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STREGA CONSULT: 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

STREGA CONSULT

BE 0803.177.024
NACE 85.592, Vocational training
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€3,141
2023 · €5,856-€8,998
Equity
€5,715
2023 · €8,856-€3,141
Cash
€2,788
2023 · €896+€1,892
Balance sheet total
€13,193
2023 · €18,953-€5,759

Largest movements

2023 to 2024
Assets
  • Receivables within one year -€7,338

    down €7,338 (-42.5%), from €17,265 to €9,927

    of which Trade receivables: -€12,000

  • Cash +€1,892

    up €1,892 (+211.1%), from €896 to €2,788

    mainly Receivables within one year (+€7,338) and Deferred charges and accrued income (+€322)

  • Deferred charges and accrued income -€322

    down €322 (-40.7%), from €791 to €469

Equity and liabilities
  • Profit (loss) carried forward -€3,141

    new in 2024: -€3,141

  • Tax, wage and social debts -€1,669

    down €1,669 (-24.0%), from €6,961 to €5,291

  • Trade debts -€949

    down €949 (-30.3%), from €3,136 to €2,187

Income statement
  • Gross operating margin -€12,323

    down €12,323, from €10,902 to -€1,420

  • Taxes -€2,340

    down €2,340 (-72.8%), from €3,216 to €876

  • Other operating charges -€1,013

    down €1,013 (-56.8%), from €1,784 to €771

From the 2023 result to the 2024 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 2023 €5,856
Gross operating margin -€12,323
Other operating charges +€1,013
Financial income +€9
Financial charges -€37
Taxes +€2,340
Result 2024 -€3,141

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€1,901
Investment -€9
Financing €0
Cash 2023 €896
Net result for the year -€3,141
Receivables within one year +€7,338
Deferred charges and accrued income +€322
Trade debts -€949
Tax, wage and social debts -€1,669
Current investments -€9
Cash 2024 €2,788
Every line side by side 31 lines
Line Code 2023 2024 Change %
Total assets 20/58 €18,953 €13,193 -€5,759 -30.4%
Current assets 29/58 €18,953 €13,193 -€5,759 -30.4%
Amounts receivable within one year 40/41 €17,265 €9,927 -€7,338 -42.5%
Trade receivables 40 €17,265 €5,265 -€12,000 -69.5%
Other amounts receivable 41 - €4,662 +€4,662
Current investments 50/53 - €9 +€9
Cash at bank and in hand 54/58 €896 €2,788 +€1,892 +211.1%
Deferred charges and accrued income 490/1 €791 €469 -€322 -40.7%
Total equity and liabilities 10/49 €18,953 €13,193 -€5,759 -30.4%
Equity 10/15 €8,856 €5,715 -€3,141 -35.5%
Contributions 10/11 €3,000 €3,000 = 0.0%
Reserves 13 €5,856 €5,856 = 0.0%
Distributable reserves 133 €5,856 €5,856 = 0.0%
Profit (loss) carried forward 14 - -€3,141 -€3,141
Amounts payable 17/49 €10,096 €7,479 -€2,618 -25.9%
Amounts payable within one year 42/48 €10,096 €7,479 -€2,618 -25.9%
Trade debts 44 €3,136 €2,187 -€949 -30.3%
Suppliers 440/4 €3,136 €2,187 -€949 -30.3%
Taxes, remuneration and social security 45 €6,961 €5,291 -€1,669 -24.0%
Taxes 450/3 €6,961 €5,291 -€1,669 -24.0%
Other operating charges 640/8 €1,784 €771 -€1,013 -56.8%
Gross operating margin 9900 €10,902 -€1,420 -€12,323
Operating profit (loss) 9901 €9,118 -€2,191 -€11,309
Financial income 75/76B - €9 +€9
Recurring financial income 75 - €9 +€9
Financial charges 65/66B €46 €83 +€37 +80.1%
Recurring financial charges 65 €46 €83 +€37 +80.1%
Profit (loss) for the period before taxes 9903 €9,072 -€2,265 -€11,337
Income taxes 67/77 €3,216 €876 -€2,340 -72.8%
Profit (loss) for the period 9904 €5,856 -€3,141 -€8,998
Profit (loss) for the period to be appropriated 9905 €5,856 -€3,141 -€8,998

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.