STREMES ACCOUNTING: 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.
STREMES ACCOUNTING
Largest movements
- Tangible fixed assets -€1,011
down €1,011 (-58.7%), from €1,722 to €710
- Cash -€494
down €494 (-31.4%), from €1,574 to €1,079
mainly Net result for the year (-€2,012) and Deferred charges and accrued income (-€298)
- Receivables within one year -€484
down €484 (-21.0%), from €2,301 to €1,817
- Deferred charges and accrued income +€298
up €298 (+29.2%), from €1,022 to €1,321
- Profit (loss) carried forward -€2,012
down €2,012 (-21.4%), from -€9,404 to -€11,415
- Other debts +€544
up €544 (+10.5%), from €5,203 to €5,747
- Tax, wage and social debts -€210
down €210 (-28.8%), from €729 to €519
- Gross operating margin +€375
up €375 (+54.8%), from -€684 to -€309
- Financial income -€120
no longer reported in 2025 (was €120)
of which Non-recurring financial income: -€120
- Depreciation +€23
up €23 (+2.3%), from €988 to €1,011
- Other operating charges +€14
up €14 (+2.8%), from €505 to €520
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 | €6,619 | €4,927 | -€1,691 | -25.6% |
| Fixed assets | 21/28 | €1,722 | €710 | -€1,011 | -58.7% |
| Tangible fixed assets | 22/27 | €1,722 | €710 | -€1,011 | -58.7% |
| Furniture and vehicles | 24 | €1,722 | €710 | -€1,011 | -58.7% |
| Current assets | 29/58 | €4,897 | €4,217 | -€680 | -13.9% |
| Amounts receivable within one year | 40/41 | €2,301 | €1,817 | -€484 | -21.0% |
| Trade receivables | 40 | €2,301 | €1,817 | -€484 | -21.0% |
| Cash at bank and in hand | 54/58 | €1,574 | €1,079 | -€494 | -31.4% |
| Deferred charges and accrued income | 490/1 | €1,022 | €1,321 | +€298 | +29.2% |
| Total equity and liabilities | 10/49 | €6,619 | €4,927 | -€1,691 | -25.6% |
| Equity | 10/15 | -€4,404 | -€6,415 | -€2,012 | -45.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,404 | -€11,415 | -€2,012 | -21.4% |
| Amounts payable | 17/49 | €11,022 | €11,343 | +€320 | +2.9% |
| Amounts payable after more than one year | 17 | €5,000 | €5,000 | = | 0.0% |
| Financial debts | 170/4 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,946 | €6,266 | +€320 | +5.4% |
| Trade debts | 44 | €15 | - | -€15 | |
| Suppliers | 440/4 | €15 | - | -€15 | |
| Taxes, remuneration and social security | 45 | €729 | €519 | -€210 | -28.8% |
| Taxes | 450/3 | €729 | €519 | -€210 | -28.8% |
| Other amounts payable | 47/48 | €5,203 | €5,747 | +€544 | +10.5% |
| Accrued charges and deferred income | 492/3 | €77 | €77 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €988 | €1,011 | +€23 | +2.3% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€684 | -€309 | +€375 | +54.8% |
| Operating profit (loss) | 9901 | -€2,177 | -€1,840 | +€337 | +15.5% |
| Financial income | 75/76B | €120 | - | -€120 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Non-recurring financial income | 76B | €120 | - | -€120 | |
| Financial charges | 65/66B | €170 | €172 | +€1 | +0.8% |
| Recurring financial charges | 65 | €170 | €172 | +€1 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,227 | -€2,012 | +€216 | +9.7% |
| Profit (loss) for the period | 9904 | -€2,227 | -€2,012 | +€216 | +9.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,227 | -€2,012 | +€216 | +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 26 October 2026 via checked.be.