STRATELLAS: 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.
STRATELLAS
Largest movements
- Receivables within one year +€2,776
new in 2025: €2,776
- Tangible fixed assets -€2,343
down €2,343 (-84.7%), from €2,766 to €423
- Other debts +€3,889
up €3,889 (+31.6%), from €12,315 to €16,204
- Profit (loss) carried forward -€2,869
down €2,869 (-93.9%), from €3,057 to €188
- Tax, wage and social debts -€1,052
down €1,052 (-49.8%), from €2,113 to €1,061
of which Remuneration and social security: -€2,000
- Gross operating margin -€2,100
down €2,100 (-77.7%), from €2,703 to €602
- Depreciation -€30
down €30 (-1.2%), from €2,373 to €2,343
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 | €33,355 | €33,643 | +€288 | +0.9% |
| Fixed assets | 21/28 | €3,516 | €1,173 | -€2,343 | -66.7% |
| Tangible fixed assets | 22/27 | €2,766 | €423 | -€2,343 | -84.7% |
| Furniture and vehicles | 24 | €2,766 | €423 | -€2,343 | -84.7% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €29,839 | €32,470 | +€2,631 | +8.8% |
| Amounts receivable within one year | 40/41 | - | €2,776 | +€2,776 | |
| Trade receivables | 40 | - | €2,776 | +€2,776 | |
| Cash at bank and in hand | 54/58 | €29,583 | €29,473 | -€110 | -0.4% |
| Deferred charges and accrued income | 490/1 | €256 | €221 | -€35 | -13.7% |
| Total equity and liabilities | 10/49 | €33,355 | €33,643 | +€288 | +0.9% |
| Equity | 10/15 | €17,317 | €14,448 | -€2,869 | -16.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,057 | €188 | -€2,869 | -93.9% |
| Amounts payable | 17/49 | €16,039 | €19,195 | +€3,156 | +19.7% |
| Amounts payable within one year | 42/48 | €16,039 | €19,195 | +€3,156 | +19.7% |
| Trade debts | 44 | €1,610 | €1,930 | +€319 | +19.8% |
| Suppliers | 440/4 | €1,610 | €1,930 | +€319 | +19.8% |
| Taxes, remuneration and social security | 45 | €2,113 | €1,061 | -€1,052 | -49.8% |
| Taxes | 450/3 | €113 | €1,061 | +€948 | +837.9% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €12,315 | €16,204 | +€3,889 | +31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,373 | €2,343 | -€30 | -1.2% |
| Other operating charges | 640/8 | €903 | €885 | -€18 | -2.0% |
| Gross operating margin | 9900 | €2,703 | €602 | -€2,100 | -77.7% |
| Operating profit (loss) | 9901 | -€574 | -€2,626 | -€2,052 | -357.7% |
| Financial income | 75/76B | €159 | €133 | -€26 | -16.2% |
| Recurring financial income | 75 | €159 | €133 | -€26 | -16.2% |
| Financial charges | 65/66B | €138 | €159 | +€21 | +15.0% |
| Recurring financial charges | 65 | €138 | €159 | +€21 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | -€553 | -€2,652 | -€2,099 | -379.4% |
| Income taxes | 67/77 | €243 | €217 | -€26 | -10.6% |
| Profit (loss) for the period | 9904 | -€796 | -€2,869 | -€2,073 | -260.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€796 | -€2,869 | -€2,073 | -260.4% |
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 10 October 2026 via checked.be.