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Stratea: 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.

What changed

Stratea

BE 0838.908.557
NACE 85.592, Vocational training
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€28,036
2024 · -€9,475-€18,562
Equity
-€12,888
2024 · €15,149-€28,036
Cash
€319
2024 · €609-€290
Balance sheet total
€255,041
2024 · €290,045-€35,004

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€22,572

    down €22,572 (-8.2%), from €274,452 to €251,880

    of which Land and buildings: -€12,113

  • Receivables within one year -€12,026

    down €12,026 (-80.9%), from €14,868 to €2,842

    of which Trade receivables: -€12,244

Equity and liabilities
  • Debts after one year -€62,765

    down €62,765 (-40.2%), from €156,084 to €93,319

  • Other debts +€32,876

    up €32,876 (+30.3%), from €108,635 to €141,511

  • Current portion of long-term debt +€31,185

    up €31,185 (+2750.3%), from €1,134 to €32,319

  • Profit (loss) carried forward -€28,036

    down €28,036 (-17.8%), from -€157,554 to -€185,591

  • Trade debts -€7,966

    down €7,966 (-91.1%), from €8,745 to €779

Income statement
  • Other operating charges +€14,940

    up €14,940 (+747.4%), from €1,999 to €16,939

  • Financial income -€10,785

    down €10,785 (-100.0%), from €10,785 to €0

  • Gross operating margin +€6,856

    up €6,856, from -€962 to €5,894

  • Depreciation -€3,473

    down €3,473 (-21.2%), from €16,361 to €12,888

  • Financial charges +€3,033

    up €3,033 (+323.6%), from €937 to €3,970

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€9,475
Gross operating margin +€6,856
Depreciation +€3,473
Other operating charges -€14,940
Financial income -€10,785
Financial charges -€3,033
Taxes -€133
Result 2025 -€28,036

Cash bridge derived

cash 2024 to 2025

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.

From operations +€21,606
Investment +€9,684
Financing -€31,579
Cash 2024 €609
Net result for the year -€28,036
Depreciation +€12,888
Receivables within one year +€12,026
Deferred charges and accrued income +€116
Trade debts -€7,966
Tax, wage and social debts -€299
Other debts +€32,876
Investment in fixed assets (net) +€9,684
Debts after one year -€62,765
Current portion of long-term debt +€31,185
Cash 2025 €319
Every line side by side 42 lines
Line Code 2024 2025 Change %
Total assets 20/58 €290,045 €255,041 -€35,004 -12.1%
Fixed assets 21/28 €274,452 €251,880 -€22,572 -8.2%
Tangible fixed assets 22/27 €274,452 €251,880 -€22,572 -8.2%
Land and buildings 22 €261,867 €249,755 -€12,113 -4.6%
Furniture and vehicles 24 €12,585 €2,125 -€10,460 -83.1%
Current assets 29/58 €15,593 €3,161 -€12,432 -79.7%
Amounts receivable within one year 40/41 €14,868 €2,842 -€12,026 -80.9%
Trade receivables 40 €12,244 €0 -€12,244 -100.0%
Other amounts receivable 41 €2,625 €2,842 +€217 +8.3%
Cash at bank and in hand 54/58 €609 €319 -€290 -47.6%
Deferred charges and accrued income 490/1 €116 €0 -€116 -100.0%
Total equity and liabilities 10/49 €290,045 €255,041 -€35,004 -12.1%
Equity 10/15 €15,149 -€12,888 -€28,036
Contributions 10/11 €6,200 €6,200 = 0.0%
Reserves 13 €166,503 €166,503 = 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%
Tax-exempt reserves 132 €87,643 €87,643 = 0.0%
Distributable reserves 133 €77,000 €77,000 = 0.0%
Profit (loss) carried forward 14 -€157,554 -€185,591 -€28,036 -17.8%
Amounts payable 17/49 €274,896 €267,928 -€6,968 -2.5%
Amounts payable after more than one year 17 €156,084 €93,319 -€62,765 -40.2%
Financial debts 170/4 €156,084 €93,319 -€62,765 -40.2%
Amounts payable within one year 42/48 €118,813 €174,609 +€55,797 +47.0%
Current portion of amounts payable after more than one year 42 €1,134 €32,319 +€31,185 +2750.3%
Trade debts 44 €8,745 €779 -€7,966 -91.1%
Suppliers 440/4 €8,745 €779 -€7,966 -91.1%
Taxes, remuneration and social security 45 €299 €0 -€299 -100.0%
Taxes 450/3 €299 €0 -€299 -100.0%
Other amounts payable 47/48 €108,635 €141,511 +€32,876 +30.3%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €16,361 €12,888 -€3,473 -21.2%
Other operating charges 640/8 €1,999 €16,939 +€14,940 +747.4%
Gross operating margin 9900 -€962 €5,894 +€6,856
Operating profit (loss) 9901 -€19,323 -€23,933 -€4,611 -23.9%
Financial income 75/76B €10,785 €0 -€10,785 -100.0%
Recurring financial income 75 €10,785 €0 -€10,785 -100.0%
Financial charges 65/66B €937 €3,970 +€3,033 +323.6%
Recurring financial charges 65 €937 €3,970 +€3,033 +323.6%
Profit (loss) for the period before taxes 9903 -€9,475 -€27,904 -€18,429 -194.5%
Income taxes 67/77 - €133 +€133
Profit (loss) for the period 9904 -€9,475 -€28,036 -€18,562 -195.9%
Profit (loss) for the period to be appropriated 9905 -€9,475 -€28,036 -€18,562 -195.9%

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 28 September 2026 via checked.be.