STREVER: 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.
STREVER
Largest movements
- Cash +€32,505
up €32,505 (+692.4%), from €4,695 to €37,200
mainly Accrued charges and deferred income (+€25,900) and Trade debts (+€9,941)
- Deferred charges and accrued income +€10,102
up €10,102 (+87.3%), from €11,566 to €21,668
- Receivables within one year +€8,385
up €8,385 (+49.6%), from €16,902 to €25,287
of which Trade receivables: +€20,296
- Tangible fixed assets -€7,875
down €7,875 (-28.8%), from €27,323 to €19,449
of which Other tangible fixed assets: -€6,824
- Intangible fixed assets -€1,483
down €1,483 (-73.7%), from €2,012 to €528
- Accrued charges and deferred income +€25,900
up €25,900 (+1175.9%), from €2,203 to €28,103
- Trade debts +€9,941
up €9,941 (+237.5%), from €4,185 to €14,126
- Profit (loss) carried forward +€7,051
up €7,051 (+17.8%), from -€39,584 to -€32,534
- Debts after one year -€5,309
down €5,309 (-38.3%), from €13,863 to €8,554
- Tax, wage and social debts +€3,757
up €3,757 (+40.0%), from €9,400 to €13,157
of which Taxes: +€6,385
- Gross operating margin +€25,003
up €25,003 (+230.6%), from €10,844 to €35,847
- Staff costs -€20,894
down €20,894 (-55.4%), from €37,720 to €16,826
- Financial charges -€666
down €666 (-26.8%), from €2,483 to €1,817
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,450 | €107,085 | +€41,635 | +63.6% |
| Fixed assets | 21/28 | €32,287 | €22,929 | -€9,358 | -29.0% |
| Intangible fixed assets | 21 | €2,012 | €528 | -€1,483 | -73.7% |
| Tangible fixed assets | 22/27 | €27,323 | €19,449 | -€7,875 | -28.8% |
| Plant, machinery and equipment | 23 | €109 | €0 | -€109 | -100.0% |
| Furniture and vehicles | 24 | €1,287 | €346 | -€941 | -73.1% |
| Other tangible fixed assets | 26 | €25,928 | €19,103 | -€6,824 | -26.3% |
| Financial fixed assets | 28 | €2,952 | €2,952 | = | 0.0% |
| Current assets | 29/58 | €33,163 | €84,155 | +€50,993 | +153.8% |
| Amounts receivable within one year | 40/41 | €16,902 | €25,287 | +€8,385 | +49.6% |
| Trade receivables | 40 | €4,798 | €25,094 | +€20,296 | +423.0% |
| Other amounts receivable | 41 | €12,104 | €194 | -€11,911 | -98.4% |
| Cash at bank and in hand | 54/58 | €4,695 | €37,200 | +€32,505 | +692.4% |
| Deferred charges and accrued income | 490/1 | €11,566 | €21,668 | +€10,102 | +87.3% |
| Total equity and liabilities | 10/49 | €65,450 | €107,085 | +€41,635 | +63.6% |
| Equity | 10/15 | €30,786 | €37,836 | +€7,051 | +22.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €65,370 | €65,370 | = | 0.0% |
| Distributable reserves | 133 | €65,370 | €65,370 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,584 | -€32,534 | +€7,051 | +17.8% |
| Amounts payable | 17/49 | €34,664 | €69,248 | +€34,584 | +99.8% |
| Amounts payable after more than one year | 17 | €13,863 | €8,554 | -€5,309 | -38.3% |
| Financial debts | 170/4 | €13,863 | €8,554 | -€5,309 | -38.3% |
| Amounts payable within one year | 42/48 | €18,599 | €32,592 | +€13,993 | +75.2% |
| Current portion of amounts payable after more than one year | 42 | €5,014 | €5,309 | +€295 | +5.9% |
| Trade debts | 44 | €4,185 | €14,126 | +€9,941 | +237.5% |
| Suppliers | 440/4 | €4,185 | €14,126 | +€9,941 | +237.5% |
| Taxes, remuneration and social security | 45 | €9,400 | €13,157 | +€3,757 | +40.0% |
| Taxes | 450/3 | €2,387 | €8,772 | +€6,385 | +267.4% |
| Remuneration and social security | 454/9 | €7,013 | €4,385 | -€2,628 | -37.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €2,203 | €28,103 | +€25,900 | +1175.9% |
| Non-recurring operating income | 76A | - | €806 | +€806 | |
| Remuneration, social security and pensions | 62 | €37,720 | €16,826 | -€20,894 | -55.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,387 | €9,358 | -€29 | -0.3% |
| Other operating charges | 640/8 | €699 | €654 | -€45 | -6.4% |
| Gross operating margin | 9900 | €10,844 | €35,847 | +€25,003 | +230.6% |
| Operating profit (loss) | 9901 | -€36,962 | €9,008 | +€45,970 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €2,483 | €1,817 | -€666 | -26.8% |
| Recurring financial charges | 65 | €2,483 | €1,817 | -€666 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | -€39,445 | €7,192 | +€46,636 | |
| Income taxes | 67/77 | €139 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€39,584 | €7,051 | +€46,635 | |
| Profit (loss) for the period to be appropriated | 9905 | -€39,584 | €7,051 | +€46,635 |
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.