CRAFT ENGINEERING INTERNATIONAL: 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.
CRAFT ENGINEERING INTERNATIONAL
Largest movements
- Cash -€75,419
down €75,419 (-51.0%), from €147,825 to €72,406
mainly Trade debts (-€38,877) and Net result for the year (-€22,137)
- Trade debts -€38,877
down €38,877 (-91.6%), from €42,421 to €3,544
- Profit (loss) carried forward -€22,137
down €22,137 (-4.6%), from €479,582 to €457,445
- Other debts -€16,534
no longer reported in 2025 (was €16,534)
- Financial income -€865,682
no longer reported in 2025 (was €865,682)
of which Non-recurring financial income: -€865,672
- Gross operating margin +€20,545
up €20,545 (+55.5%), from -€36,987 to -€16,442
- Financial charges -€8,576
down €8,576 (-82.6%), from €10,383 to €1,808
- Other operating charges -€6,014
down €6,014 (-65.1%), from €9,244 to €3,230
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 | €968,598 | €885,629 | -€82,969 | -8.6% |
| Fixed assets | 21/28 | €272,823 | €273,763 | +€940 | +0.3% |
| Tangible fixed assets | 22/27 | - | €940 | +€940 | |
| Furniture and vehicles | 24 | - | €940 | +€940 | |
| Financial fixed assets | 28 | €272,823 | €272,823 | = | 0.0% |
| Current assets | 29/58 | €695,775 | €611,866 | -€83,909 | -12.1% |
| Stocks and contracts in progress | 3 | €432,681 | €432,681 | = | 0.0% |
| Stocks | 30/36 | €432,681 | €432,681 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €111,454 | €101,802 | -€9,652 | -8.7% |
| Trade receivables | 40 | €48,567 | €45,827 | -€2,740 | -5.6% |
| Other amounts receivable | 41 | €62,886 | €55,974 | -€6,912 | -11.0% |
| Cash at bank and in hand | 54/58 | €147,825 | €72,406 | -€75,419 | -51.0% |
| Deferred charges and accrued income | 490/1 | €3,816 | €4,977 | +€1,162 | +30.4% |
| Total equity and liabilities | 10/49 | €968,598 | €885,629 | -€82,969 | -8.6% |
| Equity | 10/15 | €758,956 | €736,820 | -€22,137 | -2.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €97,375 | €97,375 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €91,175 | €91,175 | = | 0.0% |
| Profit (loss) carried forward | 14 | €479,582 | €457,445 | -€22,137 | -4.6% |
| Amounts payable | 17/49 | €209,641 | €148,809 | -€60,832 | -29.0% |
| Amounts payable after more than one year | 17 | €150,000 | €141,437 | -€8,563 | -5.7% |
| Other amounts payable | 178/9 | €150,000 | €141,437 | -€8,563 | -5.7% |
| Amounts payable within one year | 42/48 | €59,527 | €7,372 | -€52,155 | -87.6% |
| Trade debts | 44 | €42,421 | €3,544 | -€38,877 | -91.6% |
| Suppliers | 440/4 | €42,421 | €3,544 | -€38,877 | -91.6% |
| Taxes, remuneration and social security | 45 | €572 | €3,828 | +€3,256 | +569% |
| Taxes | 450/3 | €572 | €3,828 | +€3,256 | +569% |
| Other amounts payable | 47/48 | €16,534 | - | -€16,534 | |
| Accrued charges and deferred income | 492/3 | €114 | - | -€114 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €103 | +€103 | |
| Other operating charges | 640/8 | €9,244 | €3,230 | -€6,014 | -65.1% |
| Gross operating margin | 9900 | -€36,987 | -€16,442 | +€20,545 | +55.5% |
| Operating profit (loss) | 9901 | -€46,231 | -€19,775 | +€26,456 | +57.2% |
| Financial income | 75/76B | €865,682 | - | -€865,682 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Non-recurring financial income | 76B | €865,672 | - | -€865,672 | |
| Financial charges | 65/66B | €10,383 | €1,808 | -€8,576 | -82.6% |
| Recurring financial charges | 65 | €10,383 | €1,808 | -€8,576 | -82.6% |
| Profit (loss) for the period before taxes | 9903 | €809,068 | -€21,582 | -€830,650 | |
| Income taxes | 67/77 | €572 | €554 | -€17 | -3.0% |
| Profit (loss) for the period | 9904 | €808,496 | -€22,137 | -€830,633 | |
| Profit (loss) for the period to be appropriated | 9905 | €808,496 | -€22,137 | -€830,633 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.