stratadvice: 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.
stratadvice
Largest movements
- Receivables within one year +€54,159
up €54,159 (+18.5%), from €292,570 to €346,729
of which Other amounts receivable: +€50,432
- Cash -€15,083
down €15,083 (-88.6%), from €17,033 to €1,950
mainly Receivables within one year (-€54,159) and Trade debts (-€5,209)
- Reserves +€36,364
up €36,364 (+16.2%), from €224,933 to €261,296
- Gross operating margin +€6,466
up €6,466 (+11.0%), from €58,670 to €65,136
- Financial charges -€2,998
down €2,998 (-34.2%), from €8,753 to €5,755
- Taxes +€1,713
up €1,713 (+8.9%), from €19,215 to €20,929
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 | €616,205 | €653,673 | +€37,469 | +6.1% |
| Fixed assets | 21/28 | €403 | €1,896 | +€1,492 | +370% |
| Tangible fixed assets | 22/27 | €403 | €1,896 | +€1,492 | +370% |
| Furniture and vehicles | 24 | €403 | €1,896 | +€1,492 | +370% |
| Current assets | 29/58 | €615,802 | €651,778 | +€35,976 | +5.8% |
| Amounts receivable after more than one year | 29 | €300,000 | €300,000 | = | 0.0% |
| Other amounts receivable | 291 | €300,000 | €300,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €292,570 | €346,729 | +€54,159 | +18.5% |
| Trade receivables | 40 | €52,802 | €56,528 | +€3,727 | +7.1% |
| Other amounts receivable | 41 | €239,768 | €290,201 | +€50,432 | +21.0% |
| Cash at bank and in hand | 54/58 | €17,033 | €1,950 | -€15,083 | -88.6% |
| Deferred charges and accrued income | 490/1 | €6,198 | €3,099 | -€3,099 | -50.0% |
| Total equity and liabilities | 10/49 | €616,205 | €653,673 | +€37,469 | +6.1% |
| Equity | 10/15 | €527,274 | €566,318 | +€39,044 | +7.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €224,933 | €261,296 | +€36,364 | +16.2% |
| Distributable reserves | 133 | €224,933 | €261,296 | +€36,364 | +16.2% |
| Profit (loss) carried forward | 14 | €283,741 | €286,422 | +€2,681 | +0.9% |
| Amounts payable | 17/49 | €88,931 | €87,355 | -€1,576 | -1.8% |
| Amounts payable within one year | 42/48 | €88,931 | €87,355 | -€1,576 | -1.8% |
| Financial debts | 43 | €23,847 | €24,597 | +€750 | +3.1% |
| Credit institutions | 430/8 | €23,847 | €24,597 | +€750 | +3.1% |
| Trade debts | 44 | €16,905 | €11,696 | -€5,209 | -30.8% |
| Suppliers | 440/4 | €16,905 | €11,696 | -€5,209 | -30.8% |
| Taxes, remuneration and social security | 45 | €48,179 | €48,066 | -€113 | -0.2% |
| Taxes | 450/3 | €48,179 | €48,066 | -€113 | -0.2% |
| Other amounts payable | 47/48 | - | €2,996 | +€2,996 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €509 | €408 | -€101 | -19.9% |
| Other operating charges | 640/8 | €2,533 | €2,972 | +€438 | +17.3% |
| Gross operating margin | 9900 | €58,670 | €65,136 | +€6,466 | +11.0% |
| Operating profit (loss) | 9901 | €55,628 | €61,757 | +€6,129 | +11.0% |
| Financial income | 75/76B | €3,965 | €3,972 | +€7 | +0.2% |
| Recurring financial income | 75 | €3,965 | €3,972 | +€7 | +0.2% |
| Financial charges | 65/66B | €8,753 | €5,755 | -€2,998 | -34.2% |
| Recurring financial charges | 65 | €8,753 | €5,755 | -€2,998 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | €50,840 | €59,973 | +€9,133 | +18.0% |
| Income taxes | 67/77 | €19,215 | €20,929 | +€1,713 | +8.9% |
| Profit (loss) for the period | 9904 | €31,624 | €39,044 | +€7,420 | +23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,624 | €39,044 | +€7,420 | +23.5% |
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 13 October 2026 via checked.be.