STRAW & BERRY: 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.
STRAW & BERRY
Largest movements
- Receivables within one year -€34,828
down €34,828 (-66.0%), from €52,768 to €17,940
of which Other amounts receivable: -€26,424
- Stocks and contracts -€26,041
down €26,041 (-26.2%), from €99,492 to €73,451
- Cash -€9,266
down €9,266 (-87.3%), from €10,619 to €1,353
mainly Short-term financial debts (-€65,098) and Debts after one year (-€39,458)
- Financial fixed assets +€9,000
new in 2025: €9,000
- Tangible fixed assets -€2,633
down €2,633 (-31.6%), from €8,326 to €5,693
- Short-term financial debts -€65,098
down €65,098 (-47.4%), from €137,229 to €72,131
of which Other loans: -€89,429
- Debts after one year -€39,458
down €39,458 (-98.0%), from €40,282 to €824
- Tax, wage and social debts +€33,712
new in 2025: €33,712
of which Taxes: +€27,792
- Profit (loss) carried forward +€22,130
up €22,130 (+58.3%), from -€37,950 to -€15,820
- Trade debts -€15,744
down €15,744 (-25.9%), from €60,704 to €44,960
- Purchases and services -€237,248
no longer reported in 2025 (was €237,248)
- Turnover -€214,189
no longer reported in 2025 (was €214,189)
- Gross operating margin +€82,279
up €82,279, from -€23,059 to €59,220
- Financial income -€38,074
down €38,074 (-99.9%), from €38,125 to €51
of which Financial income: -€38,074
- Financial charges +€14,537
up €14,537 (+185.6%), from €7,833 to €22,370
of which Non-recurring financial charges: +€16,476
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 | €207,408 | €145,050 | -€62,358 | -30.1% |
| Fixed assets | 21/28 | €8,326 | €14,693 | +€6,367 | +76.5% |
| Tangible fixed assets | 22/27 | €8,326 | €5,693 | -€2,633 | -31.6% |
| Furniture and vehicles | 24 | €8,326 | €5,693 | -€2,633 | -31.6% |
| Financial fixed assets | 28 | - | €9,000 | +€9,000 | |
| Current assets | 29/58 | €199,082 | €130,357 | -€68,725 | -34.5% |
| Stocks and contracts in progress | 3 | €99,492 | €73,451 | -€26,041 | -26.2% |
| Stocks | 30/36 | €99,492 | €73,451 | -€26,041 | -26.2% |
| Amounts receivable within one year | 40/41 | €52,768 | €17,940 | -€34,828 | -66.0% |
| Trade receivables | 40 | €8,404 | - | -€8,404 | |
| Other amounts receivable | 41 | €44,364 | €17,940 | -€26,424 | -59.6% |
| Cash at bank and in hand | 54/58 | €10,619 | €1,353 | -€9,266 | -87.3% |
| Deferred charges and accrued income | 490/1 | €36,203 | €37,613 | +€1,410 | +3.9% |
| Total equity and liabilities | 10/49 | €207,408 | €145,050 | -€62,358 | -30.1% |
| Equity | 10/15 | -€35,850 | -€13,720 | +€22,130 | +61.7% |
| Contributions | 10/11 | €2,100 | €2,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,950 | -€15,820 | +€22,130 | +58.3% |
| Amounts payable | 17/49 | €243,258 | €158,770 | -€84,488 | -34.7% |
| Amounts payable after more than one year | 17 | €40,282 | €824 | -€39,458 | -98.0% |
| Financial debts | 170/4 | €40,282 | €824 | -€39,458 | -98.0% |
| Amounts payable within one year | 42/48 | €197,933 | €152,883 | -€45,050 | -22.8% |
| Financial debts | 43 | €137,229 | €72,131 | -€65,098 | -47.4% |
| Credit institutions | 430/8 | - | €24,331 | +€24,331 | |
| Other loans | 439 | €137,229 | €47,800 | -€89,429 | -65.2% |
| Trade debts | 44 | €60,704 | €44,960 | -€15,744 | -25.9% |
| Suppliers | 440/4 | €60,704 | €44,960 | -€15,744 | -25.9% |
| Taxes, remuneration and social security | 45 | - | €33,712 | +€33,712 | |
| Taxes | 450/3 | - | €27,792 | +€27,792 | |
| Remuneration and social security | 454/9 | - | €5,920 | +€5,920 | |
| Other amounts payable | 47/48 | - | €2,080 | +€2,080 | |
| Accrued charges and deferred income | 492/3 | €5,043 | €5,063 | +€20 | +0.4% |
| Turnover | 70 | €214,189 | - | -€214,189 | |
| Goods, raw materials, services and sundry goods | 60/61 | €237,248 | - | -€237,248 | |
| Remuneration, social security and pensions | 62 | - | €10,785 | +€10,785 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,633 | +€2,633 | |
| Other operating charges | 640/8 | €615 | €640 | +€25 | +4.1% |
| Non-recurring operating charges | 66A | €4,153 | €713 | -€3,440 | -82.8% |
| Gross operating margin | 9900 | -€23,059 | €59,220 | +€82,279 | |
| Operating profit (loss) | 9901 | -€27,827 | €44,449 | +€72,276 | |
| Financial income | 75/76B | €38,125 | €51 | -€38,074 | -99.9% |
| Recurring financial income | 75 | €38,125 | €51 | -€38,074 | -99.9% |
| Non-recurring financial income | 76B | €38,125 | €51 | -€38,074 | -99.9% |
| Financial charges | 65/66B | €7,833 | €22,370 | +€14,537 | +185.6% |
| Recurring financial charges | 65 | €7,833 | €5,894 | -€1,939 | -24.8% |
| Non-recurring financial charges | 66B | - | €16,476 | +€16,476 | |
| Profit (loss) for the period before taxes | 9903 | €2,465 | €22,130 | +€19,665 | +797.8% |
| Profit (loss) for the period | 9904 | €2,465 | €22,130 | +€19,665 | +797.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,465 | €22,130 | +€19,665 | +797.8% |
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 4 October 2026 via checked.be.