STRELIA: 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.
What changed
STRELIA
NACE 69.101, Activities of lawyers
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€26,570
2024 · €76,282-€102,852
Equity
€432,184
2024 · €458,755-€26,570
Cash
€1.7m
2024 · €505,496+€1.2m
Balance sheet total
€9.8m
2024 · €7.4m+€2.4m
Largest movements
Assets
- Cash +€1.2m
up €1.2m (+235.6%), from €505,496 to €1.7m
mainly Trade debts (+€1.1m) and Other debts (+€829,507)
- Receivables within one year +€829,872
up €829,872 (+16.9%), from €4.9m to €5.7m
of which Trade receivables: +€829,359
- Tangible fixed assets +€216,606
up €216,606 (+14.6%), from €1.5m to €1.7m
of which Other tangible fixed assets: +€294,514
- Deferred charges and accrued income +€152,257
up €152,257 (+73.8%), from €206,387 to €358,644
Equity and liabilities
- Trade debts +€1.1m
up €1.1m (+24.4%), from €4.5m to €5.6m
- Other debts +€829,507
up €829,507 (+164.4%), from €504,580 to €1.3m
- Accrued charges and deferred income +€612,816
up €612,816 (+5241.4%), from €11,692 to €624,508
- Debts after one year -€134,779
down €134,779 (-9.9%), from €1.4m to €1.2m
- Tax, wage and social debts +€122,827
up €122,827 (+47.7%), from €257,597 to €380,424
of which Taxes: +€85,029
Income statement
- Goods and materials +€7.7m
new in 2025: €7.7m
- Services and other goods -€7.0m
down €7.0m (-70.7%), from €9.9m to €2.9m
- Write-downs -€900,644
down €900,644, from €476,756 to -€423,887
- Depreciation +€164,037
up €164,037 (+147.7%), from €111,087 to €275,124
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.
Result 2024
€76,282
Turnover
-€110,313
Other operating income
-€13,852
Goods and materials
-€7.7m
Services and other goods
+€7.0m
Staff costs
+€28,572
Depreciation
-€164,037
Write-downs
+€900,644
Other operating charges
+€123,124
Other operating items
-€137,718
Financial income
+€25,447
Financial charges
-€49,918
Taxes
-€10,348
Result 2025
-€26,570
Cash bridge derived
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
+€1.9m
Investment
-€534,609
Financing
-€205,087
Cash 2024
€505,496
From operations (derived)
+€1.9m
Net result for the year
-€26,570
Depreciation
+€275,124
Receivables within one year
-€829,872
Deferred charges and accrued income
-€152,257
Trade debts
+€1.1m
Tax, wage and social debts
+€122,827
Other debts
+€829,507
Accrued charges and deferred income
+€612,816
Investment (derived)
-€534,609
Investment in fixed assets (net)
-€534,609
Financing
-€205,087
Debts after one year
-€134,779
Current portion of long-term debt
+€4,692
Short-term financial debts
-€75,000
Cash 2025
€1.7m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,401,869 | €9,834,393 | +€2.4m | +32.9% |
| Fixed assets | 21/28 | €1,783,037 | €2,042,523 | +€259,485 | +14.6% |
| Intangible fixed assets | 21 | €295,077 | €337,956 | +€42,880 | +14.5% |
| Tangible fixed assets | 22/27 | €1,486,941 | €1,703,546 | +€216,606 | +14.6% |
| Furniture and vehicles | 24 | €225,546 | €147,638 | -€77,908 | -34.5% |
| Other tangible fixed assets | 26 | €1,261,394 | €1,555,908 | +€294,514 | +23.3% |
| Financial fixed assets | 28 | €1,020 | €1,020 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,020 | €1,020 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,020 | €1,020 | = | 0.0% |
| Current assets | 29/58 | €5,618,832 | €7,791,870 | +€2.2m | +38.7% |
| Amounts receivable within one year | 40/41 | €4,906,949 | €5,736,821 | +€829,872 | +16.9% |
| Trade receivables | 40 | €3,800,486 | €4,629,845 | +€829,359 | +21.8% |
| Other amounts receivable | 41 | €1,106,463 | €1,106,976 | +€513 | 0.0% |
| Cash at bank and in hand | 54/58 | €505,496 | €1,696,406 | +€1.2m | +235.6% |
