STRAWBERRY: 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.
STRAWBERRY
Largest movements
- Cash -€79,247
down €79,247 (-44.9%), from €176,452 to €97,205
mainly Investment in fixed assets (net) (-€88,860) and Contributions, distributions and other (-€75,000)
- Receivables within one year -€56,737
down €56,737 (-63.9%), from €88,721 to €31,984
of which Trade receivables: -€79,196
- Tangible fixed assets +€48,190
up €48,190 (+246%), from €19,625 to €67,815
of which Furniture and vehicles: +€49,961
- Financial fixed assets +€29,920
up €29,920 (+37,400%), from €80 to €30,000
- Current investments +€11,675
up €11,675 (+12.1%), from €96,389 to €108,064
- Reserves -€74,894
down €74,894 (-21.7%), from €345,603 to €270,709
- Debts after one year +€33,273
up €33,273 (+626%), from €5,311 to €38,585
- Current portion of long-term debt +€5,285
up €5,285 (+50.3%), from €10,500 to €15,785
- Gross operating margin -€69,385
down €69,385 (-98.6%), from €70,390 to €1,005
- Taxes -€15,241
down €15,241 (-92.6%), from €16,462 to €1,222
- Financial income +€12,037
up €12,037 (+537%), from €2,243 to €14,280
- Depreciation -€2,456
down €2,456 (-18.6%), from €13,206 to €10,751
- Financial charges +€760
up €760 (+40.3%), from €1,884 to €2,644
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.
Derived cash bridge
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 | €391,588 | €356,880 | -€34,708 | -8.9% |
| Fixed assets | 21/28 | €19,705 | €97,815 | +€78,110 | +396% |
| Tangible fixed assets | 22/27 | €19,625 | €67,815 | +€48,190 | +246% |
| Plant, machinery and equipment | 23 | €1,768 | €927 | -€840 | -47.5% |
| Furniture and vehicles | 24 | €16,464 | €66,425 | +€49,961 | +303% |
| Other tangible fixed assets | 26 | €1,393 | €463 | -€930 | -66.8% |
| Financial fixed assets | 28 | €80 | €30,000 | +€29,920 | +37,400% |
| Current assets | 29/58 | €371,883 | €259,065 | -€112,818 | -30.3% |
| Amounts receivable within one year | 40/41 | €88,721 | €31,984 | -€56,737 | -63.9% |
| Trade receivables | 40 | €79,196 | €0 | -€79,196 | -100% |
| Other amounts receivable | 41 | €9,525 | €31,984 | +€22,459 | +236% |
| Current investments | 50/53 | €96,389 | €108,064 | +€11,675 | +12.1% |
| Cash at bank and in hand | 54/58 | €176,452 | €97,205 | -€79,247 | -44.9% |
| Deferred charges and accrued income | 490/1 | €10,321 | €21,812 | +€11,492 | +111% |
| Total equity and liabilities | 10/49 | €391,588 | €356,880 | -€34,708 | -8.9% |
| Equity | 10/15 | €364,203 | €289,309 | -€74,894 | -20.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €345,603 | €270,709 | -€74,894 | -21.7% |
| Distributable reserves | 133 | €345,603 | €270,709 | -€74,894 | -21.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €27,385 | €67,571 | +€40,186 | +147% |
| Amounts payable after more than one year | 17 | €5,311 | €38,585 | +€33,273 | +626% |
| Financial debts | 170/4 | €5,311 | €38,585 | +€33,273 | +626% |
| Amounts payable within one year | 42/48 | €22,074 | €25,487 | +€3,413 | +15.5% |
| Current portion of amounts payable after more than one year | 42 | €10,500 | €15,785 | +€5,285 | +50.3% |
| Trade debts | 44 | €1,600 | €2,699 | +€1,099 | +68.7% |
| Suppliers | 440/4 | €1,600 | €2,699 | +€1,099 | +68.7% |
| Taxes, remuneration and social security | 45 | €9,974 | €7,002 | -€2,971 | -29.8% |
| Taxes | 450/3 | €6,824 | €3,852 | -€2,971 | -43.5% |
| Remuneration and social security | 454/9 | €3,150 | €3,150 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | €3,500 | +€3,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,206 | €10,751 | -€2,456 | -18.6% |
| Other operating charges | 640/8 | €528 | €563 | +€35 | +6.6% |
| Gross operating margin | 9900 | €70,390 | €1,005 | -€69,385 | -98.6% |
| Operating profit (loss) | 9901 | €56,656 | -€10,308 | -€66,964 | |
| Financial income | 75/76B | €2,243 | €14,280 | +€12,037 | +537% |
| Recurring financial income | 75 | €2,243 | €14,280 | +€12,037 | +537% |
| Financial charges | 65/66B | €1,884 | €2,644 | +€760 | +40.3% |
| Recurring financial charges | 65 | €1,884 | €2,644 | +€760 | +40.3% |
| Profit (loss) for the period before taxes | 9903 | €57,014 | €1,328 | -€55,686 | -97.7% |
| Income taxes | 67/77 | €16,462 | €1,222 | -€15,241 | -92.6% |
| Profit (loss) for the period | 9904 | €40,552 | €106 | -€40,446 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €40,552 | €106 | -€40,446 | -99.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.