Strollo-Bartoli Management: 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.
Strollo-Bartoli Management
Largest movements
- Tangible fixed assets +€50,000
up €50,000 (+32.8%), from €152,342 to €202,342
- Deferred charges and accrued income -€10,674
no longer reported in 2025 (was €10,674)
- Receivables within one year -€10,226
down €10,226 (-93.8%), from €10,900 to €674
of which Trade receivables: -€8,000
- Cash +€2,931
up €2,931 (+235%), from €1,249 to €4,180
mainly Net result for the year (+€44,924) and Deferred charges and accrued income (+€10,674)
- Reserves +€43,688
up €43,688 (+1,838%), from €2,377 to €46,065
- Other debts -€28,000
down €28,000 (-46.9%), from €59,650 to €31,650
- Tax, wage and social debts +€8,448
up €8,448 (+342%), from €2,474 to €10,922
- Trade debts +€7,847
up €7,847 (+139%), from €5,663 to €13,510
- Gross operating margin +€83,819
up €83,819, from -€676 to €83,142
- Other operating charges +€10,953
up €10,953 (+2,438%), from €449 to €11,403
- Taxes +€10,922
new in 2025: €10,922
- Financial charges +€9,784
up €9,784 (+8,903%), from €110 to €9,894
- Depreciation +€6,000
new in 2025: €6,000
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 | €175,166 | €207,197 | +€32,031 | +18.3% |
| Fixed assets | 21/28 | €152,342 | €202,342 | +€50,000 | +32.8% |
| Tangible fixed assets | 22/27 | €152,342 | €202,342 | +€50,000 | +32.8% |
| Land and buildings | 22 | €152,342 | €202,342 | +€50,000 | +32.8% |
| Current assets | 29/58 | €22,824 | €4,855 | -€17,969 | -78.7% |
| Amounts receivable within one year | 40/41 | €10,900 | €674 | -€10,226 | -93.8% |
| Trade receivables | 40 | €8,000 | - | -€8,000 | |
| Other amounts receivable | 41 | €2,900 | €674 | -€2,226 | -76.7% |
| Cash at bank and in hand | 54/58 | €1,249 | €4,180 | +€2,931 | +235% |
| Deferred charges and accrued income | 490/1 | €10,674 | - | -€10,674 | |
| Total equity and liabilities | 10/49 | €175,166 | €207,197 | +€32,031 | +18.3% |
| Equity | 10/15 | €1,191 | €46,115 | +€44,924 | +3,772% |
| Contributions | 10/11 | €50 | €50 | = | 0.0% |
| Contributions outside capital | 11 | €50 | €50 | = | 0.0% |
| Other | 1109/19 | €50 | €50 | = | 0.0% |
| Reserves | 13 | €2,377 | €46,065 | +€43,688 | +1,838% |
| Distributable reserves | 133 | €2,377 | €46,065 | +€43,688 | +1,838% |
| Profit (loss) carried forward | 14 | -€1,236 | - | +€1,236 | |
| Amounts payable | 17/49 | €173,975 | €161,082 | -€12,893 | -7.4% |
| Amounts payable within one year | 42/48 | €172,787 | €161,082 | -€11,705 | -6.8% |
| Current portion of amounts payable after more than one year | 42 | €105,000 | €105,000 | = | 0.0% |
| Trade debts | 44 | €5,663 | €13,510 | +€7,847 | +139% |
| Suppliers | 440/4 | €5,663 | €13,510 | +€7,847 | +139% |
| Taxes, remuneration and social security | 45 | €2,474 | €10,922 | +€8,448 | +342% |
| Taxes | 450/3 | €2,474 | €10,922 | +€8,448 | +342% |
| Other amounts payable | 47/48 | €59,650 | €31,650 | -€28,000 | -46.9% |
| Accrued charges and deferred income | 492/3 | €1,188 | - | -€1,188 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,000 | +€6,000 | |
| Other operating charges | 640/8 | €449 | €11,403 | +€10,953 | +2,438% |
| Gross operating margin | 9900 | -€676 | €83,142 | +€83,819 | |
| Operating profit (loss) | 9901 | -€1,126 | €65,740 | +€66,865 | |
| Financial charges | 65/66B | €110 | €9,894 | +€9,784 | +8,903% |
| Recurring financial charges | 65 | €110 | €9,894 | +€9,784 | +8,903% |
| Profit (loss) for the period before taxes | 9903 | -€1,236 | €55,846 | +€57,081 | |
| Income taxes | 67/77 | - | €10,922 | +€10,922 | |
| Profit (loss) for the period | 9904 | -€1,236 | €44,924 | +€46,159 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,236 | €44,924 | +€46,159 |
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 22 October 2026 via checked.be.