| Deferred charges and accrued income | 490/1 | €206,387 | €358,644 | +€152,257 | +73.8% |
| Total equity and liabilities | 10/49 | €7,401,869 | €9,834,393 | +€2.4m | +32.9% |
| Equity | 10/15 | €458,755 | €432,184 | -€26,570 | -5.8% |
| Contributions | 10/11 | €420,000 | €420,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,755 | €10,184 | -€26,570 | -72.3% |
| Amounts payable | 17/49 | €6,943,114 | €9,402,209 | +€2.5m | +35.4% |
| Amounts payable after more than one year | 17 | €1,358,069 | €1,223,290 | -€134,779 | -9.9% |
| Financial debts | 170/4 | €1,358,069 | €1,223,290 | -€134,779 | -9.9% |
| Credit institutions | 173 | €1,358,069 | - | -€1.4m | |
| Other loans | 174 | - | €1,223,290 | +€1.2m | |
| Amounts payable within one year | 42/48 | €5,573,353 | €7,554,411 | +€2.0m | +35.5% |
| Current portion of amounts payable after more than one year | 42 | €130,087 | €134,779 | +€4,692 | +3.6% |
| Financial debts | 43 | €175,000 | €100,000 | -€75,000 | -42.9% |
| Credit institutions | 430/8 | €175,000 | €100,000 | -€75,000 | -42.9% |
| Trade debts | 44 | €4,506,089 | €5,605,119 | +€1.1m | +24.4% |
| Suppliers | 440/4 | €4,506,089 | €5,605,119 | +€1.1m | +24.4% |
| Taxes, remuneration and social security | 45 | €257,597 | €380,424 | +€122,827 | +47.7% |
| Taxes | 450/3 | €21,794 | €106,823 | +€85,029 | +390.1% |
| Remuneration and social security | 454/9 | €235,803 | €273,601 | +€37,798 | +16.0% |
| Other amounts payable | 47/48 | €504,580 | €1,334,087 | +€829,507 | +164.4% |
| Accrued charges and deferred income | 492/3 | €11,692 | €624,508 | +€612,816 | +5241.4% |
| Operating income | 70/76A | €13,002,538 | €12,676,291 | -€326,247 | -2.5% |
| Turnover | 70 | €12,766,264 | €12,655,952 | -€110,313 | -0.9% |
| Other operating income | 74 | €34,191 | €20,339 | -€13,852 | -40.5% |
| Non-recurring operating income | 76A | €202,083 | - | -€202,083 | |
| Operating charges | 60/66A | €12,817,804 | €12,559,590 | -€258,214 | -2.0% |
| Goods for resale, raw materials and consumables | 60 | - | €7,727,476 | +€7.7m | |
| Purchases | 600/8 | - | €7,727,476 | +€7.7m | |
| Services and other goods | 61 | €9,946,124 | €2,913,103 | -€7.0m | -70.7% |
| Remuneration, social security and pensions | 62 | €2,011,340 | €1,982,768 | -€28,572 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €111,087 | €275,124 | +€164,037 | +147.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €476,756 | -€423,887 | -€900,644 | |
| Other operating charges | 640/8 | €208,131 | €85,007 | -€123,124 | -59.2% |
| Non-recurring operating charges | 66A | €64,365 | - | -€64,365 | |
| Operating profit (loss) | 9901 | €184,734 | €116,700 | -€68,033 | -36.8% |
| Financial income | 75/76B | €6,258 | €31,706 | +€25,447 | +406.6% |
| Recurring financial income | 75 | €6,258 | €31,706 | +€25,447 | +406.6% |
| Other financial income | 752/9 | €6,258 | €31,706 | +€25,447 | +406.6% |
| Financial charges | 65/66B | €39,720 | €89,639 | +€49,918 | +125.7% |
| Recurring financial charges | 65 | €39,720 | €89,639 | +€49,918 | +125.7% |
| Debt charges | 650 | €32,374 | €72,566 | +€40,191 | +124.1% |
| Other financial charges | 652/9 | €7,346 | €17,073 | +€9,727 | +132.4% |
| Profit (loss) for the period before taxes | 9903 | €151,272 | €58,767 | -€92,505 | -61.2% |
| Income taxes | 67/77 | €74,990 | €85,338 | +€10,348 | +13.8% |
| Taxes | 670/3 | €75,000 | €85,338 | +€10,338 | +13.8% |
| Tax adjustments and reversals of tax provisions | 77 | €10 | - | -€10 | |
| Profit (loss) for the period | 9904 | €76,282 | -€26,570 | -€102,852 | |
| Profit (loss) for the period to be appropriated | 9905 | €76,282 | -€26,570 | -€102,852 |
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 9 October 2026 via checked.be.