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STRCTR: 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.

What changed

STRCTR

BE 0427.055.564
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€11,400
2024 · €4,100+€7,300
Equity
€300,907
2024 · €299,299+€1,608
Cash
€38,420
2024 · €250,332-€211,913
Balance sheet total
€614,045
2024 · €645,031-€30,986

Largest movements

2024 to 2025
Assets
  • Cash -€211,913

    down €211,913 (-84.7%), from €250,332 to €38,420

    mainly Current investments (-€200,000) and Debts after one year (-€25,352)

  • Current investments +€200,000

    new in 2025: €200,000

  • Tangible fixed assets -€19,073

    down €19,073 (-4.8%), from €394,698 to €375,625

Equity and liabilities
  • Debts after one year -€25,352

    down €25,352 (-11.6%), from €217,840 to €192,489

  • Other debts -€10,000

    down €10,000 (-77.6%), from €12,879 to €2,879

  • Trade debts +€6,865

    new in 2025: €6,865

Income statement
  • Financial income -€4,771

    down €4,771 (-94.3%), from €5,060 to €289

  • Financial charges -€1,085

    down €1,085 (-22.0%), from €4,931 to €3,846

  • Taxes -€587

    down €587 (-9.4%), from €6,237 to €5,650

  • Depreciation -€421

    down €421 (-2.2%), from €19,494 to €19,073

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €4,100
Gross operating margin +€289
Depreciation +€421
Other operating charges -€102
Financial income -€4,771
Financial charges +€1,085
Taxes +€587
Deferred taxes and other +€9,792
Result 2025 €11,400

Cash bridge derived

cash 2024 to 2025

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.

From operations +€22,859
Investment -€200,000
Financing -€34,772
Cash 2024 €250,332
Net result for the year +€11,400
Depreciation +€19,073
Provisions -€3,264
Trade debts +€6,865
Tax, wage and social debts -€1,215
Other debts -€10,000
Current investments -€200,000
Debts after one year -€25,352
Current portion of long-term debt +€371
Contributions, distributions and other -€9,792
Cash 2025 €38,420
Every line side by side 39 lines
Line Code 2024 2025 Change %
Total assets 20/58 €645,031 €614,045 -€30,986 -4.8%
Fixed assets 21/28 €394,698 €375,625 -€19,073 -4.8%
Tangible fixed assets 22/27 €394,698 €375,625 -€19,073 -4.8%
Land and buildings 22 €394,698 €375,625 -€19,073 -4.8%
Current assets 29/58 €250,332 €238,420 -€11,913 -4.8%
Current investments 50/53 - €200,000 +€200,000
Cash at bank and in hand 54/58 €250,332 €38,420 -€211,913 -84.7%
Total equity and liabilities 10/49 €645,031 €614,045 -€30,986 -4.8%
Equity 10/15 €299,299 €300,907 +€1,608 +0.5%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €280,699 €282,307 +€1,608 +0.6%
Tax-exempt reserves 132 €189,906 €180,115 -€9,792 -5.2%
Distributable reserves 133 €90,793 €102,193 +€11,400 +12.6%
Provisions and deferred taxes 16 €83,167 €79,903 -€3,264 -3.9%
Deferred taxes 168 €83,167 €79,903 -€3,264 -3.9%
Amounts payable 17/49 €262,565 €233,234 -€29,330 -11.2%
Amounts payable after more than one year 17 €217,840 €192,489 -€25,352 -11.6%
Financial debts 170/4 €217,840 €192,489 -€25,352 -11.6%
Amounts payable within one year 42/48 €44,724 €40,746 -€3,979 -8.9%
Current portion of amounts payable after more than one year 42 €24,981 €25,352 +€371 +1.5%
Trade debts 44 - €6,865 +€6,865
Suppliers 440/4 - €6,865 +€6,865
Taxes, remuneration and social security 45 €6,865 €5,650 -€1,215 -17.7%
Taxes 450/3 €6,865 €5,650 -€1,215 -17.7%
Other amounts payable 47/48 €12,879 €2,879 -€10,000 -77.6%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €19,494 €19,073 -€421 -2.2%
Other operating charges 640/8 €4,004 €4,106 +€102 +2.5%
Gross operating margin 9900 €30,443 €30,731 +€289 +0.9%
Operating profit (loss) 9901 €6,944 €7,552 +€608 +8.8%
Financial income 75/76B €5,060 €289 -€4,771 -94.3%
Recurring financial income 75 €5,060 €289 -€4,771 -94.3%
Financial charges 65/66B €4,931 €3,846 -€1,085 -22.0%
Recurring financial charges 65 €4,931 €3,846 -€1,085 -22.0%
Profit (loss) for the period before taxes 9903 €7,073 €3,995 -€3,079 -43.5%
Transfer from deferred taxes 780 €3,264 €13,055 +€9,792 +300.0%
Income taxes 67/77 €6,237 €5,650 -€587 -9.4%
Profit (loss) for the period 9904 €4,100 €11,400 +€7,300 +178.1%
Transfer from tax-exempt reserves 789 €9,792 - -€9,792
Profit (loss) for the period to be appropriated 9905 €13,891 €11,400 -€2,491 -17.9%

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 30 September 2026 via checked.be.