STRAUSS & PARTNERS: 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.
STRAUSS & PARTNERS
Largest movements
- Receivables after one year +€7,342
up €7,342 (+1.8%), from €407,905 to €415,247
- Tax, wage and social debts +€129,691
up €129,691 (+25,925%), from €500 to €130,191
- Profit (loss) carried forward -€122,348
down €122,348, from €103,723 to -€18,625
- Taxes +€129,691
new in 2023: €129,691
- Gross operating margin -€13,950
no longer reported in 2023 (was €13,950)
- Financial charges -€149
no longer reported in 2023 (was €149)
From the 2022 result to the 2023 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 | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €475,328 | €482,670 | +€7,342 | +1.5% |
| Fixed assets | 21/28 | €5,300 | €5,300 | = | 0.0% |
| Financial fixed assets | 28 | €5,300 | €5,300 | = | 0.0% |
| Current assets | 29/58 | €470,028 | €477,370 | +€7,342 | +1.6% |
| Amounts receivable after more than one year | 29 | €407,905 | €415,247 | +€7,342 | +1.8% |
| Other amounts receivable | 291 | €407,905 | €415,247 | +€7,342 | +1.8% |
| Amounts receivable within one year | 40/41 | €62,123 | €62,123 | = | 0.0% |
| Trade receivables | 40 | €61,083 | €61,083 | = | 0.0% |
| Other amounts receivable | 41 | €1,040 | €1,040 | = | 0.0% |
| Total equity and liabilities | 10/49 | €475,328 | €482,670 | +€7,342 | +1.5% |
| Equity | 10/15 | €124,183 | €1,835 | -€122,348 | -98.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,723 | -€18,625 | -€122,348 | |
| Amounts payable | 17/49 | €351,145 | €480,835 | +€129,691 | +36.9% |
| Amounts payable within one year | 42/48 | €351,145 | €480,835 | +€129,691 | +36.9% |
| Financial debts | 43 | €38 | €38 | = | 0.0% |
| Credit institutions | 430/8 | €38 | €38 | = | 0.0% |
| Trade debts | 44 | €61,026 | €61,026 | = | 0.0% |
| Suppliers | 440/4 | €61,026 | €61,026 | = | 0.0% |
| Advances received on contracts in progress | 46 | €64,000 | €64,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €500 | €130,191 | +€129,691 | +25,925% |
| Taxes | 450/3 | €500 | €130,191 | +€129,691 | +25,925% |
| Other amounts payable | 47/48 | €225,580 | €225,580 | = | 0.0% |
| Non-recurring operating income | 76A | €14,298 | - | -€14,298 | |
| Other operating charges | 640/8 | €139 | - | -€139 | |
| Gross operating margin | 9900 | €13,950 | - | -€13,950 | |
| Operating profit (loss) | 9901 | €13,811 | - | -€13,811 | |
| Financial income | 75/76B | €7,220 | €7,342 | +€123 | +1.7% |
| Recurring financial income | 75 | €7,220 | €7,342 | +€123 | +1.7% |
| Financial charges | 65/66B | €149 | - | -€149 | |
| Recurring financial charges | 65 | €149 | - | -€149 | |
| Profit (loss) for the period before taxes | 9903 | €20,882 | €7,342 | -€13,539 | -64.8% |
| Income taxes | 67/77 | - | €129,691 | +€129,691 | |
| Profit (loss) for the period | 9904 | €20,882 | -€122,348 | -€143,230 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,882 | -€122,348 | -€143,230 |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.