STRATICA: 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.
STRATICA
Largest movements
- Receivables within one year -€1.4m
down €1.4m (-34.6%), from €4.1m to €2.7m
of which Trade receivables: -€800,109
- Deferred charges and accrued income +€126,833
up €126,833 (+5859.3%), from €2,165 to €128,997
- Stocks and contracts +€101,141
up €101,141 (+31.3%), from €323,234 to €424,375
of which Contracts in progress: +€108,354
- Trade debts -€1.0m
down €1.0m (-44.4%), from €2.3m to €1.3m
- Tax, wage and social debts -€212,020
down €212,020 (-80.3%), from €264,128 to €52,108
of which Remuneration and social security: -€190,197
- Reserves +€88,820
up €88,820 (+5.7%), from €1.6m to €1.7m
of which Distributable reserves: +€88,820
- Staff costs -€364,709
down €364,709 (-19.4%), from €1.9m to €1.5m
- Gross operating margin -€277,893
down €277,893 (-14.3%), from €1.9m to €1.7m
- Write-downs +€44,229
up €44,229, from -€5,180 to €39,049
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 | €4,529,540 | €3,344,986 | -€1.2m | -26.2% |
| Fixed assets | 21/28 | €70,448 | €85,376 | +€14,928 | +21.2% |
| Tangible fixed assets | 22/27 | €21,958 | €22,886 | +€928 | +4.2% |
| Plant, machinery and equipment | 23 | €5,486 | €13,878 | +€8,393 | +153.0% |
| Furniture and vehicles | 24 | €6,717 | €2,436 | -€4,282 | -63.7% |
| Other tangible fixed assets | 26 | €9,755 | €6,572 | -€3,183 | -32.6% |
| Financial fixed assets | 28 | €48,490 | €62,490 | +€14,000 | +28.9% |
| Current assets | 29/58 | €4,459,092 | €3,259,610 | -€1.2m | -26.9% |
| Stocks and contracts in progress | 3 | €323,234 | €424,375 | +€101,141 | +31.3% |
| Stocks | 30/36 | €126,841 | €119,629 | -€7,212 | -5.7% |
| Contracts in progress | 37 | €196,392 | €304,746 | +€108,354 | +55.2% |
| Amounts receivable within one year | 40/41 | €4,133,449 | €2,705,307 | -€1.4m | -34.6% |
| Trade receivables | 40 | €3,045,714 | €2,245,606 | -€800,109 | -26.3% |
| Other amounts receivable | 41 | €1,087,735 | €459,701 | -€628,034 | -57.7% |
| Cash at bank and in hand | 54/58 | €245 | €931 | +€686 | +279.7% |
| Deferred charges and accrued income | 490/1 | €2,165 | €128,997 | +€126,833 | +5859.3% |
| Total equity and liabilities | 10/49 | €4,529,540 | €3,344,986 | -€1.2m | -26.2% |
| Equity | 10/15 | €1,895,228 | €1,984,048 | +€88,820 | +4.7% |
| Contributions | 10/11 | €329,940 | €329,940 | = | 0.0% |
| Capital | 10 | €329,940 | €329,940 | = | 0.0% |
| Issued capital | 100 | €329,940 | €329,940 | = | 0.0% |
| Reserves | 13 | €1,565,289 | €1,654,108 | +€88,820 | +5.7% |
| Non-distributable reserves | 130/1 | €32,999 | €32,999 | = | 0.0% |
| Legal reserve | 130 | €32,999 | €32,999 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,298 | €3,298 | = | 0.0% |
| Distributable reserves | 133 | €1,528,992 | €1,617,812 | +€88,820 | +5.8% |
| Amounts payable | 17/49 | €2,634,312 | €1,360,938 | -€1.3m | -48.3% |
| Amounts payable within one year | 42/48 | €2,607,927 | €1,358,131 | -€1.2m | -47.9% |
| Financial debts | 43 | €2,083 | - | -€2,083 | |
| Credit institutions | 430/8 | €2,083 | - | -€2,083 | |
| Trade debts | 44 | €2,332,088 | €1,296,396 | -€1.0m | -44.4% |
| Suppliers | 440/4 | €2,332,088 | €1,296,396 | -€1.0m | -44.4% |
| Taxes, remuneration and social security | 45 | €264,128 | €52,108 | -€212,020 | -80.3% |
| Taxes | 450/3 | €21,823 | - | -€21,823 | |
| Remuneration and social security | 454/9 | €242,305 | €52,108 | -€190,197 | -78.5% |
| Other amounts payable | 47/48 | €9,627 | €9,627 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €26,385 | €2,807 | -€23,578 | -89.4% |
| Non-recurring operating income | 76A | - | €26 | +€26 | |
| Remuneration, social security and pensions | 62 | €1,875,846 | €1,511,136 | -€364,709 | -19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,580 | €8,223 | +€1,642 | +25.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,180 | €39,049 | +€44,229 | |
| Other operating charges | 640/8 | €11,022 | €16,842 | +€5,820 | +52.8% |
| Gross operating margin | 9900 | €1,944,500 | €1,666,607 | -€277,893 | -14.3% |
| Operating profit (loss) | 9901 | €56,233 | €91,357 | +€35,125 | +62.5% |
| Financial income | 75/76B | €107,511 | €95,227 | -€12,284 | -11.4% |
| Recurring financial income | 75 | €107,511 | €95,227 | -€12,284 | -11.4% |
| Financial charges | 65/66B | €59,426 | €58,561 | -€865 | -1.5% |
| Recurring financial charges | 65 | €59,426 | €58,561 | -€865 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €104,317 | €128,023 | +€23,706 | +22.7% |
| Income taxes | 67/77 | €31,634 | €39,204 | +€7,569 | +23.9% |
| Profit (loss) for the period | 9904 | €72,683 | €88,820 | +€16,137 | +22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €72,683 | €88,820 | +€16,137 | +22.2% |
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 5 October 2026 via checked.be.