STRUGICRAN: 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.
STRUGICRAN
Largest movements
- Cash +€250,941
up €250,941 (+175.0%), from €143,397 to €394,339
mainly Other debts (+€115,939) and Depreciation (+€92,920)
- Tangible fixed assets -€87,500
down €87,500 (-8.6%), from €1.0m to €925,100
- Other debts +€115,939
up €115,939 (+24.4%), from €474,437 to €590,376
- Reserves +€45,435
up €45,435 (+7.3%), from €618,644 to €664,079
- Gross operating margin -€31,425
down €31,425 (-13.4%), from €234,916 to €203,491
- Depreciation +€30,826
up €30,826 (+49.6%), from €62,094 to €92,920
- Taxes -€13,968
down €13,968 (-36.3%), from €38,506 to €24,538
- Other operating charges -€5,662
down €5,662 (-26.0%), from €21,798 to €16,135
- Financial charges -€5,026
down €5,026 (-14.8%), from €33,892 to €28,867
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 | €1,335,486 | €1,514,899 | +€179,413 | +13.4% |
| Fixed assets | 21/28 | €1,014,087 | €926,587 | -€87,500 | -8.6% |
| Tangible fixed assets | 22/27 | €1,012,600 | €925,100 | -€87,500 | -8.6% |
| Land and buildings | 22 | €749,995 | €732,623 | -€17,371 | -2.3% |
| Plant, machinery and equipment | 23 | €159,248 | €131,187 | -€28,061 | -17.6% |
| Furniture and vehicles | 24 | €103,357 | €61,290 | -€42,067 | -40.7% |
| Financial fixed assets | 28 | €1,487 | €1,487 | = | 0.0% |
| Current assets | 29/58 | €321,399 | €588,312 | +€266,913 | +83.0% |
| Amounts receivable within one year | 40/41 | €160,981 | €172,025 | +€11,044 | +6.9% |
| Other amounts receivable | 41 | €160,981 | €172,025 | +€11,044 | +6.9% |
| Cash at bank and in hand | 54/58 | €143,397 | €394,339 | +€250,941 | +175.0% |
| Deferred charges and accrued income | 490/1 | €17,021 | €21,948 | +€4,928 | +29.0% |
| Total equity and liabilities | 10/49 | €1,335,486 | €1,514,899 | +€179,413 | +13.4% |
| Equity | 10/15 | €637,194 | €682,629 | +€45,435 | +7.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €618,644 | €664,079 | +€45,435 | +7.3% |
| Distributable reserves | 133 | €618,644 | €664,079 | +€45,435 | +7.3% |
| Amounts payable | 17/49 | €698,293 | €832,270 | +€133,977 | +19.2% |
| Amounts payable within one year | 42/48 | €532,539 | €666,466 | +€133,927 | +25.1% |
| Trade debts | 44 | €5,530 | €11,596 | +€6,066 | +109.7% |
| Suppliers | 440/4 | €5,530 | €11,596 | +€6,066 | +109.7% |
| Taxes, remuneration and social security | 45 | €52,572 | €64,494 | +€11,922 | +22.7% |
| Taxes | 450/3 | €52,572 | €64,494 | +€11,922 | +22.7% |
| Other amounts payable | 47/48 | €474,437 | €590,376 | +€115,939 | +24.4% |
| Accrued charges and deferred income | 492/3 | €165,754 | €165,804 | +€50 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,094 | €92,920 | +€30,826 | +49.6% |
| Other operating charges | 640/8 | €21,798 | €16,135 | -€5,662 | -26.0% |
| Gross operating margin | 9900 | €234,916 | €203,491 | -€31,425 | -13.4% |
| Operating profit (loss) | 9901 | €151,025 | €94,436 | -€56,589 | -37.5% |
| Financial income | 75/76B | €2,348 | €4,405 | +€2,057 | +87.6% |
| Recurring financial income | 75 | €2,348 | €4,405 | +€2,057 | +87.6% |
| Financial charges | 65/66B | €33,892 | €28,867 | -€5,026 | -14.8% |
| Recurring financial charges | 65 | €33,892 | €28,867 | -€5,026 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €119,480 | €69,974 | -€49,506 | -41.4% |
| Income taxes | 67/77 | €38,506 | €24,538 | -€13,968 | -36.3% |
| Profit (loss) for the period | 9904 | €80,973 | €45,435 | -€35,538 | -43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €80,973 | €45,435 | -€35,538 | -43.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.