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STRELA: 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

STRELA

BE 0836.594.910
NACE 70.200, Business and other management consultancy
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€4,668
2023 · €3,555+€1,114
Equity
-€20,313
2023 · -€24,981+€4,668
Cash
€5,591
2023 · €55,284-€49,693
Balance sheet total
€180,655
2023 · €236,298-€55,643

Largest movements

2023 to 2024
Assets
  • Cash -€49,693

    down €49,693 (-89.9%), from €55,284 to €5,591

    mainly Other debts (-€48,367) and Debts after one year (-€12,468)

  • Tangible fixed assets -€5,950

    down €5,950 (-4.4%), from €135,014 to €129,064

Equity and liabilities
  • Other debts -€48,367

    down €48,367 (-23.3%), from €207,499 to €159,132

  • Debts after one year -€12,468

    down €12,468 (-31.7%), from €39,344 to €26,876

    of which Financial debts: -€13,368

  • Profit (loss) carried forward +€4,668

    up €4,668 (+12.5%), from -€37,381 to -€32,713

Income statement
  • Gross operating margin +€1,014

    up €1,014 (+8.6%), from €11,796 to €12,810

  • Financial charges -€503

    down €503 (-21.9%), from €2,291 to €1,788

  • Other operating charges +€403

    new in 2024: €403

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 €3,555
Gross operating margin +€1,014
Other operating charges -€403
Financial charges +€503
Result 2024 €4,668

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 -€37,739
Investment €0
Financing -€11,953
Cash 2023 €55,284
Net result for the year +€4,668
Depreciation +€5,950
Trade debts +€9
Other debts -€48,367
Debts after one year -€12,468
Current portion of long-term debt +€514
Cash 2024 €5,591
Every line side by side 30 lines
Line Code 2023 2024 Change %
Total assets 20/58 €236,298 €180,655 -€55,643 -23.5%
Fixed assets 21/28 €135,014 €129,064 -€5,950 -4.4%
Tangible fixed assets 22/27 €135,014 €129,064 -€5,950 -4.4%
Land and buildings 22 €135,014 €129,064 -€5,950 -4.4%
Current assets 29/58 €101,284 €51,591 -€49,693 -49.1%
Amounts receivable within one year 40/41 €46,000 €46,000 = 0.0%
Other amounts receivable 41 €46,000 €46,000 = 0.0%
Cash at bank and in hand 54/58 €55,284 €5,591 -€49,693 -89.9%
Total equity and liabilities 10/49 €236,298 €180,655 -€55,643 -23.5%
Equity 10/15 -€24,981 -€20,313 +€4,668 +18.7%
Contributions 10/11 €12,400 €12,400 = 0.0%
Profit (loss) carried forward 14 -€37,381 -€32,713 +€4,668 +12.5%
Amounts payable 17/49 €261,279 €200,968 -€60,311 -23.1%
Amounts payable after more than one year 17 €39,344 €26,876 -€12,468 -31.7%
Financial debts 170/4 €36,844 €23,476 -€13,368 -36.3%
Other amounts payable 178/9 €2,500 €3,400 +€900 +36.0%
Amounts payable within one year 42/48 €221,935 €174,092 -€47,844 -21.6%
Current portion of amounts payable after more than one year 42 €12,853 €13,368 +€514 +4.0%
Trade debts 44 €1,583 €1,592 +€9 +0.6%
Suppliers 440/4 €1,583 €1,592 +€9 +0.6%
Other amounts payable 47/48 €207,499 €159,132 -€48,367 -23.3%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €5,950 €5,950 = 0.0%
Other operating charges 640/8 - €403 +€403
Gross operating margin 9900 €11,796 €12,810 +€1,014 +8.6%
Operating profit (loss) 9901 €5,845 €6,456 +€611 +10.5%
Financial charges 65/66B €2,291 €1,788 -€503 -21.9%
Recurring financial charges 65 €2,291 €1,788 -€503 -21.9%
Profit (loss) for the period before taxes 9903 €3,555 €4,668 +€1,114 +31.3%
Profit (loss) for the period 9904 €3,555 €4,668 +€1,114 +31.3%
Profit (loss) for the period to be appropriated 9905 €3,555 €4,668 +€1,114 +31.3%

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 29 September 2026 via checked.be.