STRAUMANN: 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.
What changed
STRAUMANN
NACE 46.460, Wholesale of pharmaceutical and medical goods
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€965,978
2024 · €817,513+€148,465
Equity
€2.7m
2024 · €3.5m-€850,001
Cash
€32,300
2024 · €75,562-€43,262
Balance sheet total
€10.5m
2024 · €8.3m+€2.2m
Largest movements
Assets
- Receivables within one year +€2.7m
up €2.7m (+45.9%), from €5.9m to €8.6m
of which Other amounts receivable: +€2.3m
- Stocks and contracts -€614,134
down €614,134 (-34.8%), from €1.8m to €1.1m
Equity and liabilities
- Other debts +€1.8m
up €1.8m (+6392.4%), from €28,465 to €1.8m
- Profit (loss) carried forward -€898,300
down €898,300 (-100.0%), from €898,300 to €0
- Trade debts +€855,986
up €855,986 (+46.8%), from €1.8m to €2.7m
- Tax, wage and social debts +€180,833
up €180,833 (+17.9%), from €1.0m to €1.2m
of which Remuneration and social security: +€131,985
- Accrued charges and deferred income +€160,011
up €160,011 (+15.2%), from €1.1m to €1.2m
Income statement
- Turnover +€3.4m
up €3.4m (+14.0%), from €24.5m to €27.9m
- Goods and materials +€2.2m
up €2.2m (+13.0%), from €17.0m to €19.2m
of which Purchases: +€1.5m
- Staff costs +€495,066
up €495,066 (+11.8%), from €4.2m to €4.7m
- Services and other goods +€405,343
up €405,343 (+18.6%), from €2.2m to €2.6m
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.
Result 2024
€817,513
Turnover
+€3.4m
Other operating income
-€111,550
Goods and materials
-€2.2m
Services and other goods
-€405,343
Staff costs
-€495,066
Depreciation
-€31,489
Write-downs
-€4,284
Other operating charges
-€39,749
Other operating items
-€4,906
Financial income
+€81,735
Financial charges
-€1,623
Taxes
-€61,436
Result 2025
€965,978
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.
From operations
+€1.9m
Investment
-€156,365
Financing
-€1.8m
Cash 2024
€75,562
From operations (derived)
+€1.9m
Net result for the year
+€965,978
Depreciation
+€98,209
Stocks and contracts
+€614,134
Receivables within one year
-€2.7m
Deferred charges and accrued income
-€56,721
Trade debts
+€855,986
Tax, wage and social debts
+€180,833
Other debts
+€1.8m
Accrued charges and deferred income
+€160,011
Investment (derived)
-€156,365
Investment in fixed assets (net)
-€156,365
Financing
-€1.8m
Contributions, distributions and other
-€1.8m
Cash 2025
€32,300
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,332,104 | €10,498,517 | +€2.2m | +26.0% |
| Fixed assets | 21/28 | €333,694 | €391,849 | +€58,155 | +17.4% |
| Tangible fixed assets | 22/27 | €333,694 | €391,849 | +€58,155 | +17.4% |
| Furniture and vehicles | 24 | €333,694 | €391,849 | +€58,155 | +17.4% |
| Current assets | 29/58 | €7,998,410 | €10,106,668 | +€2.1m | +26.4% |
| Stocks and contracts in progress | 3 | €1,762,939 | €1,148,804 | -€614,134 | -34.8% |
| Stocks | 30/36 | €1,762,939 | €1,148,804 | -€614,134 | -34.8% |
| Finished goods | 33 | €1,610,988 | €1,086,323 | -€524,665 | -32.6% |
| Goods purchased for resale | 34 | €151,950 | €62,481 | -€89,469 | -58.9% |
| Amounts receivable within one year | 40/41 | €5,906,119 | €8,615,053 | +€2.7m | +45.9% |
| Trade receivables | 40 | €2,877,815 | €3,334,435 | +€456,620 | +15.9% |
| Other amounts receivable | 41 | €3,028,305 | €5,280,618 | +€2.3m | +74.4% |
| Cash at bank and in hand | 54/58 | €75,562 | €32,300 | -€43,262 | -57.3% |
| Deferred charges and accrued income | 490/1 | €253,790 | €310,510 | +€56,721 | +22.3% |
| Total equity and liabilities | 10/49 | €8,332,104 | €10,498,517 | +€2.2m | +26.0% |
| Equity | 10/15 | €3,513,762 | €2,663,761 | -€850,001 | -24.2% |
| Contributions | 10/11 | €2,565,021 | €2,565,021 | = | 0.0% |
