CRABEELS DANIEL & PARTNERS: 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.
CRABEELS DANIEL & PARTNERS
Largest movements
- Tangible fixed assets -€6,155
down €6,155 (-34.1%), from €18,050 to €11,895
- Receivables within one year -€5,550
down €5,550 (-5.4%), from €102,519 to €96,969
of which Trade receivables: -€11,570
- Deferred charges and accrued income +€4,813
up €4,813 (+83.4%), from €5,771 to €10,584
- Cash +€2,810
up €2,810 (+355%), from €792 to €3,603
mainly Net result for the year (+€15,795) and Depreciation (+€6,575)
- Reserves +€15,795
up €15,795 (+19.6%), from €80,608 to €96,403
- Trade debts -€13,905
down €13,905 (-35.4%), from €39,323 to €25,418
- Other debts +€5,617
up €5,617 (+18.4%), from €30,493 to €36,110
- Current portion of long-term debt -€5,163
down €5,163 (-65.7%), from €7,853 to €2,690
- Tax, wage and social debts -€3,736
down €3,736 (-15.2%), from €24,536 to €20,800
- Write-downs +€11,268
new in 2025: €11,268
- Financial income +€4,606
up €4,606 (+79.6%), from €5,784 to €10,390
- Gross operating margin -€4,112
down €4,112 (-11.7%), from €35,192 to €31,080
- Taxes -€3,681
down €3,681 (-30.0%), from €12,281 to €8,600
- Provisions -€2,285
new in 2025: -€2,285
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 | €242,562 | €238,480 | -€4,081 | -1.7% |
| Fixed assets | 21/28 | €18,480 | €12,325 | -€6,155 | -33.3% |
| Tangible fixed assets | 22/27 | €18,050 | €11,895 | -€6,155 | -34.1% |
| Furniture and vehicles | 24 | €18,050 | €11,895 | -€6,155 | -34.1% |
| Financial fixed assets | 28 | €430 | €430 | = | 0.0% |
| Current assets | 29/58 | €224,082 | €226,155 | +€2,074 | +0.9% |
| Amounts receivable after more than one year | 29 | €115,000 | €115,000 | = | 0.0% |
| Other amounts receivable | 291 | €115,000 | €115,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €102,519 | €96,969 | -€5,550 | -5.4% |
| Trade receivables | 40 | €20,372 | €8,802 | -€11,570 | -56.8% |
| Other amounts receivable | 41 | €82,146 | €88,167 | +€6,021 | +7.3% |
| Cash at bank and in hand | 54/58 | €792 | €3,603 | +€2,810 | +355% |
| Deferred charges and accrued income | 490/1 | €5,771 | €10,584 | +€4,813 | +83.4% |
| Total equity and liabilities | 10/49 | €242,562 | €238,480 | -€4,081 | -1.7% |
| Equity | 10/15 | €128,215 | €144,011 | +€15,795 | +12.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €80,608 | €96,403 | +€15,795 | +19.6% |
| Distributable reserves | 133 | €80,608 | €96,403 | +€15,795 | +19.6% |
| Profit (loss) carried forward | 14 | €27,148 | €27,148 | = | 0.0% |
| Amounts payable | 17/49 | €114,346 | €94,470 | -€19,877 | -17.4% |
| Amounts payable after more than one year | 17 | €3,490 | €800 | -€2,690 | -77.1% |
| Financial debts | 170/4 | €3,490 | €800 | -€2,690 | -77.1% |
| Amounts payable within one year | 42/48 | €110,856 | €93,670 | -€17,186 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €7,853 | €2,690 | -€5,163 | -65.7% |
| Trade debts | 44 | €39,323 | €25,418 | -€13,905 | -35.4% |
| Suppliers | 440/4 | €39,323 | €25,418 | -€13,905 | -35.4% |
| Advances received on contracts in progress | 46 | €8,652 | €8,652 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €24,536 | €20,800 | -€3,736 | -15.2% |
| Taxes | 450/3 | €24,536 | €20,800 | -€3,736 | -15.2% |
| Other amounts payable | 47/48 | €30,493 | €36,110 | +€5,617 | +18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,575 | €6,575 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €11,268 | +€11,268 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€2,285 | -€2,285 | |
| Other operating charges | 640/8 | €1,134 | €802 | -€332 | -29.3% |
| Gross operating margin | 9900 | €35,192 | €31,080 | -€4,112 | -11.7% |
| Operating profit (loss) | 9901 | €27,483 | €14,719 | -€12,764 | -46.4% |
| Financial income | 75/76B | €5,784 | €10,390 | +€4,606 | +79.6% |
| Recurring financial income | 75 | €5,784 | €10,390 | +€4,606 | +79.6% |
| Financial charges | 65/66B | €1,325 | €714 | -€611 | -46.1% |
| Recurring financial charges | 65 | €1,325 | €714 | -€611 | -46.1% |
| Profit (loss) for the period before taxes | 9903 | €31,942 | €24,395 | -€7,547 | -23.6% |
| Income taxes | 67/77 | €12,281 | €8,600 | -€3,681 | -30.0% |
| Profit (loss) for the period | 9904 | €19,662 | €15,795 | -€3,866 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,662 | €15,795 | -€3,866 | -19.7% |
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 31 October 2026 via checked.be.