StratClan Consulting: 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.
StratClan Consulting
Largest movements
- Receivables within one year -€114,197
down €114,197 (-71.5%), from €159,749 to €45,552
of which Trade receivables: -€113,681
- Cash -€6,079
down €6,079 (-90.2%), from €6,739 to €660
mainly Advances received (-€60,801) and Trade debts (-€37,477)
- Advances received -€60,801
down €60,801 (-57.8%), from €105,264 to €44,463
- Trade debts -€37,477
down €37,477 (-73.3%), from €51,146 to €13,669
- Profit (loss) carried forward -€23,009
down €23,009 (-392%), from -€5,876 to -€28,885
- Accrued charges and deferred income -€5,010
down €5,010 (-77.0%), from €6,510 to €1,500
- Other debts +€4,999
up €4,999 (+28.9%), from €17,274 to €22,273
- Gross operating margin -€14,679
down €14,679 (-259%), from -€5,674 to -€20,353
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 | €194,933 | €73,481 | -€121,452 | -62.3% |
| Fixed assets | 21/28 | €28,446 | €27,269 | -€1,177 | -4.1% |
| Tangible fixed assets | 22/27 | €28,446 | €27,269 | -€1,177 | -4.1% |
| Land and buildings | 22 | €20,128 | €19,314 | -€814 | -4.0% |
| Plant, machinery and equipment | 23 | €2,478 | €3,031 | +€553 | +22.3% |
| Furniture and vehicles | 24 | €5,840 | €4,924 | -€916 | -15.7% |
| Current assets | 29/58 | €166,488 | €46,212 | -€120,275 | -72.2% |
| Amounts receivable within one year | 40/41 | €159,749 | €45,552 | -€114,197 | -71.5% |
| Trade receivables | 40 | €158,393 | €44,712 | -€113,681 | -71.8% |
| Other amounts receivable | 41 | €1,356 | €841 | -€516 | -38.0% |
| Cash at bank and in hand | 54/58 | €6,739 | €660 | -€6,079 | -90.2% |
| Total equity and liabilities | 10/49 | €194,933 | €73,481 | -€121,452 | -62.3% |
| Equity | 10/15 | €14,584 | -€8,425 | -€23,009 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,876 | -€28,885 | -€23,009 | -392% |
| Amounts payable | 17/49 | €180,349 | €81,906 | -€98,443 | -54.6% |
| Amounts payable within one year | 42/48 | €173,839 | €80,406 | -€93,433 | -53.7% |
| Trade debts | 44 | €51,146 | €13,669 | -€37,477 | -73.3% |
| Suppliers | 440/4 | €51,146 | €13,669 | -€37,477 | -73.3% |
| Advances received on contracts in progress | 46 | €105,264 | €44,463 | -€60,801 | -57.8% |
| Taxes, remuneration and social security | 45 | €155 | - | -€155 | |
| Taxes | 450/3 | €155 | - | -€155 | |
| Other amounts payable | 47/48 | €17,274 | €22,273 | +€4,999 | +28.9% |
| Accrued charges and deferred income | 492/3 | €6,510 | €1,500 | -€5,010 | -77.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,654 | €2,481 | -€173 | -6.5% |
| Other operating charges | 640/8 | €180 | €65 | -€115 | -63.9% |
| Gross operating margin | 9900 | -€5,674 | -€20,353 | -€14,679 | -259% |
| Operating profit (loss) | 9901 | -€8,508 | -€22,899 | -€14,391 | -169% |
| Financial income | 75/76B | €1 | €0 | -€1 | -60.2% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -60.2% |
| Financial charges | 65/66B | €280 | €110 | -€169 | -60.6% |
| Recurring financial charges | 65 | €280 | €110 | -€169 | -60.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,787 | -€23,009 | -€14,222 | -162% |
| Income taxes | 67/77 | €23 | - | -€23 | |
| Profit (loss) for the period | 9904 | -€8,810 | -€23,009 | -€14,199 | -161% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,810 | -€23,009 | -€14,199 | -161% |
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 25 October 2026 via checked.be.