Craft Consult: 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 Consult
Largest movements
- Cash -€14,789
down €14,789 (-11.0%), from €134,262 to €119,472
mainly Contributions, distributions and other (-€141,877) and Tax, wage and social debts (-€15,302)
- Receivables within one year -€14,757
down €14,757 (-52.3%), from €28,224 to €13,468
of which Trade receivables: -€17,525
- Deferred charges and accrued income +€3,861
up €3,861 (+270.4%), from €1,428 to €5,288
- Reserves -€136,193
down €136,193 (-96.0%), from €141,877 to €5,684
- Other debts +€116,257
new in 2025: €116,257
- Tax, wage and social debts -€15,302
down €15,302 (-85.8%), from €17,843 to €2,541
of which Taxes: -€12,754
- Trade debts +€7,510
up €7,510 (+749.3%), from €1,002 to €8,512
- Accrued charges and deferred income +€2,587
new in 2025: €2,587
- Gross operating margin -€67,468
down €67,468 (-89.7%), from €75,256 to €7,788
- Taxes -€13,681
down €13,681 (-89.4%), from €15,295 to €1,615
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 | €163,914 | €138,228 | -€25,685 | -15.7% |
| Current assets | 29/58 | €163,914 | €138,228 | -€25,685 | -15.7% |
| Amounts receivable within one year | 40/41 | €28,224 | €13,468 | -€14,757 | -52.3% |
| Trade receivables | 40 | €22,607 | €5,082 | -€17,525 | -77.5% |
| Other amounts receivable | 41 | €5,617 | €8,386 | +€2,768 | +49.3% |
| Cash at bank and in hand | 54/58 | €134,262 | €119,472 | -€14,789 | -11.0% |
| Deferred charges and accrued income | 490/1 | €1,428 | €5,288 | +€3,861 | +270.4% |
| Total equity and liabilities | 10/49 | €163,914 | €138,228 | -€25,685 | -15.7% |
| Equity | 10/15 | €143,877 | €7,684 | -€136,193 | -94.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €141,877 | €5,684 | -€136,193 | -96.0% |
| Distributable reserves | 133 | €141,877 | €5,684 | -€136,193 | -96.0% |
| Amounts payable | 17/49 | €20,037 | €130,545 | +€110,507 | +551.5% |
| Amounts payable within one year | 42/48 | €20,037 | €127,957 | +€107,920 | +538.6% |
| Financial debts | 43 | €1,192 | €646 | -€545 | -45.8% |
| Credit institutions | 430/8 | €1,192 | €646 | -€545 | -45.8% |
| Trade debts | 44 | €1,002 | €8,512 | +€7,510 | +749.3% |
| Suppliers | 440/4 | €1,002 | €8,512 | +€7,510 | +749.3% |
| Taxes, remuneration and social security | 45 | €17,843 | €2,541 | -€15,302 | -85.8% |
| Taxes | 450/3 | €15,295 | €2,541 | -€12,754 | -83.4% |
| Remuneration and social security | 454/9 | €2,548 | - | -€2,548 | |
| Other amounts payable | 47/48 | - | €116,257 | +€116,257 | |
| Accrued charges and deferred income | 492/3 | - | €2,587 | +€2,587 | |
| Other operating charges | 640/8 | €64 | €648 | +€584 | +918.7% |
| Gross operating margin | 9900 | €75,256 | €7,788 | -€67,468 | -89.7% |
| Operating profit (loss) | 9901 | €75,193 | €7,140 | -€68,052 | -90.5% |
| Financial income | 75/76B | €208 | €234 | +€26 | +12.4% |
| Recurring financial income | 75 | €208 | €234 | +€26 | +12.4% |
| Financial charges | 65/66B | €56 | €76 | +€20 | +35.7% |
| Recurring financial charges | 65 | €56 | €76 | +€20 | +35.7% |
| Profit (loss) for the period before taxes | 9903 | €75,345 | €7,298 | -€68,047 | -90.3% |
| Income taxes | 67/77 | €15,295 | €1,615 | -€13,681 | -89.4% |
| Profit (loss) for the period | 9904 | €60,049 | €5,684 | -€54,366 | -90.5% |
| Profit (loss) for the period to be appropriated | 9905 | €60,049 | €5,684 | -€54,366 | -90.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.