Strawberry lane: 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 lane
Largest movements
- Cash +€447,340
up €447,340 (+30.1%), from €1.5m to €1.9m
mainly Trade debts (+€1.1m) and Net result for the year (+€759,708)
- Receivables within one year +€156,791
up €156,791 (+59.2%), from €264,855 to €421,645
of which Other amounts receivable: +€392,601
- Tangible fixed assets -€147,372
down €147,372 (-31.8%), from €463,804 to €316,431
of which Furniture and vehicles: -€86,236
- Deferred charges and accrued income -€51,058
down €51,058 (-92.0%), from €55,484 to €4,426
- Other debts -€1.6m
down €1.6m (-100%), from €1.6m to €0
- Trade debts +€1.1m
up €1.1m (+1,019%), from €112,442 to €1.3m
- Profit (loss) carried forward +€759,708
up €759,708, from €0 to €759,708
- Tax, wage and social debts +€81,483
up €81,483 (+44.4%), from €183,517 to €265,000
of which Taxes: +€218,226
- Debts after one year +€40,949
up €40,949 (+19.7%), from €208,125 to €249,074
- Staff costs -€1.2m
down €1.2m (-99.0%), from €1.3m to €12,612
- Gross operating margin -€1.2m
down €1.2m (-51.7%), from €2.3m to €1.1m
- Other operating charges -€95,308
down €95,308 (-96.9%), from €98,401 to €3,093
- Depreciation -€82,060
down €82,060 (-59.7%), from €137,404 to €55,344
- Taxes +€64,324
up €64,324 (+30.6%), from €210,219 to €274,543
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 | €2,273,274 | €2,678,973 | +€405,700 | +17.8% |
| Fixed assets | 21/28 | €464,904 | €317,531 | -€147,372 | -31.7% |
| Tangible fixed assets | 22/27 | €463,804 | €316,431 | -€147,372 | -31.8% |
| Plant, machinery and equipment | 23 | €41,906 | €0 | -€41,906 | -100% |
| Furniture and vehicles | 24 | €86,236 | €0 | -€86,236 | -100% |
| Other tangible fixed assets | 26 | €335,661 | €316,431 | -€19,230 | -5.7% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €1,808,370 | €2,361,442 | +€553,072 | +30.6% |
| Amounts receivable within one year | 40/41 | €264,855 | €421,645 | +€156,791 | +59.2% |
| Trade receivables | 40 | €243,078 | €7,267 | -€235,810 | -97.0% |
| Other amounts receivable | 41 | €21,777 | €414,378 | +€392,601 | +1,803% |
| Cash at bank and in hand | 54/58 | €1,488,031 | €1,935,371 | +€447,340 | +30.1% |
| Deferred charges and accrued income | 490/1 | €55,484 | €4,426 | -€51,058 | -92.0% |
| Total equity and liabilities | 10/49 | €2,273,274 | €2,678,973 | +€405,700 | +17.8% |
| Equity | 10/15 | €44,000 | €803,708 | +€759,708 | +1,727% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €759,708 | +€759,708 | |
| Amounts payable | 17/49 | €2,229,274 | €1,875,265 | -€354,008 | -15.9% |
| Amounts payable after more than one year | 17 | €208,125 | €249,074 | +€40,949 | +19.7% |
| Financial debts | 170/4 | €208,125 | €249,074 | +€40,949 | +19.7% |
| Amounts payable within one year | 42/48 | €2,019,148 | €1,623,116 | -€396,032 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €88,887 | €99,427 | +€10,540 | +11.9% |
| Trade debts | 44 | €112,442 | €1,258,690 | +€1.1m | +1,019% |
| Suppliers | 440/4 | €112,442 | €1,258,690 | +€1.1m | +1,019% |
| Taxes, remuneration and social security | 45 | €183,517 | €265,000 | +€81,483 | +44.4% |
| Taxes | 450/3 | €46,774 | €265,000 | +€218,226 | +467% |
| Remuneration and social security | 454/9 | €136,744 | €0 | -€136,744 | -100% |
| Other amounts payable | 47/48 | €1,634,302 | €0 | -€1.6m | -100% |
| Accrued charges and deferred income | 492/3 | €2,001 | €3,075 | +€1,074 | +53.7% |
| Non-recurring operating income | 76A | €11,312 | €5,024,684 | +€5.0m | +44,318% |
| Remuneration, social security and pensions | 62 | €1,259,714 | €12,612 | -€1.2m | -99.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €137,404 | €55,344 | -€82,060 | -59.7% |
| Other operating charges | 640/8 | €98,401 | €3,093 | -€95,308 | -96.9% |
| Non-recurring operating charges | 66A | - | €18,321 | +€18,321 | |
| Gross operating margin | 9900 | €2,294,628 | €1,108,373 | -€1.2m | -51.7% |
| Operating profit (loss) | 9901 | €799,109 | €1,019,004 | +€219,895 | +27.5% |
| Financial income | 75/76B | €46,790 | €26,747 | -€20,044 | -42.8% |
| Recurring financial income | 75 | €46,790 | €26,747 | -€20,044 | -42.8% |
| Financial charges | 65/66B | €12,582 | €11,500 | -€1,082 | -8.6% |
| Recurring financial charges | 65 | €12,582 | €11,500 | -€1,082 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €833,317 | €1,034,251 | +€200,934 | +24.1% |
| Income taxes | 67/77 | €210,219 | €274,543 | +€64,324 | +30.6% |
| Profit (loss) for the period | 9904 | €623,098 | €759,708 | +€136,610 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €623,098 | €759,708 | +€136,610 | +21.9% |
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 25 October 2026 via checked.be.