STRATATION: 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.
STRATATION
Largest movements
- Cash -€92,249
down €92,249 (-52.3%), from €176,272 to €84,023
mainly Net result for the year (-€54,183) and Other debts (-€22,087)
- Tangible fixed assets -€5,000
down €5,000 (-68.7%), from €7,275 to €2,275
- Reserves -€54,183
down €54,183 (-44.3%), from €122,425 to €68,242
- Other debts -€22,087
down €22,087 (-90.4%), from €24,427 to €2,339
- Tax, wage and social debts -€21,989
down €21,989 (-67.8%), from €32,452 to €10,463
- Gross operating margin -€103,655
down €103,655, from €56,763 to -€46,892
- Taxes -€10,441
no longer reported in 2025 (was €10,441)
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 | €184,483 | €87,287 | -€97,196 | -52.7% |
| Fixed assets | 21/28 | €7,275 | €2,275 | -€5,000 | -68.7% |
| Tangible fixed assets | 22/27 | €7,275 | €2,275 | -€5,000 | -68.7% |
| Furniture and vehicles | 24 | €7,275 | €2,275 | -€5,000 | -68.7% |
| Current assets | 29/58 | €177,208 | €85,012 | -€92,196 | -52.0% |
| Amounts receivable within one year | 40/41 | €250 | €285 | +€36 | +14.2% |
| Other amounts receivable | 41 | €250 | €285 | +€36 | +14.2% |
| Cash at bank and in hand | 54/58 | €176,272 | €84,023 | -€92,249 | -52.3% |
| Deferred charges and accrued income | 490/1 | €687 | €704 | +€17 | +2.5% |
| Total equity and liabilities | 10/49 | €184,483 | €87,287 | -€97,196 | -52.7% |
| Equity | 10/15 | €125,425 | €71,242 | -€54,183 | -43.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €122,425 | €68,242 | -€54,183 | -44.3% |
| Distributable reserves | 133 | €122,425 | €68,242 | -€54,183 | -44.3% |
| Amounts payable | 17/49 | €59,058 | €16,045 | -€43,013 | -72.8% |
| Amounts payable within one year | 42/48 | €58,003 | €13,947 | -€44,056 | -76.0% |
| Trade debts | 44 | €1,125 | €1,145 | +€20 | +1.7% |
| Suppliers | 440/4 | €1,125 | €1,145 | +€20 | +1.7% |
| Taxes, remuneration and social security | 45 | €32,452 | €10,463 | -€21,989 | -67.8% |
| Taxes | 450/3 | €32,452 | €10,463 | -€21,989 | -67.8% |
| Other amounts payable | 47/48 | €24,427 | €2,339 | -€22,087 | -90.4% |
| Accrued charges and deferred income | 492/3 | €1,054 | €2,098 | +€1,044 | +99.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,000 | €5,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,265 | €1,138 | -€127 | -10.0% |
| Gross operating margin | 9900 | €56,763 | -€46,892 | -€103,655 | |
| Operating profit (loss) | 9901 | €50,499 | -€53,029 | -€103,528 | |
| Financial income | 75/76B | €1 | €2 | +€2 | +230.1% |
| Recurring financial income | 75 | €1 | €2 | +€2 | +230.1% |
| Financial charges | 65/66B | €616 | €1,156 | +€540 | +87.7% |
| Recurring financial charges | 65 | €616 | €1,156 | +€540 | +87.7% |
| Profit (loss) for the period before taxes | 9903 | €49,884 | -€54,183 | -€104,067 | |
| Income taxes | 67/77 | €10,441 | - | -€10,441 | |
| Profit (loss) for the period | 9904 | €39,443 | -€54,183 | -€93,626 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,443 | -€54,183 | -€93,626 |
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 10 October 2026 via checked.be.