Stratton Oakmont: what changed
Two financial 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 Oakmont
Largest movements
- Tangible fixed assets +€68,732
up €68,732 (+16.9%), from €406,260 to €474,992
of which Land and buildings: +€426,883
- Current assets +€30,549
up €30,549 (+20.8%), from €147,066 to €177,615
of which Cash: +€64,893
- Debts +€137,269
up €137,269 (+29.8%), from €460,920 to €598,188
of which Debts after one year: +€102,588
- Equity -€37,988
down €37,988 (-41.1%), from €92,406 to €54,418
of which Reserves: -€37,988
- Gross operating margin +€77,087
up €77,087 (+115%), from €67,236 to €144,323
- Staff costs +€51,808
new in 2022: €51,808
- Other operating charges +€6,468
new in 2022: €6,468
- Financial charges +€4,634
new in 2022: €4,634
- Taxes +€3,184
up €3,184 (+41.4%), from €7,694 to €10,878
From the 2021 result to the 2022 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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €553,326 | €652,606 | +€99,280 | +17.9% |
| Fixed assets | 21/28 | €406,260 | €474,992 | +€68,732 | +16.9% |
| Tangible fixed assets | 22/27 | €406,260 | €474,992 | +€68,732 | +16.9% |
| Land and buildings | 22 | - | €426,883 | +€426,883 | |
| Furniture and vehicles | 24 | - | €48,109 | +€48,109 | |
| Current assets | 29/58 | €147,066 | €177,615 | +€30,549 | +20.8% |
| Amounts receivable within one year | 40/41 | €73,806 | €39,056 | -€34,751 | -47.1% |
| Trade receivables | 40 | - | €38,976 | +€38,976 | |
| Other amounts receivable | 41 | - | €80 | +€80 | |
| Cash at bank and in hand | 54/58 | €72,798 | €137,691 | +€64,893 | +89.1% |
| Deferred charges and accrued income | 490/1 | - | €868 | +€868 | |
| Total equity and liabilities | 10/49 | €553,326 | €652,606 | +€99,280 | +17.9% |
| Equity | 10/15 | €92,406 | €54,418 | -€37,988 | -41.1% |
| Contributions | 10/11 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €73,806 | €35,818 | -€37,988 | -51.5% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | - | €33,958 | +€33,958 | |
| Amounts payable | 17/49 | €460,920 | €598,188 | +€137,269 | +29.8% |
| Amounts payable after more than one year | 17 | €310,462 | €413,050 | +€102,588 | +33.0% |
| Financial debts | 170/4 | - | €413,050 | +€413,050 | |
| Amounts payable within one year | 42/48 | €121,770 | €148,680 | +€26,910 | +22.1% |
| Current portion of amounts payable after more than one year | 42 | - | €25,011 | +€25,011 | |
| Trade debts | 44 | €53,348 | €43,189 | -€10,159 | -19.0% |
| Suppliers | 440/4 | - | €43,189 | +€43,189 | |
| Taxes, remuneration and social security | 45 | - | €28,404 | +€28,404 | |
| Taxes | 450/3 | - | €25,361 | +€25,361 | |
| Remuneration and social security | 454/9 | - | €3,043 | +€3,043 | |
| Other amounts payable | 47/48 | - | €52,076 | +€52,076 | |
| Accrued charges and deferred income | 492/3 | - | €36,458 | +€36,458 | |
| Remuneration, social security and pensions | 62 | - | €51,808 | +€51,808 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,275 | €38,523 | +€2,248 | +6.2% |
| Other operating charges | 640/8 | - | €6,468 | +€6,468 | |
| Gross operating margin | 9900 | €67,236 | €144,323 | +€77,087 | +115% |
| Operating profit (loss) | 9901 | €26,599 | €47,524 | +€20,926 | +78.7% |
| Financial charges | 65/66B | - | €4,634 | +€4,634 | |
| Recurring financial charges | 65 | €2,030 | €4,634 | +€2,604 | +128% |
| Profit (loss) for the period before taxes | 9903 | €24,569 | €42,890 | +€18,321 | +74.6% |
| Income taxes | 67/77 | €7,694 | €10,878 | +€3,184 | +41.4% |
| Profit (loss) for the period | 9904 | €16,874 | €32,012 | +€15,137 | +89.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,874 | €32,012 | +€15,137 | +89.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2021 and 31 March 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.