CHRIS CRAPS: 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.
CHRIS CRAPS
Largest movements
- Receivables within one year -€498
down €498 (-42.4%), from €1,174 to €676
of which Trade receivables: -€326
- Cash +€333
up €333 (+25.3%), from €1,318 to €1,651
mainly Debts after one year (+€9,500) and Receivables within one year (+€498)
- Deferred charges and accrued income +€175
up €175 (+296%), from €59 to €234
- Debts after one year +€9,500
up €9,500 (+25.3%), from €37,500 to €47,000
- Profit (loss) carried forward -€6,547
down €6,547 (-7.1%), from -€92,186 to -€98,732
- Other debts -€2,264
down €2,264 (-71.2%), from €3,179 to €915
- Tax, wage and social debts -€623
down €623 (-70.7%), from €881 to €258
of which Remuneration and social security: -€629
- Trade debts -€57
down €57 (-4.4%), from €1,302 to €1,245
- Gross operating margin +€2,274
up €2,274 (+35.6%), from -€6,392 to -€4,118
- Write-downs +€593
new in 2024: €593
- Other operating charges -€158
down €158 (-8.2%), from €1,922 to €1,764
- Taxes -€131
down €131 (-99.9%), from €132 to €0
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,371 | €3,381 | +€10 | +0.3% |
| Current assets | 29/58 | €3,371 | €3,381 | +€10 | +0.3% |
| Stocks and contracts in progress | 3 | €820 | €820 | = | 0.0% |
| Stocks | 30/36 | €820 | €820 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,174 | €676 | -€498 | -42.4% |
| Trade receivables | 40 | €611 | €285 | -€326 | -53.3% |
| Other amounts receivable | 41 | €563 | €391 | -€172 | -30.5% |
| Cash at bank and in hand | 54/58 | €1,318 | €1,651 | +€333 | +25.3% |
| Deferred charges and accrued income | 490/1 | €59 | €234 | +€175 | +296% |
| Total equity and liabilities | 10/49 | €3,371 | €3,381 | +€10 | +0.3% |
| Equity | 10/15 | -€39,490 | -€46,037 | -€6,547 | -16.6% |
| Contributions | 10/11 | €45,600 | €45,600 | = | 0.0% |
| Reserves | 13 | €7,096 | €7,096 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,236 | €5,236 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,186 | -€98,732 | -€6,547 | -7.1% |
| Amounts payable | 17/49 | €42,861 | €49,418 | +€6,557 | +15.3% |
| Amounts payable after more than one year | 17 | €37,500 | €47,000 | +€9,500 | +25.3% |
| Financial debts | 170/4 | €37,500 | €47,000 | +€9,500 | +25.3% |
| Amounts payable within one year | 42/48 | €5,361 | €2,418 | -€2,943 | -54.9% |
| Trade debts | 44 | €1,302 | €1,245 | -€57 | -4.4% |
| Suppliers | 440/4 | €1,302 | €1,245 | -€57 | -4.4% |
| Taxes, remuneration and social security | 45 | €881 | €258 | -€623 | -70.7% |
| Taxes | 450/3 | €252 | €258 | +€6 | +2.4% |
| Remuneration and social security | 454/9 | €629 | - | -€629 | |
| Other amounts payable | 47/48 | €3,179 | €915 | -€2,264 | -71.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €593 | +€593 | |
| Other operating charges | 640/8 | €1,922 | €1,764 | -€158 | -8.2% |
| Gross operating margin | 9900 | -€6,392 | -€4,118 | +€2,274 | +35.6% |
| Operating profit (loss) | 9901 | -€8,314 | -€6,474 | +€1,840 | +22.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €86 | €72 | -€13 | -15.6% |
| Recurring financial charges | 65 | €86 | €72 | -€13 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,400 | -€6,547 | +€1,853 | +22.1% |
| Income taxes | 67/77 | €132 | €0 | -€131 | -99.9% |
| Profit (loss) for the period | 9904 | -€8,531 | -€6,547 | +€1,985 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,531 | -€6,547 | +€1,985 | +23.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.