STRATCOFIN: 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.
STRATCOFIN
Largest movements
- Cash -€43,698
down €43,698 (-79.9%), from €54,697 to €10,999
mainly Current investments (-€40,586) and Contributions, distributions and other (-€5,400)
- Current investments +€40,586
up €40,586 (+386.5%), from €10,500 to €51,086
- Tangible fixed assets -€3,379
down €3,379 (-2.7%), from €124,184 to €120,805
of which Land and buildings: -€2,609
- Profit (loss) carried forward -€6,271
down €6,271 (-7.3%), from €86,004 to €79,733
- Taxes +€2,416
new in 2026: €2,416
- Turnover -€708
down €708 (-3.8%), from €18,518 to €17,810
- Purchases and services -€706
down €706 (-6.4%), from €11,061 to €10,355
- Depreciation +€217
up €217 (+5.0%), from €4,311 to €4,528
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €189,381 | €182,891 | -€6,490 | -3.4% |
| Fixed assets | 21/28 | €124,184 | €120,805 | -€3,379 | -2.7% |
| Tangible fixed assets | 22/27 | €124,184 | €120,805 | -€3,379 | -2.7% |
| Land and buildings | 22 | €105,845 | €103,236 | -€2,609 | -2.5% |
| Plant, machinery and equipment | 23 | €15,093 | €14,248 | -€845 | -5.6% |
| Furniture and vehicles | 24 | €3,246 | €3,321 | +€75 | +2.3% |
| Current assets | 29/58 | €65,197 | €62,085 | -€3,112 | -4.8% |
| Current investments | 50/53 | €10,500 | €51,086 | +€40,586 | +386.5% |
| Cash at bank and in hand | 54/58 | €54,697 | €10,999 | -€43,698 | -79.9% |
| Total equity and liabilities | 10/49 | €189,381 | €182,891 | -€6,490 | -3.4% |
| Equity | 10/15 | €183,687 | €177,416 | -€6,271 | -3.4% |
| Contributions | 10/11 | €72,894 | €72,894 | = | 0.0% |
| Reserves | 13 | €24,789 | €24,789 | = | 0.0% |
| Non-distributable reserves | 130/1 | €24,789 | €24,789 | = | 0.0% |
| Reserves not available under the articles | 1311 | €24,789 | €24,789 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,004 | €79,733 | -€6,271 | -7.3% |
| Amounts payable | 17/49 | €5,694 | €5,474 | -€219 | -3.9% |
| Amounts payable within one year | 42/48 | €5,694 | €5,474 | -€219 | -3.9% |
| Other amounts payable | 47/48 | €5,694 | €5,474 | -€219 | -3.9% |
| Turnover | 70 | €18,518 | €17,810 | -€708 | -3.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €11,061 | €10,355 | -€706 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,311 | €4,528 | +€217 | +5.0% |
| Other operating charges | 640/8 | €1,423 | €1,468 | +€45 | +3.2% |
| Gross operating margin | 9900 | €7,457 | €7,455 | -€2 | 0.0% |
| Operating profit (loss) | 9901 | €1,723 | €1,458 | -€264 | -15.3% |
| Financial income | 75/76B | - | €86 | +€86 | |
| Recurring financial income | 75 | - | €86 | +€86 | |
| Profit (loss) for the period before taxes | 9903 | €1,723 | €1,545 | -€178 | -10.3% |
| Income taxes | 67/77 | - | €2,416 | +€2,416 | |
| Profit (loss) for the period | 9904 | €1,723 | -€871 | -€2,594 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,723 | -€871 | -€2,594 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.