STRAWBERRY FIELDS: 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 FIELDS
Largest movements
- Receivables within one year +€94,380
up €94,380, from €0 to €94,380
- Receivables after one year +€17,000
up €17,000 (+9.9%), from €171,000 to €188,000
- Cash -€15,154
down €15,154 (-3.7%), from €405,941 to €390,787
mainly Contributions, distributions and other (-€240,000) and Receivables within one year (-€94,380)
- Tangible fixed assets +€11,398
up €11,398 (+1,002%), from €1,138 to €12,535
- Other debts +€240,112
up €240,112 (+75,685%), from €317 to €240,429
- Reserves -€135,000
down €135,000 (-35.2%), from €383,000 to €248,000
of which Distributable reserves: -€135,000
- Gross operating margin +€37,412
up €37,412 (+32.8%), from €114,222 to €151,634
- Taxes +€11,692
up €11,692 (+33.2%), from €35,264 to €46,957
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 | €761,347 | €870,119 | +€108,772 | +14.3% |
| Fixed assets | 21/28 | €77,134 | €88,531 | +€11,398 | +14.8% |
| Tangible fixed assets | 22/27 | €1,138 | €12,535 | +€11,398 | +1,002% |
| Furniture and vehicles | 24 | €1,138 | €12,535 | +€11,398 | +1,002% |
| Financial fixed assets | 28 | €75,996 | €75,996 | = | 0.0% |
| Current assets | 29/58 | €684,214 | €781,588 | +€97,374 | +14.2% |
| Amounts receivable after more than one year | 29 | €171,000 | €188,000 | +€17,000 | +9.9% |
| Other amounts receivable | 291 | €171,000 | €188,000 | +€17,000 | +9.9% |
| Amounts receivable within one year | 40/41 | €0 | €94,380 | +€94,380 | |
| Trade receivables | 40 | €0 | €94,380 | +€94,380 | |
| Current investments | 50/53 | €102,513 | €103,150 | +€637 | +0.6% |
| Cash at bank and in hand | 54/58 | €405,941 | €390,787 | -€15,154 | -3.7% |
| Deferred charges and accrued income | 490/1 | €4,759 | €5,270 | +€511 | +10.7% |
| Total equity and liabilities | 10/49 | €761,347 | €870,119 | +€108,772 | +14.3% |
| Equity | 10/15 | €714,583 | €581,785 | -€132,798 | -18.6% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €383,000 | €248,000 | -€135,000 | -35.2% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €368,000 | €233,000 | -€135,000 | -36.7% |
| Profit (loss) carried forward | 14 | €312,583 | €314,785 | +€2,202 | +0.7% |
| Amounts payable | 17/49 | €46,764 | €288,334 | +€241,570 | +517% |
| Amounts payable within one year | 42/48 | €46,764 | €288,334 | +€241,570 | +517% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €970 | - | -€970 | |
| Suppliers | 440/4 | €970 | - | -€970 | |
| Taxes, remuneration and social security | 45 | €45,477 | €47,904 | +€2,427 | +5.3% |
| Taxes | 450/3 | €45,477 | €47,904 | +€2,427 | +5.3% |
| Other amounts payable | 47/48 | €317 | €240,429 | +€240,112 | +75,685% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €939 | €2,112 | +€1,173 | +125% |
| Other operating charges | 640/8 | €1,231 | €745 | -€487 | -39.5% |
| Gross operating margin | 9900 | €114,222 | €151,634 | +€37,412 | +32.8% |
| Operating profit (loss) | 9901 | €112,052 | €148,778 | +€36,726 | +32.8% |
| Financial income | 75/76B | €5,447 | €6,173 | +€726 | +13.3% |
| Recurring financial income | 75 | €5,447 | €6,173 | +€726 | +13.3% |
| Financial charges | 65/66B | €886 | €792 | -€94 | -10.6% |
| Recurring financial charges | 65 | €886 | €792 | -€94 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €116,612 | €154,159 | +€37,547 | +32.2% |
| Income taxes | 67/77 | €35,264 | €46,957 | +€11,692 | +33.2% |
| Profit (loss) for the period | 9904 | €81,348 | €107,202 | +€25,854 | +31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €81,348 | €107,202 | +€25,854 | +31.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.