STRAZZERI'MMO: 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.
STRAZZERI'MMO
Largest movements
- Receivables within one year +€47,959
up €47,959 (+220%), from €21,801 to €69,759
of which Other amounts receivable: +€52,682
- Cash -€27,446
down €27,446 (-12.0%), from €228,731 to €201,285
mainly Receivables within one year (-€47,959) and Contributions, distributions and other (-€22,500)
- Current investments +€6,843
up €6,843 (+20.5%), from €33,305 to €40,148
- Tangible fixed assets -€6,358
down €6,358 (-33.2%), from €19,129 to €12,772
of which Furniture and vehicles: -€4,166
- Reserves +€20,000
up €20,000 (+83.3%), from €24,000 to €44,000
of which Distributable reserves: +€20,000
- Tax, wage and social debts -€5,870
down €5,870 (-13.7%), from €42,848 to €36,979
of which Taxes: -€8,413
- Profit (loss) carried forward +€5,290
up €5,290 (+5.0%), from €106,319 to €111,609
- Trade debts +€4,108
new in 2025: €4,108
- Staff costs +€9,523
up €9,523 (+29.4%), from €32,385 to €41,908
- Gross operating margin +€6,934
up €6,934 (+6.6%), from €105,792 to €112,727
- Taxes +€2,165
up €2,165 (+18.1%), from €11,990 to €14,156
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 | €320,761 | €341,696 | +€20,935 | +6.5% |
| Fixed assets | 21/28 | €36,297 | €29,939 | -€6,358 | -17.5% |
| Tangible fixed assets | 22/27 | €19,129 | €12,772 | -€6,358 | -33.2% |
| Plant, machinery and equipment | 23 | €13,939 | €11,748 | -€2,191 | -15.7% |
| Furniture and vehicles | 24 | €5,190 | €1,024 | -€4,166 | -80.3% |
| Financial fixed assets | 28 | €17,168 | €17,168 | = | 0.0% |
| Current assets | 29/58 | €284,464 | €311,757 | +€27,293 | +9.6% |
| Amounts receivable within one year | 40/41 | €21,801 | €69,759 | +€47,959 | +220% |
| Trade receivables | 40 | €20,034 | €15,311 | -€4,724 | -23.6% |
| Other amounts receivable | 41 | €1,766 | €54,449 | +€52,682 | +2,982% |
| Current investments | 50/53 | €33,305 | €40,148 | +€6,843 | +20.5% |
| Cash at bank and in hand | 54/58 | €228,731 | €201,285 | -€27,446 | -12.0% |
| Deferred charges and accrued income | 490/1 | €627 | €565 | -€62 | -9.9% |
| Total equity and liabilities | 10/49 | €320,761 | €341,696 | +€20,935 | +6.5% |
| Equity | 10/15 | €136,519 | €161,809 | +€25,290 | +18.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €24,000 | €44,000 | +€20,000 | +83.3% |
| Non-distributable reserves | 130/1 | €24,000 | €24,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €24,000 | €24,000 | = | 0.0% |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €106,319 | €111,609 | +€5,290 | +5.0% |
| Amounts payable | 17/49 | €184,242 | €179,887 | -€4,355 | -2.4% |
| Amounts payable within one year | 42/48 | €184,242 | €179,887 | -€4,355 | -2.4% |
| Trade debts | 44 | - | €4,108 | +€4,108 | |
| Suppliers | 440/4 | - | €4,108 | +€4,108 | |
| Taxes, remuneration and social security | 45 | €42,848 | €36,979 | -€5,870 | -13.7% |
| Taxes | 450/3 | €42,758 | €34,344 | -€8,413 | -19.7% |
| Remuneration and social security | 454/9 | €91 | €2,634 | +€2,544 | +2,805% |
| Other amounts payable | 47/48 | €141,394 | €138,800 | -€2,594 | -1.8% |
| Remuneration, social security and pensions | 62 | €32,385 | €41,908 | +€9,523 | +29.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,725 | €6,358 | +€633 | +11.1% |
| Other operating charges | 640/8 | €2,541 | €1,910 | -€631 | -24.8% |
| Non-recurring operating charges | 66A | €63 | €250 | +€187 | +297% |
| Gross operating margin | 9900 | €105,792 | €112,727 | +€6,934 | +6.6% |
| Operating profit (loss) | 9901 | €65,078 | €62,301 | -€2,777 | -4.3% |
| Financial charges | 65/66B | €169 | €355 | +€186 | +110% |
| Recurring financial charges | 65 | €169 | €355 | +€186 | +110% |
| Profit (loss) for the period before taxes | 9903 | €64,909 | €61,946 | -€2,963 | -4.6% |
| Income taxes | 67/77 | €11,990 | €14,156 | +€2,165 | +18.1% |
| Profit (loss) for the period | 9904 | €52,918 | €47,790 | -€5,128 | -9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €52,918 | €47,790 | -€5,128 | -9.7% |
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 25 October 2026 via checked.be.