STRASS CONSULTING: 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 CONSULTING
Largest movements
- Cash +€69,087
up €69,087 (+66.6%), from €103,810 to €172,896
mainly Other debts (+€163,847) and Net result for the year (+€72,351)
- Receivables within one year -€13,061
down €13,061 (-50.1%), from €26,057 to €12,996
of which Trade receivables: -€10,678
- Tangible fixed assets -€3,063
down €3,063 (-2.9%), from €104,155 to €101,092
of which Land and buildings: -€2,904
- Other debts +€163,847
up €163,847 (+762%), from €21,499 to €185,346
- Profit (loss) carried forward -€77,649
down €77,649 (-74.9%), from €103,645 to €25,996
- Provisions -€32,444
no longer reported in 2025 (was €32,444)
- Debts after one year -€5,550
down €5,550 (-9.1%), from €60,829 to €55,279
- Tax, wage and social debts +€3,949
up €3,949 (+51.9%), from €7,616 to €11,565
- Provisions -€64,888
down €64,888, from €32,444 to -€32,444
- Financial charges +€28,714
up €28,714 (+324%), from €8,855 to €37,570
- Gross operating margin +€16,139
up €16,139 (+21.2%), from €76,223 to €92,362
- Taxes -€2,603
down €2,603 (-18.8%), from €13,812 to €11,209
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 | €234,431 | €287,394 | +€52,963 | +22.6% |
| Fixed assets | 21/28 | €104,155 | €101,092 | -€3,063 | -2.9% |
| Tangible fixed assets | 22/27 | €104,155 | €101,092 | -€3,063 | -2.9% |
| Land and buildings | 22 | €103,723 | €100,819 | -€2,904 | -2.8% |
| Furniture and vehicles | 24 | €432 | €273 | -€159 | -36.8% |
| Current assets | 29/58 | €130,276 | €186,302 | +€56,026 | +43.0% |
| Amounts receivable within one year | 40/41 | €26,057 | €12,996 | -€13,061 | -50.1% |
| Trade receivables | 40 | €22,869 | €12,191 | -€10,678 | -46.7% |
| Other amounts receivable | 41 | €3,188 | €805 | -€2,383 | -74.8% |
| Cash at bank and in hand | 54/58 | €103,810 | €172,896 | +€69,087 | +66.6% |
| Deferred charges and accrued income | 490/1 | €410 | €410 | = | 0.0% |
| Total equity and liabilities | 10/49 | €234,431 | €287,394 | +€52,963 | +22.6% |
| Equity | 10/15 | €106,645 | €28,996 | -€77,649 | -72.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,645 | €25,996 | -€77,649 | -74.9% |
| Provisions and deferred taxes | 16 | €32,444 | - | -€32,444 | |
| Provisions for liabilities and charges | 160/5 | €32,444 | - | -€32,444 | |
| Other liabilities and charges | 164/5 | €32,444 | - | -€32,444 | |
| Amounts payable | 17/49 | €95,343 | €258,398 | +€163,055 | +171% |
| Amounts payable after more than one year | 17 | €60,829 | €55,279 | -€5,550 | -9.1% |
| Financial debts | 170/4 | €60,829 | €55,279 | -€5,550 | -9.1% |
| Amounts payable within one year | 42/48 | €34,514 | €203,119 | +€168,605 | +489% |
| Current portion of amounts payable after more than one year | 42 | €5,333 | €5,550 | +€216 | +4.1% |
| Trade debts | 44 | €66 | €658 | +€592 | +895% |
| Suppliers | 440/4 | €66 | €658 | +€592 | +895% |
| Taxes, remuneration and social security | 45 | €7,616 | €11,565 | +€3,949 | +51.9% |
| Taxes | 450/3 | €7,616 | €11,565 | +€3,949 | +51.9% |
| Other amounts payable | 47/48 | €21,499 | €185,346 | +€163,847 | +762% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,949 | €3,063 | +€114 | +3.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €32,444 | -€32,444 | -€64,888 | |
| Other operating charges | 640/8 | €724 | €717 | -€7 | -0.9% |
| Gross operating margin | 9900 | €76,223 | €92,362 | +€16,139 | +21.2% |
| Operating profit (loss) | 9901 | €40,107 | €121,026 | +€80,919 | +202% |
| Financial income | 75/76B | €12 | €104 | +€92 | +745% |
| Recurring financial income | 75 | €12 | €104 | +€92 | +745% |
| Financial charges | 65/66B | €8,855 | €37,570 | +€28,714 | +324% |
| Recurring financial charges | 65 | €8,855 | €37,570 | +€28,714 | +324% |
| Profit (loss) for the period before taxes | 9903 | €31,264 | €83,560 | +€52,297 | +167% |
| Income taxes | 67/77 | €13,812 | €11,209 | -€2,603 | -18.8% |
| Profit (loss) for the period | 9904 | €17,451 | €72,351 | +€54,900 | +315% |
| Profit (loss) for the period to be appropriated | 9905 | €17,451 | €72,351 | +€54,900 | +315% |
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.