Strat&CO: 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&CO
Largest movements
- Current investments +€47,000
new in 2025: €47,000
- Cash +€18,949
up €18,949 (+102%), from €18,585 to €37,534
mainly Net result for the year (+€60,804) and Receivables within one year (+€11,821)
- Receivables within one year -€11,821
down €11,821 (-30.4%), from €38,925 to €27,104
- Tangible fixed assets +€10,095
new in 2025: €10,095
- Profit (loss) carried forward +€60,804
up €60,804 (+194%), from €31,418 to €92,222
- Trade debts +€7,754
up €7,754 (+1,536%), from €505 to €8,259
- Tax, wage and social debts +€6,362
up €6,362 (+48.0%), from €13,257 to €19,619
- Other debts -€5,296
down €5,296 (-95.2%), from €5,565 to €268
- Accrued charges and deferred income -€4,680
down €4,680 (-100%), from €4,680 to €0
- Gross operating margin +€42,106
up €42,106 (+100%), from €41,963 to €84,069
- Taxes +€10,447
up €10,447 (+145%), from €7,213 to €17,660
- Depreciation +€4,671
new in 2025: €4,671
- Other operating charges +€869
new in 2025: €869
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 | €58,425 | €123,368 | +€64,944 | +111% |
| Fixed assets | 21/28 | - | €10,095 | +€10,095 | |
| Tangible fixed assets | 22/27 | - | €10,095 | +€10,095 | |
| Furniture and vehicles | 24 | - | €10,095 | +€10,095 | |
| Current assets | 29/58 | €58,425 | €113,274 | +€54,849 | +93.9% |
| Amounts receivable within one year | 40/41 | €38,925 | €27,104 | -€11,821 | -30.4% |
| Trade receivables | 40 | €38,925 | €27,104 | -€11,821 | -30.4% |
| Current investments | 50/53 | - | €47,000 | +€47,000 | |
| Cash at bank and in hand | 54/58 | €18,585 | €37,534 | +€18,949 | +102% |
| Deferred charges and accrued income | 490/1 | €915 | €1,636 | +€721 | +78.8% |
| Total equity and liabilities | 10/49 | €58,425 | €123,368 | +€64,944 | +111% |
| Equity | 10/15 | €34,418 | €95,222 | +€60,804 | +177% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,418 | €92,222 | +€60,804 | +194% |
| Amounts payable | 17/49 | €24,007 | €28,146 | +€4,140 | +17.2% |
| Amounts payable within one year | 42/48 | €19,327 | €28,146 | +€8,820 | +45.6% |
| Trade debts | 44 | €505 | €8,259 | +€7,754 | +1,536% |
| Suppliers | 440/4 | €505 | €8,259 | +€7,754 | +1,536% |
| Taxes, remuneration and social security | 45 | €13,257 | €19,619 | +€6,362 | +48.0% |
| Taxes | 450/3 | €13,257 | €19,619 | +€6,362 | +48.0% |
| Other amounts payable | 47/48 | €5,565 | €268 | -€5,296 | -95.2% |
| Accrued charges and deferred income | 492/3 | €4,680 | €0 | -€4,680 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,671 | +€4,671 | |
| Other operating charges | 640/8 | - | €869 | +€869 | |
| Gross operating margin | 9900 | €41,963 | €84,069 | +€42,106 | +100% |
| Operating profit (loss) | 9901 | €41,963 | €78,528 | +€36,566 | +87.1% |
| Financial income | 75/76B | - | €238 | +€238 | |
| Recurring financial income | 75 | - | €238 | +€238 | |
| Financial charges | 65/66B | €69 | €303 | +€234 | +338% |
| Recurring financial charges | 65 | €69 | €303 | +€234 | +338% |
| Profit (loss) for the period before taxes | 9903 | €41,894 | €78,464 | +€36,570 | +87.3% |
| Income taxes | 67/77 | €7,213 | €17,660 | +€10,447 | +145% |
| Profit (loss) for the period | 9904 | €34,681 | €60,804 | +€26,123 | +75.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,681 | €60,804 | +€26,123 | +75.3% |
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 16 October 2026 via checked.be.