STRATTON: 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.
STRATTON
Largest movements
- Stocks and contracts -€533,493
no longer reported in 2025 (was €533,493)
- Current investments +€340,000
new in 2025: €340,000
- Receivables within one year +€21,371
new in 2025: €21,371
of which Other amounts receivable: +€12,963
- Cash -€9,906
down €9,906 (-91.3%), from €10,853 to €947
mainly Current investments (-€340,000) and Contributions, distributions and other (-€285,937)
- Reserves -€164,485
down €164,485 (-88.5%), from €185,937 to €21,452
- Tax, wage and social debts -€56,157
down €56,157 (-50.4%), from €111,506 to €55,348
- Other debts +€48,810
up €48,810 (+21.9%), from €222,734 to €271,545
- Trade debts -€10,195
down €10,195 (-53.2%), from €19,168 to €8,973
- Gross operating margin -€135,195
down €135,195 (-46.6%), from €290,318 to €155,123
- Taxes -€21,380
down €21,380 (-38.6%), from €55,348 to €33,968
- Financial charges -€14,555
down €14,555 (-99.7%), from €14,604 to €49
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 | €544,346 | €362,318 | -€182,027 | -33.4% |
| Current assets | 29/58 | €544,346 | €362,318 | -€182,027 | -33.4% |
| Stocks and contracts in progress | 3 | €533,493 | - | -€533,493 | |
| Stocks | 30/36 | €533,493 | - | -€533,493 | |
| Amounts receivable within one year | 40/41 | - | €21,371 | +€21,371 | |
| Trade receivables | 40 | - | €8,408 | +€8,408 | |
| Other amounts receivable | 41 | - | €12,963 | +€12,963 | |
| Current investments | 50/53 | - | €340,000 | +€340,000 | |
| Cash at bank and in hand | 54/58 | €10,853 | €947 | -€9,906 | -91.3% |
| Total equity and liabilities | 10/49 | €544,346 | €362,318 | -€182,027 | -33.4% |
| Equity | 10/15 | €190,937 | €26,452 | -€164,485 | -86.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €185,937 | €21,452 | -€164,485 | -88.5% |
| Distributable reserves | 133 | €185,937 | €21,452 | -€164,485 | -88.5% |
| Amounts payable | 17/49 | €353,408 | €335,866 | -€17,542 | -5.0% |
| Amounts payable within one year | 42/48 | €353,408 | €335,866 | -€17,542 | -5.0% |
| Trade debts | 44 | €19,168 | €8,973 | -€10,195 | -53.2% |
| Suppliers | 440/4 | €19,168 | €8,973 | -€10,195 | -53.2% |
| Taxes, remuneration and social security | 45 | €111,506 | €55,348 | -€56,157 | -50.4% |
| Taxes | 450/3 | €111,506 | €55,348 | -€56,157 | -50.4% |
| Other amounts payable | 47/48 | €222,734 | €271,545 | +€48,810 | +21.9% |
| Other operating charges | 640/8 | €451 | €1,040 | +€589 | +130.6% |
| Gross operating margin | 9900 | €290,318 | €155,123 | -€135,195 | -46.6% |
| Operating profit (loss) | 9901 | €289,867 | €154,082 | -€135,785 | -46.8% |
| Financial income | 75/76B | €0 | €1,387 | +€1,387 | +2312300.0% |
| Recurring financial income | 75 | €0 | €1,387 | +€1,387 | +2312300.0% |
| Financial charges | 65/66B | €14,604 | €49 | -€14,555 | -99.7% |
| Recurring financial charges | 65 | €14,604 | €49 | -€14,555 | -99.7% |
| Profit (loss) for the period before taxes | 9903 | €275,263 | €155,421 | -€119,842 | -43.5% |
| Income taxes | 67/77 | €55,348 | €33,968 | -€21,380 | -38.6% |
| Profit (loss) for the period | 9904 | €219,914 | €121,452 | -€98,462 | -44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €219,914 | €121,452 | -€98,462 | -44.8% |
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.