BUREAU A. CRONENBERG: 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.
BUREAU A. CRONENBERG
Largest movements
- Receivables within one year -€10,210
down €10,210 (-25.6%), from €39,822 to €29,612
- Tangible fixed assets -€6,557
down €6,557 (-13.0%), from €50,414 to €43,857
of which Other tangible fixed assets: -€4,396
- Other debts -€13,960
down €13,960 (-21.8%), from €63,960 to €50,000
- Reserves -€5,143
down €5,143 (-3.0%), from €169,068 to €163,926
- Tax, wage and social debts +€3,133
up €3,133 (+20.6%), from €15,242 to €18,375
of which Remuneration and social security: +€3,758
- Gross operating margin -€8,393
down €8,393 (-8.0%), from €104,923 to €96,530
- Staff costs +€7,329
up €7,329 (+49.0%), from €14,948 to €22,277
- Write-downs +€4,740
up €4,740, from -€540 to €4,200
- Taxes -€3,998
down €3,998 (-20.3%), from €19,710 to €15,713
- Depreciation +€3,801
up €3,801 (+80.9%), from €4,699 to €8,499
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €275,166 | €260,226 | -€14,940 | -5.4% |
| Fixed assets | 21/28 | €50,414 | €43,857 | -€6,557 | -13.0% |
| Tangible fixed assets | 22/27 | €50,414 | €43,857 | -€6,557 | -13.0% |
| Furniture and vehicles | 24 | €6,022 | €3,861 | -€2,162 | -35.9% |
| Other tangible fixed assets | 26 | €44,392 | €39,996 | -€4,396 | -9.9% |
| Current assets | 29/58 | €224,752 | €216,369 | -€8,382 | -3.7% |
| Amounts receivable within one year | 40/41 | €39,822 | €29,612 | -€10,210 | -25.6% |
| Trade receivables | 40 | €39,822 | €29,612 | -€10,210 | -25.6% |
| Cash at bank and in hand | 54/58 | €176,230 | €177,042 | +€812 | +0.5% |
| Deferred charges and accrued income | 490/1 | €8,700 | €9,715 | +€1,015 | +11.7% |
| Total equity and liabilities | 10/49 | €275,166 | €260,226 | -€14,940 | -5.4% |
| Equity | 10/15 | €193,852 | €188,710 | -€5,143 | -2.7% |
| Contributions | 10/11 | €24,784 | €24,784 | = | 0.0% |
| Reserves | 13 | €169,068 | €163,926 | -€5,143 | -3.0% |
| Distributable reserves | 133 | €169,068 | €163,926 | -€5,143 | -3.0% |
| Amounts payable | 17/49 | €81,314 | €71,516 | -€9,797 | -12.0% |
| Amounts payable within one year | 42/48 | €79,978 | €70,589 | -€9,389 | -11.7% |
| Trade debts | 44 | €776 | €2,214 | +€1,438 | +185% |
| Suppliers | 440/4 | €776 | €2,214 | +€1,438 | +185% |
| Taxes, remuneration and social security | 45 | €15,242 | €18,375 | +€3,133 | +20.6% |
| Taxes | 450/3 | €13,867 | €13,241 | -€625 | -4.5% |
| Remuneration and social security | 454/9 | €1,375 | €5,134 | +€3,758 | +273% |
| Other amounts payable | 47/48 | €63,960 | €50,000 | -€13,960 | -21.8% |
| Accrued charges and deferred income | 492/3 | €1,336 | €928 | -€408 | -30.6% |
| Remuneration, social security and pensions | 62 | €14,948 | €22,277 | +€7,329 | +49.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,699 | €8,499 | +€3,801 | +80.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€540 | €4,200 | +€4,740 | |
| Other operating charges | 640/8 | €2,636 | €941 | -€1,695 | -64.3% |
| Non-recurring operating charges | 66A | €346 | - | -€346 | |
| Gross operating margin | 9900 | €104,923 | €96,530 | -€8,393 | -8.0% |
| Operating profit (loss) | 9901 | €82,835 | €60,613 | -€22,222 | -26.8% |
| Financial income | 75/76B | €451 | €263 | -€188 | -41.6% |
| Recurring financial income | 75 | €451 | €263 | -€188 | -41.6% |
| Financial charges | 65/66B | €377 | €306 | -€71 | -18.9% |
| Recurring financial charges | 65 | €377 | €306 | -€71 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €82,908 | €60,570 | -€22,338 | -26.9% |
| Income taxes | 67/77 | €19,710 | €15,713 | -€3,998 | -20.3% |
| Profit (loss) for the period | 9904 | €63,197 | €44,857 | -€18,340 | -29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €63,197 | €44,857 | -€18,340 | -29.0% |
Source: filed annual accounts (NBB), financial years ended 31 August 2025 and 31 August 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.