CR77: 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.
CR77
Largest movements
- Tangible fixed assets -€21,832
down €21,832 (-20.6%), from €105,957 to €84,125
of which Furniture and vehicles: -€12,727
- Debts after one year -€67,040
down €67,040 (-33.8%), from €198,188 to €131,148
- Other debts +€62,186
up €62,186 (+51.8%), from €120,000 to €182,186
- Tax, wage and social debts -€11,762
down €11,762 (-38.1%), from €30,911 to €19,148
- Reserves -€9,725
down €9,725 (-5.8%), from €167,888 to €158,162
- Gross operating margin -€7,238
down €7,238 (-5.5%), from €131,351 to €124,113
- Other operating charges +€4,315
up €4,315 (+120%), from €3,591 to €7,906
- Taxes -€1,982
down €1,982 (-6.4%), from €30,805 to €28,823
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 | €572,094 | €551,377 | -€20,716 | -3.6% |
| Fixed assets | 21/28 | €405,957 | €384,125 | -€21,832 | -5.4% |
| Tangible fixed assets | 22/27 | €105,957 | €84,125 | -€21,832 | -20.6% |
| Land and buildings | 22 | €66,536 | €57,432 | -€9,104 | -13.7% |
| Furniture and vehicles | 24 | €39,421 | €26,693 | -€12,727 | -32.3% |
| Financial fixed assets | 28 | €300,000 | €300,000 | = | 0.0% |
| Current assets | 29/58 | €166,137 | €167,252 | +€1,115 | +0.7% |
| Amounts receivable after more than one year | 29 | €120,000 | €120,000 | = | 0.0% |
| Other amounts receivable | 291 | €120,000 | €120,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €35,792 | €37,193 | +€1,401 | +3.9% |
| Trade receivables | 40 | €24,651 | €19,948 | -€4,704 | -19.1% |
| Other amounts receivable | 41 | €11,141 | €17,245 | +€6,105 | +54.8% |
| Cash at bank and in hand | 54/58 | €4,395 | €4,625 | +€230 | +5.2% |
| Deferred charges and accrued income | 490/1 | €5,950 | €5,435 | -€516 | -8.7% |
| Total equity and liabilities | 10/49 | €572,094 | €551,377 | -€20,716 | -3.6% |
| Equity | 10/15 | €175,830 | €166,105 | -€9,725 | -5.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €167,888 | €158,162 | -€9,725 | -5.8% |
| Distributable reserves | 133 | €167,888 | €158,162 | -€9,725 | -5.8% |
| Profit (loss) carried forward | 14 | €1,743 | €1,743 | = | 0.0% |
| Amounts payable | 17/49 | €396,264 | €385,272 | -€10,991 | -2.8% |
| Amounts payable after more than one year | 17 | €198,188 | €131,148 | -€67,040 | -33.8% |
| Financial debts | 170/4 | €198,188 | €131,148 | -€67,040 | -33.8% |
| Amounts payable within one year | 42/48 | €198,076 | €253,809 | +€55,733 | +28.1% |
| Current portion of amounts payable after more than one year | 42 | €45,464 | €47,382 | +€1,918 | +4.2% |
| Trade debts | 44 | €1,701 | €5,093 | +€3,392 | +199% |
| Suppliers | 440/4 | €1,701 | €5,093 | +€3,392 | +199% |
| Taxes, remuneration and social security | 45 | €30,911 | €19,148 | -€11,762 | -38.1% |
| Taxes | 450/3 | €30,911 | €19,148 | -€11,762 | -38.1% |
| Other amounts payable | 47/48 | €120,000 | €182,186 | +€62,186 | +51.8% |
| Accrued charges and deferred income | 492/3 | - | €315 | +€315 | |
| Non-recurring operating income | 76A | €3,500 | - | -€3,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,485 | €21,832 | -€654 | -2.9% |
| Other operating charges | 640/8 | €3,591 | €7,906 | +€4,315 | +120% |
| Gross operating margin | 9900 | €131,351 | €124,113 | -€7,238 | -5.5% |
| Operating profit (loss) | 9901 | €105,275 | €94,376 | -€10,899 | -10.4% |
| Financial income | 75/76B | €4,333 | €4,548 | +€214 | +4.9% |
| Recurring financial income | 75 | €4,333 | €4,548 | +€214 | +4.9% |
| Financial charges | 65/66B | €18,667 | €17,640 | -€1,027 | -5.5% |
| Recurring financial charges | 65 | €18,667 | €17,640 | -€1,027 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €90,942 | €81,283 | -€9,658 | -10.6% |
| Income taxes | 67/77 | €30,805 | €28,823 | -€1,982 | -6.4% |
| Profit (loss) for the period | 9904 | €60,136 | €52,460 | -€7,676 | -12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €60,136 | €52,460 | -€7,676 | -12.8% |
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 25 October 2026 via checked.be.