CRAFT BEE: what changed
Two fiscal 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.
CRAFT BEE
Largest movements
- Cash +€14,289
up €14,289 (+1050.0%), from €1,361 to €15,650
mainly Net result for the year (+€36,746) and Depreciation (+€10,381)
- Receivables within one year +€3,730
up €3,730 (+9.2%), from €40,700 to €44,430
of which Other amounts receivable: +€6,554
- Tangible fixed assets -€3,222
down €3,222 (-7.6%), from €42,512 to €39,289
of which Furniture and vehicles: -€4,218
- Profit (loss) carried forward +€36,746
up €36,746 (+120.1%), from €30,596 to €67,342
- Tax, wage and social debts -€15,173
down €15,173 (-93.4%), from €16,243 to €1,070
- Debts after one year -€6,779
down €6,779 (-24.3%), from €27,909 to €21,131
- Gross operating margin +€13,012
up €13,012 (+28.7%), from €45,304 to €58,317
- Depreciation +€6,327
up €6,327 (+156.0%), from €4,054 to €10,381
- Other operating charges +€1,503
up €1,503 (+5537.0%), from €27 to €1,530
- Financial income +€1,384
up €1,384 (+674.8%), from €205 to €1,589
- Financial charges +€926
up €926 (+308.6%), from €300 to €1,226
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 | €86,358 | €101,105 | +€14,747 | +17.1% |
| Fixed assets | 21/28 | €42,812 | €39,589 | -€3,222 | -7.5% |
| Tangible fixed assets | 22/27 | €42,512 | €39,289 | -€3,222 | -7.6% |
| Furniture and vehicles | 24 | €42,512 | €38,294 | -€4,218 | -9.9% |
| Other tangible fixed assets | 26 | - | €995 | +€995 | |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €43,546 | €61,515 | +€17,969 | +41.3% |
| Amounts receivable within one year | 40/41 | €40,700 | €44,430 | +€3,730 | +9.2% |
| Trade receivables | 40 | €14,240 | €11,416 | -€2,824 | -19.8% |
| Other amounts receivable | 41 | €26,460 | €33,014 | +€6,554 | +24.8% |
| Cash at bank and in hand | 54/58 | €1,361 | €15,650 | +€14,289 | +1050.0% |
| Deferred charges and accrued income | 490/1 | €1,486 | €1,436 | -€50 | -3.4% |
| Total equity and liabilities | 10/49 | €86,358 | €101,105 | +€14,747 | +17.1% |
| Equity | 10/15 | €34,596 | €71,342 | +€36,746 | +106.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,596 | €67,342 | +€36,746 | +120.1% |
| Amounts payable | 17/49 | €51,762 | €29,763 | -€22,000 | -42.5% |
| Amounts payable after more than one year | 17 | €27,909 | €21,131 | -€6,779 | -24.3% |
| Financial debts | 170/4 | €27,909 | €21,131 | -€6,779 | -24.3% |
| Amounts payable within one year | 42/48 | €23,814 | €8,615 | -€15,199 | -63.8% |
| Current portion of amounts payable after more than one year | 42 | €6,553 | €6,779 | +€225 | +3.4% |
| Trade debts | 44 | €1,018 | €308 | -€710 | -69.8% |
| Suppliers | 440/4 | €1,018 | €308 | -€710 | -69.8% |
| Advances received on contracts in progress | 46 | - | €459 | +€459 | |
| Taxes, remuneration and social security | 45 | €16,243 | €1,070 | -€15,173 | -93.4% |
| Taxes | 450/3 | €16,243 | €1,070 | -€15,173 | -93.4% |
| Accrued charges and deferred income | 492/3 | €39 | €17 | -€22 | -55.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,054 | €10,381 | +€6,327 | +156.0% |
| Other operating charges | 640/8 | €27 | €1,530 | +€1,503 | +5537.0% |
| Gross operating margin | 9900 | €45,304 | €58,317 | +€13,012 | +28.7% |
| Operating profit (loss) | 9901 | €41,223 | €46,405 | +€5,182 | +12.6% |
| Financial income | 75/76B | €205 | €1,589 | +€1,384 | +674.8% |
| Recurring financial income | 75 | €205 | €1,589 | +€1,384 | +674.8% |
| Financial charges | 65/66B | €300 | €1,226 | +€926 | +308.6% |
| Recurring financial charges | 65 | €300 | €1,226 | +€926 | +308.6% |
| Profit (loss) for the period before taxes | 9903 | €41,128 | €46,769 | +€5,641 | +13.7% |
| Income taxes | 67/77 | €10,532 | €10,023 | -€510 | -4.8% |
| Profit (loss) for the period | 9904 | €30,596 | €36,746 | +€6,150 | +20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,596 | €36,746 | +€6,150 | +20.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.