
| Financial income | 75/76B | €1 | €0 | -€1 | -96.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -96.0% |
| Financial charges | 65/66B | €4,069 | €3,323 | -€746 | -18.3% |
| Recurring financial charges | 65 | €4,069 | €3,323 | -€746 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €117,718 | €133,655 | +€15,937 | +13.5% |
| Income taxes | 67/77 | €25,535 | €29,750 | +€4,215 | +16.5% |
| Profit (loss) for the period | 9904 | €92,183 | €103,905 | +€11,722 | +12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €92,183 | €103,905 | +€11,722 | +12.7% |
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 18 October 2026 via checked.be.