STRATINCO: 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.
STRATINCO
Largest movements
- Current investments -€50,000
down €50,000 (-50.0%), from €100,000 to €50,000
- Tangible fixed assets -€24,122
down €24,122 (-10.2%), from €235,764 to €211,642
- Cash +€7,145
up €7,145 (+79.5%), from €8,984 to €16,129
mainly Current investments (+€50,000) and Depreciation (+€24,122)
- Debts after one year -€29,151
down €29,151 (-15.7%), from €185,440 to €156,289
of which Financial debts: -€29,151
- Reserves -€25,330
down €25,330 (-22.3%), from €113,560 to €88,230
of which Distributable reserves: -€25,330
- Profit (loss) carried forward -€14,843
down €14,843, from €5,805 to -€9,039
- Gross operating margin -€49,230
down €49,230, from €47,541 to -€1,689
- Taxes -€2,174
down €2,174 (-100.0%), from €2,174 to €0
- Financial charges -€1,431
down €1,431 (-13.5%), from €10,577 to €9,146
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 | €345,305 | €277,771 | -€67,534 | -19.6% |
| Fixed assets | 21/28 | €235,764 | €211,642 | -€24,122 | -10.2% |
| Tangible fixed assets | 22/27 | €235,764 | €211,642 | -€24,122 | -10.2% |
| Land and buildings | 22 | €235,764 | €211,642 | -€24,122 | -10.2% |
| Current assets | 29/58 | €109,541 | €66,129 | -€43,412 | -39.6% |
| Amounts receivable within one year | 40/41 | €557 | €0 | -€557 | -100.0% |
| Other amounts receivable | 41 | €557 | €0 | -€557 | -100.0% |
| Current investments | 50/53 | €100,000 | €50,000 | -€50,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €8,984 | €16,129 | +€7,145 | +79.5% |
| Total equity and liabilities | 10/49 | €345,305 | €277,771 | -€67,534 | -19.6% |
| Equity | 10/15 | €128,365 | €88,191 | -€40,173 | -31.3% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €113,560 | €88,230 | -€25,330 | -22.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €111,700 | €86,370 | -€25,330 | -22.7% |
| Profit (loss) carried forward | 14 | €5,805 | -€9,039 | -€14,843 | |
| Amounts payable | 17/49 | €216,940 | €189,580 | -€27,360 | -12.6% |
| Amounts payable after more than one year | 17 | €185,440 | €156,289 | -€29,151 | -15.7% |
| Financial debts | 170/4 | €175,840 | €146,689 | -€29,151 | -16.6% |
| Other amounts payable | 178/9 | €9,600 | €9,600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €31,500 | €33,291 | +€1,791 | +5.7% |
| Current portion of amounts payable after more than one year | 42 | €27,797 | €29,151 | +€1,354 | +4.9% |
| Trade debts | 44 | - | €437 | +€437 | |
| Suppliers | 440/4 | - | €437 | +€437 | |
| Taxes, remuneration and social security | 45 | €2,174 | €2,174 | = | 0.0% |
| Taxes | 450/3 | €2,174 | €2,174 | = | 0.0% |
| Other amounts payable | 47/48 | €1,529 | €1,529 | = | 0.0% |
| Non-recurring operating income | 76A | - | €1,049 | +€1,049 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,122 | €24,122 | = | 0.0% |
| Other operating charges | 640/8 | €4,886 | €5,217 | +€331 | +6.8% |
| Gross operating margin | 9900 | €47,541 | -€1,689 | -€49,230 | |
| Operating profit (loss) | 9901 | €18,533 | -€31,028 | -€49,561 | |
| Financial income | 75/76B | €22 | €0 | -€22 | -100.0% |
| Recurring financial income | 75 | €22 | €0 | -€22 | -100.0% |
| Financial charges | 65/66B | €10,577 | €9,146 | -€1,431 | -13.5% |
| Recurring financial charges | 65 | €10,577 | €9,146 | -€1,431 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €7,979 | -€40,173 | -€48,152 | |
| Income taxes | 67/77 | €2,174 | €0 | -€2,174 | -100.0% |
| Profit (loss) for the period | 9904 | €5,805 | -€40,173 | -€45,978 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,805 | -€40,173 | -€45,978 |
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 3 October 2026 via checked.be.