STRASS: 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.
STRASS
Largest movements
- Tangible fixed assets -€11,586
down €11,586 (-31.4%), from €36,957 to €25,371
- Stocks and contracts -€2,950
down €2,950 (-28.0%), from €10,534 to €7,585
- Profit (loss) carried forward -€6,812
down €6,812 (-69.6%), from -€9,781 to -€16,593
- Debts after one year -€5,547
down €5,547 (-43.7%), from €12,680 to €7,133
- Trade debts -€893
down €893 (-48.8%), from €1,830 to €936
- Staff costs -€16,111
down €16,111 (-92.1%), from €17,488 to €1,377
- Gross operating margin -€12,576
down €12,576 (-63.4%), from €19,843 to €7,267
- Financial income +€411
up €411 (+1,627%), from €25 to €437
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 | €74,179 | €60,317 | -€13,862 | -18.7% |
| Fixed assets | 21/28 | €36,957 | €25,371 | -€11,586 | -31.4% |
| Tangible fixed assets | 22/27 | €36,957 | €25,371 | -€11,586 | -31.4% |
| Furniture and vehicles | 24 | €36,957 | €25,371 | -€11,586 | -31.4% |
| Current assets | 29/58 | €37,222 | €34,946 | -€2,276 | -6.1% |
| Stocks and contracts in progress | 3 | €10,534 | €7,585 | -€2,950 | -28.0% |
| Stocks | 30/36 | €10,534 | €7,585 | -€2,950 | -28.0% |
| Cash at bank and in hand | 54/58 | €24,802 | €25,348 | +€545 | +2.2% |
| Deferred charges and accrued income | 490/1 | €1,886 | €2,014 | +€128 | +6.8% |
| Total equity and liabilities | 10/49 | €74,179 | €60,317 | -€13,862 | -18.7% |
| Equity | 10/15 | €25,638 | €18,826 | -€6,812 | -26.6% |
| Contributions | 10/11 | €32,400 | €32,400 | = | 0.0% |
| Reserves | 13 | €3,018 | €3,018 | = | 0.0% |
| Distributable reserves | 133 | €3,018 | €3,018 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,781 | -€16,593 | -€6,812 | -69.6% |
| Amounts payable | 17/49 | €48,542 | €41,492 | -€7,050 | -14.5% |
| Amounts payable after more than one year | 17 | €12,680 | €7,133 | -€5,547 | -43.7% |
| Financial debts | 170/4 | €12,680 | €7,133 | -€5,547 | -43.7% |
| Amounts payable within one year | 42/48 | €35,478 | €34,359 | -€1,119 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €6,491 | €6,049 | -€443 | -6.8% |
| Trade debts | 44 | €1,830 | €936 | -€893 | -48.8% |
| Suppliers | 440/4 | €1,830 | €936 | -€893 | -48.8% |
| Taxes, remuneration and social security | 45 | €4,064 | €3,962 | -€102 | -2.5% |
| Taxes | 450/3 | €4,064 | €3,962 | -€102 | -2.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €23,093 | €23,412 | +€319 | +1.4% |
| Accrued charges and deferred income | 492/3 | €384 | €0 | -€384 | -100% |
| Remuneration, social security and pensions | 62 | €17,488 | €1,377 | -€16,111 | -92.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,916 | €11,928 | +€11 | +0.1% |
| Other operating charges | 640/8 | €731 | €703 | -€28 | -3.8% |
| Gross operating margin | 9900 | €19,843 | €7,267 | -€12,576 | -63.4% |
| Operating profit (loss) | 9901 | -€10,292 | -€6,740 | +€3,552 | +34.5% |
| Financial income | 75/76B | €25 | €437 | +€411 | +1,627% |
| Recurring financial income | 75 | €25 | €437 | +€411 | +1,627% |
| Financial charges | 65/66B | €376 | €343 | -€33 | -8.7% |
| Recurring financial charges | 65 | €376 | €343 | -€33 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,643 | -€6,647 | +€3,996 | +37.5% |
| Income taxes | 67/77 | €126 | €165 | +€39 | +30.6% |
| Profit (loss) for the period | 9904 | -€10,769 | -€6,812 | +€3,957 | +36.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,769 | -€6,812 | +€3,957 | +36.7% |
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 13 October 2026 via checked.be.