STRATECOM: 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.
STRATECOM
Largest movements
- Cash -€2,539
down €2,539 (-35.0%), from €7,253 to €4,714
mainly Net result for the year (-€4,955) and Tax, wage and social debts (-€1,768)
- Deferred charges and accrued income -€1,850
down €1,850 (-71.8%), from €2,576 to €726
- Tangible fixed assets -€1,284
down €1,284 (-53.8%), from €2,388 to €1,104
- Receivables within one year -€706
down €706 (-10.9%), from €6,493 to €5,787
of which Trade receivables: -€3,033
- Profit (loss) carried forward -€4,955
down €4,955 (-27.1%), from -€18,293 to -€23,248
- Tax, wage and social debts -€1,768
down €1,768 (-65.2%), from €2,710 to €942
- Gross operating margin +€5,551
up €5,551 (+73.3%), from -€7,573 to -€2,022
- Financial charges +€923
up €923, from -€58 to €865
- Depreciation -€434
down €434 (-25.3%), from €1,718 to €1,284
- Taxes -€169
down €169 (-65.5%), from €258 to €89
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 | €18,710 | €12,331 | -€6,379 | -34.1% |
| Fixed assets | 21/28 | €2,388 | €1,104 | -€1,284 | -53.8% |
| Tangible fixed assets | 22/27 | €2,388 | €1,104 | -€1,284 | -53.8% |
| Furniture and vehicles | 24 | €2,388 | €1,104 | -€1,284 | -53.8% |
| Current assets | 29/58 | €16,322 | €11,227 | -€5,095 | -31.2% |
| Amounts receivable within one year | 40/41 | €6,493 | €5,787 | -€706 | -10.9% |
| Trade receivables | 40 | €6,493 | €3,460 | -€3,033 | -46.7% |
| Other amounts receivable | 41 | - | €2,327 | +€2,327 | |
| Cash at bank and in hand | 54/58 | €7,253 | €4,714 | -€2,539 | -35.0% |
| Deferred charges and accrued income | 490/1 | €2,576 | €726 | -€1,850 | -71.8% |
| Total equity and liabilities | 10/49 | €18,710 | €12,331 | -€6,379 | -34.1% |
| Equity | 10/15 | €307 | -€4,648 | -€4,955 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,293 | -€23,248 | -€4,955 | -27.1% |
| Amounts payable | 17/49 | €18,403 | €16,979 | -€1,424 | -7.7% |
| Amounts payable after more than one year | 17 | €5,000 | €5,000 | = | 0.0% |
| Financial debts | 170/4 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €13,403 | €11,979 | -€1,424 | -10.6% |
| Trade debts | 44 | €2,135 | €2,314 | +€179 | +8.4% |
| Suppliers | 440/4 | €2,135 | €2,314 | +€179 | +8.4% |
| Taxes, remuneration and social security | 45 | €2,710 | €942 | -€1,768 | -65.2% |
| Taxes | 450/3 | €2,710 | €942 | -€1,768 | -65.2% |
| Other amounts payable | 47/48 | €8,558 | €8,723 | +€165 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,718 | €1,284 | -€434 | -25.3% |
| Other operating charges | 640/8 | €736 | €695 | -€41 | -5.6% |
| Gross operating margin | 9900 | -€7,573 | -€2,022 | +€5,551 | +73.3% |
| Operating profit (loss) | 9901 | -€10,027 | -€4,001 | +€6,026 | +60.1% |
| Financial charges | 65/66B | -€58 | €865 | +€923 | |
| Recurring financial charges | 65 | -€58 | €865 | +€923 | |
| Profit (loss) for the period before taxes | 9903 | -€9,969 | -€4,866 | +€5,103 | +51.2% |
| Income taxes | 67/77 | €258 | €89 | -€169 | -65.5% |
| Profit (loss) for the period | 9904 | -€10,227 | -€4,955 | +€5,272 | +51.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,227 | -€4,955 | +€5,272 | +51.5% |
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 4 October 2026 via checked.be.