STRATTON CONSULTING: 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 CONSULTING
Largest movements
- Cash +€92,527
up €92,527 (+177.0%), from €52,273 to €144,801
mainly Net result for the year (+€109,814) and Other debts (+€65,629)
- Receivables after one year -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Receivables within one year +€21,479
up €21,479 (+23.8%), from €90,280 to €111,759
of which Trade receivables: +€12,628
- Other debts +€65,629
up €65,629 (+667.3%), from €9,835 to €75,463
- Profit (loss) carried forward -€39,097
down €39,097 (-31.4%), from €124,380 to €85,283
- Reserves +€33,680
up €33,680 (+25.7%), from €131,305 to €164,985
of which Distributable reserves: +€52,625
- Tax, wage and social debts +€18,712
up €18,712 (+51.7%), from €36,165 to €54,877
of which Taxes: +€19,216
- Debts after one year -€14,157
down €14,157 (-8.4%), from €167,942 to €153,785
- Turnover +€242,780
new in 2025: €242,780
- Purchases and services +€100,498
new in 2025: €100,498
- Taxes -€50,029
down €50,029 (-81.7%), from €61,261 to €11,232
- Other operating charges +€6,235
up €6,235 (+225.2%), from €2,768 to €9,003
- Gross operating margin -€3,838
down €3,838 (-2.6%), from €150,067 to €146,228
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 | €500,679 | €564,260 | +€63,582 | +12.7% |
| Fixed assets | 21/28 | €263,126 | €258,022 | -€5,104 | -1.9% |
| Tangible fixed assets | 22/27 | €262,926 | €257,822 | -€5,104 | -1.9% |
| Land and buildings | 22 | €251,530 | €244,286 | -€7,243 | -2.9% |
| Plant, machinery and equipment | 23 | €50 | €0 | -€50 | -100.0% |
| Furniture and vehicles | 24 | €7,980 | €10,703 | +€2,723 | +34.1% |
| Other tangible fixed assets | 26 | €3,366 | €2,833 | -€534 | -15.9% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €237,553 | €306,239 | +€68,686 | +28.9% |
| Amounts receivable after more than one year | 29 | €50,000 | €0 | -€50,000 | -100.0% |
| Other amounts receivable | 291 | €50,000 | €0 | -€50,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €90,280 | €111,759 | +€21,479 | +23.8% |
| Trade receivables | 40 | €56,357 | €68,985 | +€12,628 | +22.4% |
| Other amounts receivable | 41 | €33,922 | €42,774 | +€8,851 | +26.1% |
| Current investments | 50/53 | €45,000 | €45,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €52,273 | €144,801 | +€92,527 | +177.0% |
| Deferred charges and accrued income | 490/1 | - | €4,679 | +€4,679 | |
| Total equity and liabilities | 10/49 | €500,679 | €564,260 | +€63,582 | +12.7% |
| Equity | 10/15 | €257,685 | €252,268 | -€5,417 | -2.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €131,305 | €164,985 | +€33,680 | +25.7% |
| Tax-exempt reserves | 132 | €86,305 | €67,360 | -€18,945 | -22.0% |
| Distributable reserves | 133 | €45,000 | €97,625 | +€52,625 | +116.9% |
| Profit (loss) carried forward | 14 | €124,380 | €85,283 | -€39,097 | -31.4% |
| Amounts payable | 17/49 | €242,994 | €311,992 | +€68,998 | +28.4% |
| Amounts payable after more than one year | 17 | €167,942 | €153,785 | -€14,157 | -8.4% |
| Financial debts | 170/4 | €167,942 | €153,785 | -€14,157 | -8.4% |
| Amounts payable within one year | 42/48 | €74,676 | €157,919 | +€83,243 | +111.5% |
| Current portion of amounts payable after more than one year | 42 | €15,104 | €14,157 | -€947 | -6.3% |
| Trade debts | 44 | €13,573 | €13,422 | -€151 | -1.1% |
| Suppliers | 440/4 | €13,573 | €13,422 | -€151 | -1.1% |
| Taxes, remuneration and social security | 45 | €36,165 | €54,877 | +€18,712 | +51.7% |
| Taxes | 450/3 | €34,817 | €54,033 | +€19,216 | +55.2% |
| Remuneration and social security | 454/9 | €1,348 | €844 | -€504 | -37.4% |
| Other amounts payable | 47/48 | €9,835 | €75,463 | +€65,629 | +667.3% |
| Accrued charges and deferred income | 492/3 | €375 | €288 | -€88 | -23.3% |
| Turnover | 70 | - | €242,780 | +€242,780 | |
| Non-recurring operating income | 76A | €907 | €0 | -€907 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €100,498 | +€100,498 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,400 | €14,240 | +€1,840 | +14.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €661 | - | -€661 | |
| Other operating charges | 640/8 | €2,768 | €9,003 | +€6,235 | +225.2% |
| Operating charges capitalised as restructuring costs | 649 | - | €0 | = | |
| Non-recurring operating charges | 66A | €29 | - | -€29 | |
| Gross operating margin | 9900 | €150,067 | €146,228 | -€3,838 | -2.6% |
| Operating profit (loss) | 9901 | €134,208 | €122,985 | -€11,223 | -8.4% |
| Financial income | 75/76B | €1,147 | €1,432 | +€285 | +24.9% |
| Recurring financial income | 75 | €1,147 | €1,370 | +€222 | +19.4% |
| Non-recurring financial income | 76B | - | €63 | +€63 | |
| Financial charges | 65/66B | €3,120 | €3,371 | +€251 | +8.1% |
| Recurring financial charges | 65 | €3,120 | €3,371 | +€251 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | €132,236 | €121,046 | -€11,189 | -8.5% |
| Income taxes | 67/77 | €61,261 | €11,232 | -€50,029 | -81.7% |
| Profit (loss) for the period | 9904 | €70,974 | €109,814 | +€38,840 | +54.7% |
| Transfer from tax-exempt reserves | 789 | - | €52,625 | +€52,625 | |
| Transfer to tax-exempt reserves | 689 | €33,680 | €33,680 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,294 | €128,759 | +€91,465 | +245.3% |
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 4 October 2026 via checked.be.