CONCEPT CROISSANCE +: 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.
CONCEPT CROISSANCE +
Largest movements
- Current investments -€4,434
down €4,434 (-49.5%), from €8,965 to €4,531
- Cash -€916
down €916 (-88.8%), from €1,031 to €115
mainly Net result for the year (-€5,277) and Trade debts (-€344)
- Receivables within one year -€306
down €306 (-12.5%), from €2,455 to €2,149
of which Trade receivables: -€766
- Profit (loss) carried forward -€5,277
down €5,277 (-21.9%), from -€24,117 to -€29,394
- Trade debts -€344
down €344 (-30.5%), from €1,129 to €785
- Gross operating margin -€6,442
down €6,442, from €1,657 to -€4,785
- Financial charges +€145
up €145 (+1169.4%), from €12 to €157
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 | €12,944 | €7,224 | -€5,720 | -44.2% |
| Current assets | 29/58 | €12,944 | €7,224 | -€5,720 | -44.2% |
| Amounts receivable within one year | 40/41 | €2,455 | €2,149 | -€306 | -12.5% |
| Trade receivables | 40 | €1,216 | €450 | -€766 | -63.0% |
| Other amounts receivable | 41 | €1,239 | €1,699 | +€460 | +37.2% |
| Current investments | 50/53 | €8,965 | €4,531 | -€4,434 | -49.5% |
| Cash at bank and in hand | 54/58 | €1,031 | €115 | -€916 | -88.8% |
| Deferred charges and accrued income | 490/1 | €494 | €429 | -€64 | -13.0% |
| Total equity and liabilities | 10/49 | €12,944 | €7,224 | -€5,720 | -44.2% |
| Equity | 10/15 | -€5,037 | -€10,314 | -€5,277 | -104.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €480 | €480 | = | 0.0% |
| Distributable reserves | 133 | €480 | €480 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,117 | -€29,394 | -€5,277 | -21.9% |
| Amounts payable | 17/49 | €17,981 | €17,538 | -€443 | -2.5% |
| Amounts payable within one year | 42/48 | €17,981 | €17,538 | -€443 | -2.5% |
| Trade debts | 44 | €1,129 | €785 | -€344 | -30.5% |
| Suppliers | 440/4 | €1,129 | €785 | -€344 | -30.5% |
| Other amounts payable | 47/48 | €16,852 | €16,753 | -€99 | -0.6% |
| Other operating charges | 640/8 | €432 | €400 | -€32 | -7.4% |
| Gross operating margin | 9900 | €1,657 | -€4,785 | -€6,442 | |
| Operating profit (loss) | 9901 | €1,225 | -€5,185 | -€6,410 | |
| Financial income | 75/76B | €99 | €65 | -€34 | -34.0% |
| Recurring financial income | 75 | €99 | €65 | -€34 | -34.0% |
| Financial charges | 65/66B | €12 | €157 | +€145 | +1169.4% |
| Recurring financial charges | 65 | €12 | €157 | +€145 | +1169.4% |
| Profit (loss) for the period before taxes | 9903 | €1,312 | -€5,277 | -€6,589 | |
| Profit (loss) for the period | 9904 | €1,312 | -€5,277 | -€6,589 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,312 | -€5,277 | -€6,589 |
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 12 October 2026 via checked.be.