STRATEX CONSEILS: 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.
STRATEX CONSEILS
Largest movements
- Current investments -€70,000
down €70,000 (-24.1%), from €290,000 to €220,000
- Cash +€67,767
up €67,767 (+219.1%), from €30,927 to €98,694
mainly Current investments (+€70,000) and Trade debts (+€22,672)
- Tangible fixed assets +€18,632
up €18,632 (+5.2%), from €359,128 to €377,760
of which Land and buildings: +€21,936
- Receivables within one year -€9,351
down €9,351 (-36.2%), from €25,822 to €16,471
of which Trade receivables: -€11,192
- Trade debts +€22,672
up €22,672 (+119.1%), from €19,037 to €41,710
- Debts after one year -€18,339
down €18,339 (-7.7%), from €237,530 to €219,191
- Tax, wage and social debts -€11,644
down €11,644 (-57.3%), from €20,320 to €8,677
of which Taxes: -€10,013
- Reserves +€11,576
up €11,576 (+19.0%), from €61,033 to €72,609
of which Distributable reserves: +€11,576
- Gross operating margin -€355,734
down €355,734 (-90.6%), from €392,476 to €36,742
- Taxes -€76,953
down €76,953 (-93.3%), from €82,437 to €5,484
- Other operating charges -€36,323
down €36,323 (-91.9%), from €39,538 to €3,215
- Staff costs -€31,926
down €31,926 (-100.0%), from €31,926 to €0
- Financial charges +€4,883
up €4,883 (+48.9%), from €9,993 to €14,876
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 | €711,143 | €715,235 | +€4,092 | +0.6% |
| Fixed assets | 21/28 | €364,088 | €379,760 | +€15,672 | +4.3% |
| Tangible fixed assets | 22/27 | €359,128 | €377,760 | +€18,632 | +5.2% |
| Land and buildings | 22 | €355,327 | €377,264 | +€21,936 | +6.2% |
| Plant, machinery and equipment | 23 | €854 | €0 | -€854 | -100.0% |
| Furniture and vehicles | 24 | €2,946 | €496 | -€2,450 | -83.2% |
| Financial fixed assets | 28 | €4,960 | €2,000 | -€2,960 | -59.7% |
| Current assets | 29/58 | €347,055 | €335,475 | -€11,580 | -3.3% |
| Amounts receivable within one year | 40/41 | €25,822 | €16,471 | -€9,351 | -36.2% |
| Trade receivables | 40 | €24,460 | €13,268 | -€11,192 | -45.8% |
| Other amounts receivable | 41 | €1,362 | €3,203 | +€1,841 | +135.2% |
| Current investments | 50/53 | €290,000 | €220,000 | -€70,000 | -24.1% |
| Cash at bank and in hand | 54/58 | €30,927 | €98,694 | +€67,767 | +219.1% |
| Deferred charges and accrued income | 490/1 | €306 | €310 | +€4 | +1.3% |
| Total equity and liabilities | 10/49 | €711,143 | €715,235 | +€4,092 | +0.6% |
| Equity | 10/15 | €205,268 | €216,844 | +€11,576 | +5.6% |
| Contributions | 10/11 | €10,334 | €10,334 | = | 0.0% |
| Reserves | 13 | €61,033 | €72,609 | +€11,576 | +19.0% |
| Non-distributable reserves | 130/1 | €1,033 | €1,033 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,033 | €1,033 | = | 0.0% |
| Distributable reserves | 133 | €60,000 | €71,576 | +€11,576 | +19.3% |
| Profit (loss) carried forward | 14 | €133,901 | €133,901 | = | 0.0% |
| Amounts payable | 17/49 | €505,875 | €498,391 | -€7,484 | -1.5% |
| Amounts payable after more than one year | 17 | €237,530 | €219,191 | -€18,339 | -7.7% |
| Financial debts | 170/4 | €237,530 | €219,191 | -€18,339 | -7.7% |
| Amounts payable within one year | 42/48 | €265,215 | €269,005 | +€3,790 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €23,777 | €18,339 | -€5,438 | -22.9% |
| Trade debts | 44 | €19,037 | €41,710 | +€22,672 | +119.1% |
| Suppliers | 440/4 | €19,037 | €41,710 | +€22,672 | +119.1% |
| Taxes, remuneration and social security | 45 | €20,320 | €8,677 | -€11,644 | -57.3% |
| Taxes | 450/3 | €18,690 | €8,677 | -€10,013 | -53.6% |
| Remuneration and social security | 454/9 | €1,631 | €0 | -€1,631 | -100.0% |
| Other amounts payable | 47/48 | €202,081 | €200,279 | -€1,801 | -0.9% |
| Accrued charges and deferred income | 492/3 | €3,130 | €10,196 | +€7,066 | +225.7% |
| Non-recurring operating income | 76A | €1,178 | €507 | -€671 | -57.0% |
| Remuneration, social security and pensions | 62 | €31,926 | €0 | -€31,926 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,843 | €7,690 | +€847 | +12.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€587 | -€1,022 | -€435 | -74.1% |
| Other operating charges | 640/8 | €39,538 | €3,215 | -€36,323 | -91.9% |
| Non-recurring operating charges | 66A | €1,878 | €2,831 | +€953 | +50.7% |
| Gross operating margin | 9900 | €392,476 | €36,742 | -€355,734 | -90.6% |
| Operating profit (loss) | 9901 | €312,877 | €24,029 | -€288,848 | -92.3% |
| Financial income | 75/76B | €3,245 | €7,907 | +€4,661 | +143.6% |
| Recurring financial income | 75 | €3,245 | €7,907 | +€4,661 | +143.6% |
| Financial charges | 65/66B | €9,993 | €14,876 | +€4,883 | +48.9% |
| Recurring financial charges | 65 | €9,993 | €14,876 | +€4,883 | +48.9% |
| Profit (loss) for the period before taxes | 9903 | €306,129 | €17,060 | -€289,070 | -94.4% |
| Income taxes | 67/77 | €82,437 | €5,484 | -€76,953 | -93.3% |
| Profit (loss) for the period | 9904 | €223,692 | €11,576 | -€212,117 | -94.8% |
| Profit (loss) for the period to be appropriated | 9905 | €223,692 | €11,576 | -€212,117 | -94.8% |
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 4 October 2026 via checked.be.