CR ACCOUNTING: 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.
CR ACCOUNTING
Largest movements
- Receivables within one year +€23,993
up €23,993 (+46.3%), from €51,870 to €75,863
of which Trade receivables: +€28,993
- Cash -€9,599
down €9,599 (-76.5%), from €12,553 to €2,954
mainly Receivables within one year (-€23,993) and Trade debts (-€12,047)
- Tangible fixed assets -€7,642
down €7,642 (-45.2%), from €16,921 to €9,279
of which Furniture and vehicles: -€4,127
- Tax, wage and social debts +€16,922
up €16,922 (+86.7%), from €19,521 to €36,443
- Trade debts -€12,047
no longer reported in 2025 (was €12,047)
- Profit (loss) carried forward +€2,209
up €2,209 (+5.3%), from €41,384 to €43,593
- Staff costs +€30,532
up €30,532 (+31.6%), from €96,754 to €127,286
- Gross operating margin +€13,509
up €13,509 (+9.2%), from €146,470 to €159,979
- Taxes +€11,543
up €11,543 (+1,525%), from €757 to €12,300
- Other operating charges +€4,961
up €4,961 (+102%), from €4,858 to €9,819
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 | €81,400 | €88,096 | +€6,695 | +8.2% |
| Fixed assets | 21/28 | €16,921 | €9,279 | -€7,642 | -45.2% |
| Tangible fixed assets | 22/27 | €16,921 | €9,279 | -€7,642 | -45.2% |
| Furniture and vehicles | 24 | €9,208 | €5,082 | -€4,127 | -44.8% |
| Other tangible fixed assets | 26 | €7,712 | €4,197 | -€3,516 | -45.6% |
| Current assets | 29/58 | €64,480 | €78,817 | +€14,338 | +22.2% |
| Amounts receivable within one year | 40/41 | €51,870 | €75,863 | +€23,993 | +46.3% |
| Trade receivables | 40 | €37,580 | €66,573 | +€28,993 | +77.2% |
| Other amounts receivable | 41 | €14,290 | €9,290 | -€5,000 | -35.0% |
| Cash at bank and in hand | 54/58 | €12,553 | €2,954 | -€9,599 | -76.5% |
| Deferred charges and accrued income | 490/1 | €57 | - | -€57 | |
| Total equity and liabilities | 10/49 | €81,400 | €88,096 | +€6,695 | +8.2% |
| Equity | 10/15 | €49,444 | €51,653 | +€2,209 | +4.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,384 | €43,593 | +€2,209 | +5.3% |
| Amounts payable | 17/49 | €31,957 | €36,443 | +€4,486 | +14.0% |
| Amounts payable within one year | 42/48 | €31,956 | €36,443 | +€4,487 | +14.0% |
| Trade debts | 44 | €12,047 | - | -€12,047 | |
| Suppliers | 440/4 | €12,047 | - | -€12,047 | |
| Taxes, remuneration and social security | 45 | €19,521 | €36,443 | +€16,922 | +86.7% |
| Taxes | 450/3 | €19,521 | €36,443 | +€16,922 | +86.7% |
| Other amounts payable | 47/48 | €388 | - | -€388 | |
| Accrued charges and deferred income | 492/3 | €1 | - | -€1 | |
| Remuneration, social security and pensions | 62 | €96,754 | €127,286 | +€30,532 | +31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,642 | €7,642 | = | 0.0% |
| Other operating charges | 640/8 | €4,858 | €9,819 | +€4,961 | +102% |
| Gross operating margin | 9900 | €146,470 | €159,979 | +€13,509 | +9.2% |
| Operating profit (loss) | 9901 | €37,215 | €15,231 | -€21,984 | -59.1% |
| Financial income | 75/76B | €30 | - | -€30 | |
| Recurring financial income | 75 | €30 | - | -€30 | |
| Financial charges | 65/66B | €1,535 | €722 | -€813 | -53.0% |
| Recurring financial charges | 65 | €1,535 | €722 | -€813 | -53.0% |
| Profit (loss) for the period before taxes | 9903 | €35,710 | €14,509 | -€21,200 | -59.4% |
| Income taxes | 67/77 | €757 | €12,300 | +€11,543 | +1,525% |
| Profit (loss) for the period | 9904 | €34,953 | €2,209 | -€32,744 | -93.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,953 | €2,209 | -€32,744 | -93.7% |
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 27 October 2026 via checked.be.