STRATA-GM: what changed
Two fiscal 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.
STRATA-GM
Largest movements
- Cash +€8,471
up €8,471 (+32.8%), from €25,843 to €34,314
mainly Net result for the year (+€21,530) and Other debts (+€9,180)
- Receivables within one year +€7,368
up €7,368 (+43.3%), from €16,998 to €24,366
of which Trade receivables: +€4,753
- Tangible fixed assets -€1,824
down €1,824 (-20.6%), from €8,867 to €7,043
- Deferred charges and accrued income -€927
no longer reported in 2025 (was €927)
- Other debts +€9,180
up €9,180 (+76.1%), from €12,070 to €21,250
- Tax, wage and social debts +€3,180
up €3,180 (+19.1%), from €16,686 to €19,866
- Reserves -€2,800
no longer reported in 2025 (was €2,800)
- Trade debts +€2,398
up €2,398 (+137.7%), from €1,741 to €4,139
- Accrued charges and deferred income +€1,800
new in 2025: €1,800
- Gross operating margin +€4,352
up €4,352 (+13.6%), from €32,019 to €36,372
- Financial charges +€1,528
up €1,528 (+77.5%), from €1,973 to €3,502
- Other operating charges -€1,035
down €1,035 (-53.6%), from €1,933 to €898
- Taxes +€394
up €394 (+5.5%), from €7,130 to €7,524
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.
Cash bridge derived
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 | €52,635 | €65,723 | +€13,088 | +24.9% |
| Fixed assets | 21/28 | €8,867 | €7,043 | -€1,824 | -20.6% |
| Tangible fixed assets | 22/27 | €8,867 | €7,043 | -€1,824 | -20.6% |
| Furniture and vehicles | 24 | €8,867 | €7,043 | -€1,824 | -20.6% |
| Current assets | 29/58 | €43,768 | €58,680 | +€14,912 | +34.1% |
| Amounts receivable within one year | 40/41 | €16,998 | €24,366 | +€7,368 | +43.3% |
| Trade receivables | 40 | €12,566 | €17,318 | +€4,753 | +37.8% |
| Other amounts receivable | 41 | €4,432 | €7,048 | +€2,615 | +59.0% |
| Cash at bank and in hand | 54/58 | €25,843 | €34,314 | +€8,471 | +32.8% |
| Deferred charges and accrued income | 490/1 | €927 | - | -€927 | |
| Total equity and liabilities | 10/49 | €52,635 | €65,723 | +€13,088 | +24.9% |
| Equity | 10/15 | €22,137 | €18,668 | -€3,470 | -15.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,800 | - | -€2,800 | |
| Distributable reserves | 133 | €2,800 | - | -€2,800 | |
| Profit (loss) carried forward | 14 | €737 | €68 | -€670 | -90.8% |
| Amounts payable | 17/49 | €30,498 | €47,055 | +€16,558 | +54.3% |
| Amounts payable within one year | 42/48 | €30,498 | €45,255 | +€14,758 | +48.4% |
| Trade debts | 44 | €1,741 | €4,139 | +€2,398 | +137.7% |
| Suppliers | 440/4 | €1,741 | €4,139 | +€2,398 | +137.7% |
| Taxes, remuneration and social security | 45 | €16,686 | €19,866 | +€3,180 | +19.1% |
| Taxes | 450/3 | €16,686 | €19,866 | +€3,180 | +19.1% |
| Other amounts payable | 47/48 | €12,070 | €21,250 | +€9,180 | +76.1% |
| Accrued charges and deferred income | 492/3 | - | €1,800 | +€1,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,276 | €2,919 | -€357 | -10.9% |
| Other operating charges | 640/8 | €1,933 | €898 | -€1,035 | -53.6% |
| Gross operating margin | 9900 | €32,019 | €36,372 | +€4,352 | +13.6% |
| Operating profit (loss) | 9901 | €26,810 | €32,555 | +€5,745 | +21.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | +33.3% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +33.3% |
| Financial charges | 65/66B | €1,973 | €3,502 | +€1,528 | +77.5% |
| Recurring financial charges | 65 | €1,973 | €3,502 | +€1,528 | +77.5% |
| Profit (loss) for the period before taxes | 9903 | €24,837 | €29,054 | +€4,216 | +17.0% |
| Income taxes | 67/77 | €7,130 | €7,524 | +€394 | +5.5% |
| Profit (loss) for the period | 9904 | €17,707 | €21,530 | +€3,823 | +21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,707 | €21,530 | +€3,823 | +21.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.