CRAEGHS CONSULTING SERVICES: what changed
CRAEGHS CONSULTING SERVICES
Largest movements
- Cash -€22,521
down €22,521 (-49.4%), from €45,587 to €23,066
mainly Contributions, distributions and other (-€17,826) and Advances received (-€16,529)
- Receivables within one year -€9,588
down €9,588 (-44.5%), from €21,552 to €11,964
of which Trade receivables: -€11,587
- Tangible fixed assets -€4,928
down €4,928 (-21.3%), from €23,184 to €18,256
of which Land and buildings: -€2,862
- Reserves -€30,809
down €30,809 (-28.0%), from €110,027 to €79,218
of which Distributable reserves: -€30,809
- Other debts +€19,591
up €19,591 (+4,289%), from €457 to €20,048
- Advances received -€16,529
no longer reported in 2025 (was €16,529)
- Tax, wage and social debts -€9,520
no longer reported in 2025 (was €9,520)
of which Taxes: -€7,010
- Trade debts +€1,983
up €1,983 (+153%), from €1,293 to €3,276
- Gross operating margin -€19,531
down €19,531, from €12,682 to -€6,849
- Financial income +€3,062
up €3,062 (+512%), from €598 to €3,660
- Depreciation -€1,755
down €1,755 (-26.3%), from €6,683 to €4,928
- Taxes -€1,287
no longer reported in 2025 (was €1,287)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €150,226 | €113,509 | -€36,717 | -24.4% |
| Fixed assets | 21/28 | €23,184 | €18,256 | -€4,928 | -21.3% |
| Tangible fixed assets | 22/27 | €23,184 | €18,256 | -€4,928 | -21.3% |
| Land and buildings | 22 | €18,415 | €15,553 | -€2,862 | -15.5% |
| Plant, machinery and equipment | 23 | €1,387 | €655 | -€732 | -52.7% |
| Furniture and vehicles | 24 | €3,382 | €2,047 | -€1,334 | -39.5% |
| Current assets | 29/58 | €127,042 | €95,253 | -€31,789 | -25.0% |
| Amounts receivable after more than one year | 29 | €38,000 | €38,000 | = | 0.0% |
| Other amounts receivable | 291 | €38,000 | €38,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,552 | €11,964 | -€9,588 | -44.5% |
| Trade receivables | 40 | €13,087 | €1,500 | -€11,587 | -88.5% |
| Other amounts receivable | 41 | €8,465 | €10,464 | +€1,998 | +23.6% |
| Current investments | 50/53 | €21,903 | €21,903 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €45,587 | €23,066 | -€22,521 | -49.4% |
| Deferred charges and accrued income | 490/1 | - | €320 | +€320 | |
| Total equity and liabilities | 10/49 | €150,226 | €113,509 | -€36,717 | -24.4% |
| Equity | 10/15 | €122,427 | €90,185 | -€32,242 | -26.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €110,027 | €79,218 | -€30,809 | -28.0% |
| Tax-exempt reserves | 132 | €8,612 | €8,612 | = | 0.0% |
| Distributable reserves | 133 | €101,415 | €70,605 | -€30,809 | -30.4% |
| Profit (loss) carried forward | 14 | - | -€1,433 | -€1,433 | |
| Amounts payable | 17/49 | €27,799 | €23,324 | -€4,475 | -16.1% |
| Amounts payable within one year | 42/48 | €27,799 | €23,324 | -€4,475 | -16.1% |
| Trade debts | 44 | €1,293 | €3,276 | +€1,983 | +153% |
| Suppliers | 440/4 | €1,293 | €3,276 | +€1,983 | +153% |
| Advances received on contracts in progress | 46 | €16,529 | - | -€16,529 | |
| Taxes, remuneration and social security | 45 | €9,520 | - | -€9,520 | |
| Taxes | 450/3 | €7,010 | - | -€7,010 | |
| Remuneration and social security | 454/9 | €2,510 | - | -€2,510 | |
| Other amounts payable | 47/48 | €457 | €20,048 | +€19,591 | +4,289% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,683 | €4,928 | -€1,755 | -26.3% |
| Other operating charges | 640/8 | €2,737 | €2,625 | -€112 | -4.1% |
| Gross operating margin | 9900 | €12,682 | -€6,849 | -€19,531 | |
| Operating profit (loss) | 9901 | €3,262 | -€14,402 | -€17,664 | |
| Financial income | 75/76B | €598 | €3,660 | +€3,062 | +512% |
| Recurring financial income | 75 | €598 | €3,660 | +€3,062 | +512% |
| Financial charges | 65/66B | €3,722 | €3,674 | -€47 | -1.3% |
| Recurring financial charges | 65 | €3,722 | €3,674 | -€47 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €139 | -€14,416 | -€14,555 | |
| Income taxes | 67/77 | €1,287 | - | -€1,287 | |
| Profit (loss) for the period | 9904 | -€1,148 | -€14,416 | -€13,268 | -1,155% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,148 | -€14,416 | -€13,268 | -1,155% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.