CrafITom: 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.
CrafITom
Largest movements
- Cash +€13,362
up €13,362 (+47.6%), from €28,082 to €41,444
mainly Net result for the year (+€43,980) and Other debts (+€17,803)
- Tangible fixed assets +€5,435
up €5,435 (+114%), from €4,768 to €10,203
of which Furniture and vehicles: +€6,851
- Receivables within one year +€4,673
up €4,673 (+31.8%), from €14,696 to €19,369
of which Trade receivables: +€3,354
- Receivables after one year -€2,600
down €2,600 (-45.5%), from €5,719 to €3,119
- Deferred charges and accrued income -€2,020
down €2,020 (-58.7%), from €3,440 to €1,420
- Other debts +€17,803
up €17,803 (+65.5%), from €27,197 to €45,000
- Tax, wage and social debts +€1,246
up €1,246 (+62.0%), from €2,010 to €3,256
- Trade debts -€1,191
down €1,191 (-84.3%), from €1,414 to €223
- Reserves -€1,020
down €1,020 (-6.2%), from €16,319 to €15,299
- Gross operating margin +€19,794
up €19,794 (+51.2%), from €38,673 to €58,466
- Taxes +€4,116
up €4,116 (+57.2%), from €7,196 to €11,312
- Financial income +€1,486
up €1,486 (+605%), from €246 to €1,732
of which Non-recurring financial income: +€1,540
- Depreciation -€711
down €711 (-14.4%), from €4,932 to €4,221
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 | €65,705 | €82,574 | +€16,869 | +25.7% |
| Fixed assets | 21/28 | €13,768 | €17,223 | +€3,455 | +25.1% |
| Tangible fixed assets | 22/27 | €4,768 | €10,203 | +€5,435 | +114% |
| Furniture and vehicles | 24 | €0 | €6,851 | +€6,851 | |
| Other tangible fixed assets | 26 | €4,768 | €3,352 | -€1,417 | -29.7% |
| Financial fixed assets | 28 | €9,000 | €7,020 | -€1,980 | -22.0% |
| Current assets | 29/58 | €51,937 | €65,351 | +€13,414 | +25.8% |
| Amounts receivable after more than one year | 29 | €5,719 | €3,119 | -€2,600 | -45.5% |
| Other amounts receivable | 291 | €5,719 | €3,119 | -€2,600 | -45.5% |
| Amounts receivable within one year | 40/41 | €14,696 | €19,369 | +€4,673 | +31.8% |
| Trade receivables | 40 | €11,858 | €15,212 | +€3,354 | +28.3% |
| Other amounts receivable | 41 | €2,838 | €4,157 | +€1,319 | +46.5% |
| Cash at bank and in hand | 54/58 | €28,082 | €41,444 | +€13,362 | +47.6% |
| Deferred charges and accrued income | 490/1 | €3,440 | €1,420 | -€2,020 | -58.7% |
| Total equity and liabilities | 10/49 | €65,705 | €82,574 | +€16,869 | +25.7% |
| Equity | 10/15 | €34,919 | €33,899 | -€1,020 | -2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,319 | €15,299 | -€1,020 | -6.2% |
| Distributable reserves | 133 | €16,319 | €15,299 | -€1,020 | -6.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €30,786 | €48,675 | +€17,889 | +58.1% |
| Amounts payable within one year | 42/48 | €30,786 | €48,675 | +€17,889 | +58.1% |
| Financial debts | 43 | €166 | €196 | +€30 | +18.3% |
| Credit institutions | 430/8 | €166 | €196 | +€30 | +18.3% |
| Trade debts | 44 | €1,414 | €223 | -€1,191 | -84.3% |
| Suppliers | 440/4 | €1,414 | €223 | -€1,191 | -84.3% |
| Taxes, remuneration and social security | 45 | €2,010 | €3,256 | +€1,246 | +62.0% |
| Taxes | 450/3 | €2,010 | €3,256 | +€1,246 | +62.0% |
| Other amounts payable | 47/48 | €27,197 | €45,000 | +€17,803 | +65.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,932 | €4,221 | -€711 | -14.4% |
| Other operating charges | 640/8 | €575 | €591 | +€17 | +2.9% |
| Gross operating margin | 9900 | €38,673 | €58,466 | +€19,794 | +51.2% |
| Operating profit (loss) | 9901 | €33,166 | €53,654 | +€20,488 | +61.8% |
| Financial income | 75/76B | €246 | €1,732 | +€1,486 | +605% |
| Recurring financial income | 75 | €246 | €192 | -€54 | -22.0% |
| Non-recurring financial income | 76B | - | €1,540 | +€1,540 | |
| Financial charges | 65/66B | €486 | €94 | -€393 | -80.7% |
| Recurring financial charges | 65 | €486 | €94 | -€393 | -80.7% |
| Profit (loss) for the period before taxes | 9903 | €32,926 | €55,292 | +€22,367 | +67.9% |
| Income taxes | 67/77 | €7,196 | €11,312 | +€4,116 | +57.2% |
| Profit (loss) for the period | 9904 | €25,729 | €43,980 | +€18,251 | +70.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,729 | €43,980 | +€18,251 | +70.9% |
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 24 October 2026 via checked.be.