Strat&Bee: 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.
Strat&Bee
Largest movements
- Cash -€25,574
down €25,574 (-26.7%), from €95,632 to €70,058
mainly Net result for the year (-€47,453) and Tax, wage and social debts (-€9,892)
- Tangible fixed assets -€3,759
down €3,759 (-51.3%), from €7,327 to €3,569
of which Furniture and vehicles: -€3,354
- Receivables within one year -€3,424
down €3,424 (-100%), from €3,424 to €0
of which Trade receivables: -€3,424
- Profit (loss) carried forward -€47,453
down €47,453 (-57.1%), from €83,086 to €35,633
- Other debts +€23,431
up €23,431 (+133%), from €17,593 to €41,023
- Tax, wage and social debts -€9,892
down €9,892 (-85.4%), from €11,582 to €1,690
- Trade debts +€2,022
up €2,022 (+67.2%), from €3,009 to €5,032
- Accrued charges and deferred income -€1,433
down €1,433 (-64.4%), from €2,225 to €792
- Financial charges +€41,353
up €41,353 (+5,738%), from €721 to €42,074
- Gross operating margin -€32,440
down €32,440, from €31,525 to -€915
- Taxes -€6,137
down €6,137 (-97.0%), from €6,327 to €190
- Depreciation -€1,444
down €1,444 (-27.8%), from €5,203 to €3,759
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 | €119,994 | €86,670 | -€33,325 | -27.8% |
| Fixed assets | 21/28 | €7,327 | €3,569 | -€3,759 | -51.3% |
| Tangible fixed assets | 22/27 | €7,327 | €3,569 | -€3,759 | -51.3% |
| Plant, machinery and equipment | 23 | €720 | €315 | -€405 | -56.2% |
| Furniture and vehicles | 24 | €6,607 | €3,253 | -€3,354 | -50.8% |
| Current assets | 29/58 | €112,667 | €83,101 | -€29,566 | -26.2% |
| Amounts receivable within one year | 40/41 | €3,424 | €0 | -€3,424 | -100% |
| Trade receivables | 40 | €3,424 | €0 | -€3,424 | -100% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €95,632 | €70,058 | -€25,574 | -26.7% |
| Deferred charges and accrued income | 490/1 | €13,611 | €13,043 | -€568 | -4.2% |
| Total equity and liabilities | 10/49 | €119,994 | €86,670 | -€33,325 | -27.8% |
| Equity | 10/15 | €85,586 | €38,133 | -€47,453 | -55.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,086 | €35,633 | -€47,453 | -57.1% |
| Amounts payable | 17/49 | €34,409 | €48,537 | +€14,128 | +41.1% |
| Amounts payable within one year | 42/48 | €32,184 | €47,745 | +€15,561 | +48.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €3,009 | €5,032 | +€2,022 | +67.2% |
| Suppliers | 440/4 | €3,009 | €5,032 | +€2,022 | +67.2% |
| Taxes, remuneration and social security | 45 | €11,582 | €1,690 | -€9,892 | -85.4% |
| Taxes | 450/3 | €11,582 | €1,690 | -€9,892 | -85.4% |
| Other amounts payable | 47/48 | €17,593 | €41,023 | +€23,431 | +133% |
| Accrued charges and deferred income | 492/3 | €2,225 | €792 | -€1,433 | -64.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,203 | €3,759 | -€1,444 | -27.8% |
| Other operating charges | 640/8 | €563 | €515 | -€47 | -8.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €31,525 | -€915 | -€32,440 | |
| Operating profit (loss) | 9901 | €25,760 | -€5,189 | -€30,949 | |
| Financial income | 75/76B | €5 | €0 | -€5 | -100% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100% |
| Financial charges | 65/66B | €721 | €42,074 | +€41,353 | +5,738% |
| Recurring financial charges | 65 | €721 | €42,074 | +€41,353 | +5,738% |
| Profit (loss) for the period before taxes | 9903 | €25,045 | -€47,263 | -€72,307 | |
| Income taxes | 67/77 | €6,327 | €190 | -€6,137 | -97.0% |
| Profit (loss) for the period | 9904 | €18,718 | -€47,453 | -€66,171 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,718 | -€47,453 | -€66,171 |
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 15 October 2026 via checked.be.