STRATEGIA COGNITIO: 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.
What changed
STRATEGIA COGNITIO
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€1,637
2024 · --€1,637
Equity
€363
2024 · €2,000-€1,637
Cash
€363
2024 · €2,000-€1,637
Balance sheet total
€363
2024 · €2,000-€1,637
Largest movements
Assets
- Cash -€1,637
down €1,637 (-81.8%), from €2,000 to €363
mainly Net result for the year (-€1,637)
Equity and liabilities
- Profit (loss) carried forward -€1,637
new in 2025: -€1,637
Income statement
- Gross operating margin -€1,637
new in 2025: -€1,637
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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.
From operations
-€1,637
Investment
€0
Financing
€0
Cash 2024
€2,000
From operations (derived)
-€1,637
Net result for the year
-€1,637
Cash 2025
€363
takes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,000 | €363 | -€1,637 | -81.8% |
| Current assets | 29/58 | €2,000 | €363 | -€1,637 | -81.8% |
| Cash at bank and in hand | 54/58 | €2,000 | €363 | -€1,637 | -81.8% |
| Total equity and liabilities | 10/49 | €2,000 | €363 | -€1,637 | -81.8% |
| Equity | 10/15 | €2,000 | €363 | -€1,637 | -81.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,637 | -€1,637 | |
| Gross operating margin | 9900 | - | -€1,637 | -€1,637 | |
| Operating profit (loss) | 9901 | - | -€1,637 | -€1,637 | |
| Profit (loss) for the period before taxes | 9903 | - | -€1,637 | -€1,637 | |
| Profit (loss) for the period | 9904 | - | -€1,637 | -€1,637 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€1,637 | -€1,637 |
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 29 October 2026 via checked.be.