| Capital | 10 | €2,565,021 | €2,565,021 | = | 0.0% |
| Issued capital | 100 | €2,565,021 | €2,565,021 | = | 0.0% |
| Reserves | 13 | €50,441 | €98,740 | +€48,299 | +95.8% |
| Non-distributable reserves | 130/1 | €50,441 | €98,740 | +€48,299 | +95.8% |
| Legal reserve | 130 | €50,441 | €98,740 | +€48,299 | +95.8% |
| Profit (loss) carried forward | 14 | €898,300 | €0 | -€898,300 | -100.0% |
| Amounts payable | 17/49 | €4,818,342 | €7,834,756 | +€3.0m | +62.6% |
| Amounts payable after more than one year | 17 | €900,000 | €900,000 | = | 0.0% |
| Financial debts | 170/4 | €900,000 | €900,000 | = | 0.0% |
| Other loans | 174 | €900,000 | €900,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,867,970 | €5,724,372 | +€2.9m | +99.6% |
| Trade debts | 44 | €1,829,480 | €2,685,466 | +€855,986 | +46.8% |
| Suppliers | 440/4 | €1,829,480 | €2,685,466 | +€855,986 | +46.8% |
| Taxes, remuneration and social security | 45 | €1,010,025 | €1,190,858 | +€180,833 | +17.9% |
| Taxes | 450/3 | €325,221 | €374,069 | +€48,848 | +15.0% |
| Remuneration and social security | 454/9 | €684,804 | €816,789 | +€131,985 | +19.3% |
| Other amounts payable | 47/48 | €28,465 | €1,848,048 | +€1.8m | +6392.4% |
| Accrued charges and deferred income | 492/3 | €1,050,372 | €1,210,384 | +€160,011 | +15.2% |
| Operating income | 70/76A | €24,621,488 | €27,932,091 | +€3.3m | +13.4% |
| Turnover | 70 | €24,453,545 | €27,880,603 | +€3.4m | +14.0% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€2,395 | -€7,364 | -€4,969 | -207.5% |
| Other operating income | 74 | €170,338 | €58,788 | -€111,550 | -65.5% |
| Non-recurring operating income | 76A | - | €63 | +€63 | |
| Operating charges | 60/66A | €23,412,784 | €26,593,598 | +€3.2m | +13.6% |
| Goods for resale, raw materials and consumables | 60 | €16,951,242 | €19,156,126 | +€2.2m | +13.0% |
| Purchases | 600/8 | €17,037,935 | €18,587,777 | +€1.5m | +9.1% |
| Change in stocks: decrease (increase) | 609 | -€86,693 | €568,348 | +€655,042 | |
| Services and other goods | 61 | €2,178,225 | €2,583,568 | +€405,343 | +18.6% |
| Remuneration, social security and pensions | 62 | €4,199,889 | €4,694,955 | +€495,066 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,721 | €98,209 | +€31,489 | +47.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€30,279 | -€25,995 | +€4,284 | +14.1% |
| Other operating charges | 640/8 | €46,987 | €86,735 | +€39,749 | +84.6% |
| Operating profit (loss) | 9901 | €1,208,704 | €1,338,493 | +€129,789 | +10.7% |
| Financial income | 75/76B | €40,770 | €122,506 | +€81,735 | +200.5% |
| Recurring financial income | 75 | €40,770 | €122,506 | +€81,735 | +200.5% |
| Income from current assets | 751 | - | €56,894 | +€56,894 | |
| Other financial income | 752/9 | €40,770 | €65,611 | +€24,841 | +60.9% |
| Financial charges | 65/66B | €119,931 | €121,553 | +€1,623 | +1.4% |
| Recurring financial charges | 65 | €119,931 | €121,553 | +€1,623 | +1.4% |
| Debt charges | 650 | - | €115,285 | +€115,285 | |
| Other financial charges | 652/9 | €119,931 | €6,268 | -€113,662 | -94.8% |
| Profit (loss) for the period before taxes | 9903 | €1,129,544 | €1,339,445 | +€209,901 | +18.6% |
| Income taxes | 67/77 | €312,031 | €373,467 | +€61,436 | +19.7% |
| Taxes | 670/3 | €338,758 | €405,326 | +€66,568 | +19.7% |
| Tax adjustments and reversals of tax provisions | 77 | €26,726 | €31,859 | +€5,133 | +19.2% |
| Profit (loss) for the period | 9904 | €817,513 | €965,978 | +€148,465 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €817,513 | €965,978 | +€148,465 | +18.2% |
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 1 October 2026 via checked.be.