STRATELLIA: 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.
STRATELLIA
Largest movements
- Cash -€3,542
down €3,542 (-93.4%), from €3,791 to €248
mainly Net result for the year (-€7,582) and Other debts (-€1,298)
- Receivables within one year +€182
up €182 (+94.6%), from €192 to €373
of which Trade receivables: +€204
- Deferred charges and accrued income -€149
down €149 (-29.4%), from €507 to €358
- Profit (loss) carried forward -€1,582
down €1,582 (-8.3%), from -€19,053 to -€20,635
- Other debts -€1,298
down €1,298 (-17.6%), from €7,358 to €6,061
- Accrued charges and deferred income -€578
no longer reported in 2025 (was €578)
- Trade debts -€235
no longer reported in 2025 (was €235)
- Tax, wage and social debts +€183
up €183 (+11.4%), from €1,612 to €1,795
- Gross operating margin +€8,437
up €8,437 (+55.6%), from -€15,185 to -€6,749
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 | €4,534 | €1,024 | -€3,510 | -77.4% |
| Fixed assets | 21/28 | €44 | €44 | = | 0.0% |
| Financial fixed assets | 28 | €44 | €44 | = | 0.0% |
| Current assets | 29/58 | €4,489 | €980 | -€3,510 | -78.2% |
| Amounts receivable within one year | 40/41 | €192 | €373 | +€182 | +94.6% |
| Trade receivables | 40 | €169 | €373 | +€204 | +120.4% |
| Other amounts receivable | 41 | €22 | - | -€22 | |
| Cash at bank and in hand | 54/58 | €3,791 | €248 | -€3,542 | -93.4% |
| Deferred charges and accrued income | 490/1 | €507 | €358 | -€149 | -29.4% |
| Total equity and liabilities | 10/49 | €4,534 | €1,024 | -€3,510 | -77.4% |
| Equity | 10/15 | -€5,250 | -€6,832 | -€1,582 | -30.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €3,803 | €3,803 | = | 0.0% |
| Distributable reserves | 133 | €3,803 | €3,803 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,053 | -€20,635 | -€1,582 | -8.3% |
| Amounts payable | 17/49 | €9,783 | €7,856 | -€1,928 | -19.7% |
| Amounts payable within one year | 42/48 | €9,205 | €7,856 | -€1,350 | -14.7% |
| Trade debts | 44 | €235 | - | -€235 | |
| Suppliers | 440/4 | €235 | - | -€235 | |
| Taxes, remuneration and social security | 45 | €1,612 | €1,795 | +€183 | +11.4% |
| Taxes | 450/3 | €1,612 | €1,795 | +€183 | +11.4% |
| Other amounts payable | 47/48 | €7,358 | €6,061 | -€1,298 | -17.6% |
| Accrued charges and deferred income | 492/3 | €578 | - | -€578 | |
| Other operating charges | 640/8 | €283 | €343 | +€60 | +21.0% |
| Gross operating margin | 9900 | -€15,185 | -€6,749 | +€8,437 | +55.6% |
| Operating profit (loss) | 9901 | -€15,468 | -€7,091 | +€8,377 | +54.2% |
| Financial charges | 65/66B | €512 | €491 | -€21 | -4.1% |
| Recurring financial charges | 65 | €512 | €491 | -€21 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | -€15,980 | -€7,582 | +€8,398 | +52.6% |
| Income taxes | 67/77 | €126 | - | -€126 | |
| Profit (loss) for the period | 9904 | -€16,106 | -€7,582 | +€8,524 | +52.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,106 | -€7,582 | +€8,524 | +52.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.