CRA Consult: 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.
CRA Consult
Largest movements
- Cash -€38,413
down €38,413 (-53.5%), from €71,855 to €33,442
mainly Contributions, distributions and other (-€95,651) and Other debts (-€20,793)
- Deferred charges and accrued income -€5,575
down €5,575 (-81.2%), from €6,867 to €1,292
- Receivables within one year +€3,668
up €3,668 (+11.0%), from €33,196 to €36,864
of which Other amounts receivable: +€1,957
- Tangible fixed assets -€2,854
down €2,854 (-4.3%), from €65,653 to €62,799
of which Plant, machinery and equipment: -€9,077
- Reserves -€40,679
down €40,679 (-74.8%), from €54,384 to €13,705
- Other debts -€20,793
down €20,793 (-19.9%), from €104,587 to €83,793
- Tax, wage and social debts +€15,088
new in 2025: €15,088
- Trade debts +€3,210
new in 2025: €3,210
- Gross operating margin -€102,122
down €102,122 (-46.5%), from €219,501 to €117,379
- Taxes -€23,478
down €23,478 (-46.9%), from €50,030 to €26,552
- Other operating charges +€9,599
up €9,599 (+8134.8%), from €118 to €9,717
- Depreciation +€5,923
up €5,923 (+34.2%), from €17,319 to €23,242
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 | €177,570 | €134,396 | -€43,174 | -24.3% |
| Fixed assets | 21/28 | €65,653 | €62,799 | -€2,854 | -4.3% |
| Tangible fixed assets | 22/27 | €65,653 | €62,799 | -€2,854 | -4.3% |
| Plant, machinery and equipment | 23 | €30,774 | €21,697 | -€9,077 | -29.5% |
| Furniture and vehicles | 24 | €28,303 | €23,386 | -€4,917 | -17.4% |
| Other tangible fixed assets | 26 | €6,576 | €17,716 | +€11,140 | +169.4% |
| Current assets | 29/58 | €111,918 | €71,597 | -€40,320 | -36.0% |
| Amounts receivable within one year | 40/41 | €33,196 | €36,864 | +€3,668 | +11.0% |
| Trade receivables | 40 | €21,615 | €23,326 | +€1,711 | +7.9% |
| Other amounts receivable | 41 | €11,581 | €13,538 | +€1,957 | +16.9% |
| Cash at bank and in hand | 54/58 | €71,855 | €33,442 | -€38,413 | -53.5% |
| Deferred charges and accrued income | 490/1 | €6,867 | €1,292 | -€5,575 | -81.2% |
| Total equity and liabilities | 10/49 | €177,570 | €134,396 | -€43,174 | -24.3% |
| Equity | 10/15 | €72,984 | €32,305 | -€40,679 | -55.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €54,384 | €13,705 | -€40,679 | -74.8% |
| Distributable reserves | 133 | €54,384 | €13,705 | -€40,679 | -74.8% |
| Amounts payable | 17/49 | €104,587 | €102,091 | -€2,496 | -2.4% |
| Amounts payable within one year | 42/48 | €104,587 | €102,091 | -€2,496 | -2.4% |
| Trade debts | 44 | - | €3,210 | +€3,210 | |
| Suppliers | 440/4 | - | €3,210 | +€3,210 | |
| Taxes, remuneration and social security | 45 | - | €15,088 | +€15,088 | |
| Taxes | 450/3 | - | €15,088 | +€15,088 | |
| Other amounts payable | 47/48 | €104,587 | €83,793 | -€20,793 | -19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,319 | €23,242 | +€5,923 | +34.2% |
| Other operating charges | 640/8 | €118 | €9,717 | +€9,599 | +8134.8% |
| Gross operating margin | 9900 | €219,501 | €117,379 | -€102,122 | -46.5% |
| Operating profit (loss) | 9901 | €202,064 | €84,420 | -€117,644 | -58.2% |
| Financial income | 75/76B | €198 | €262 | +€64 | +32.0% |
| Recurring financial income | 75 | €198 | €262 | +€64 | +32.0% |
| Financial charges | 65/66B | €1,661 | €3,157 | +€1,496 | +90.0% |
| Recurring financial charges | 65 | €1,661 | €3,157 | +€1,496 | +90.0% |
| Profit (loss) for the period before taxes | 9903 | €200,601 | €81,525 | -€119,077 | -59.4% |
| Income taxes | 67/77 | €50,030 | €26,552 | -€23,478 | -46.9% |
| Profit (loss) for the period | 9904 | €150,571 | €54,973 | -€95,599 | -63.5% |
| Profit (loss) for the period to be appropriated | 9905 | €150,571 | €54,973 | -€95,599 | -63.5% |
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 10 October 2026 via checked.be.