Cracafin: 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.
Cracafin
Largest movements
- Cash +€198,186
up €198,186 (+281.1%), from €70,497 to €268,684
mainly Net result for the year (+€112,108) and Current investments (+€50,000)
- Current investments -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Receivables within one year -€5,067
down €5,067 (-100.0%), from €5,067 to €0
- Tangible fixed assets +€4,659
up €4,659 (+1289.1%), from €361 to €5,020
of which Other tangible fixed assets: +€4,908
- Profit (loss) carried forward +€111,249
up €111,249 (+97.7%), from €113,824 to €225,074
- Other debts +€28,287
up €28,287 (+3293.1%), from €859 to €29,146
- Current portion of long-term debt +€4,015
up €4,015 (+65.9%), from €6,088 to €10,103
- Tax, wage and social debts +€3,982
up €3,982 (+84.0%), from €4,742 to €8,724
- Gross operating margin +€78,632
up €78,632 (+73.7%), from €106,677 to €185,310
- Financial charges +€39,377
up €39,377 (+2609.8%), from €1,509 to €40,885
- Taxes +€10,794
up €10,794 (+47.0%), from €22,949 to €33,743
- Financial income +€2,718
up €2,718 (+339.7%), from €800 to €3,518
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 | €128,918 | €277,574 | +€148,656 | +115.3% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €1,861 | €6,520 | +€4,659 | +250.3% |
| Tangible fixed assets | 22/27 | €361 | €5,020 | +€4,659 | +1289.1% |
| Furniture and vehicles | 24 | €361 | €112 | -€249 | -69.0% |
| Other tangible fixed assets | 26 | - | €4,908 | +€4,908 | |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €127,057 | €271,054 | +€143,997 | +113.3% |
| Amounts receivable within one year | 40/41 | €5,067 | €0 | -€5,067 | -100.0% |
| Other amounts receivable | 41 | €5,067 | €0 | -€5,067 | -100.0% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €70,497 | €268,684 | +€198,186 | +281.1% |
| Deferred charges and accrued income | 490/1 | €1,493 | €2,371 | +€878 | +58.8% |
| Total equity and liabilities | 10/49 | €128,918 | €277,574 | +€148,656 | +115.3% |
| Equity | 10/15 | €116,824 | €228,074 | +€111,249 | +95.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €113,824 | €225,074 | +€111,249 | +97.7% |
| Amounts payable | 17/49 | €12,094 | €49,501 | +€37,407 | +309.3% |
| Amounts payable within one year | 42/48 | €12,094 | €48,375 | +€36,281 | +300.0% |
| Current portion of amounts payable after more than one year | 42 | €6,088 | €10,103 | +€4,015 | +65.9% |
| Trade debts | 44 | €405 | €402 | -€3 | -0.7% |
| Suppliers | 440/4 | €405 | €402 | -€3 | -0.7% |
| Taxes, remuneration and social security | 45 | €4,742 | €8,724 | +€3,982 | +84.0% |
| Taxes | 450/3 | €4,742 | €8,724 | +€3,982 | +84.0% |
| Other amounts payable | 47/48 | €859 | €29,146 | +€28,287 | +3293.1% |
| Accrued charges and deferred income | 492/3 | €0 | €1,126 | +€1,126 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €782 | €1,011 | +€228 | +29.2% |
| Other operating charges | 640/8 | €1,016 | €1,079 | +€64 | +6.3% |
| Gross operating margin | 9900 | €106,677 | €185,310 | +€78,632 | +73.7% |
| Operating profit (loss) | 9901 | €104,879 | €183,220 | +€78,340 | +74.7% |
| Financial income | 75/76B | €800 | €3,518 | +€2,718 | +339.7% |
| Recurring financial income | 75 | €800 | €3,518 | +€2,718 | +339.7% |
| Financial charges | 65/66B | €1,509 | €40,885 | +€39,377 | +2609.8% |
| Recurring financial charges | 65 | €1,509 | €40,885 | +€39,377 | +2609.8% |
| Profit (loss) for the period before taxes | 9903 | €104,170 | €145,852 | +€41,682 | +40.0% |
| Income taxes | 67/77 | €22,949 | €33,743 | +€10,794 | +47.0% |
| Profit (loss) for the period | 9904 | €81,221 | €112,108 | +€30,888 | +38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €81,221 | €112,108 | +€30,888 | +38.0% |
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.