CraftCode: 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.
What changed
CraftCode
NACE 62.200, Computer consultancy and computer facilities management
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€147,620
2024 · €161,425-€13,805
Equity
€482,658
2024 · €335,038+€147,620
Cash
€13,886
2024 · €12,665+€1,221
Balance sheet total
€977,971
2024 · €816,807+€161,164
Largest movements
Assets
- Receivables within one year +€159,121
up €159,121 (+20.4%), from €779,464 to €938,586
of which Other amounts receivable: +€247,681
Equity and liabilities
- Reserves +€147,200
up €147,200 (+91.2%), from €161,361 to €308,561
of which Tax-exempt reserves: +€84,200
- Trade debts +€32,259
up €32,259 (+14.2%), from €227,041 to €259,300
- Tax, wage and social debts -€21,358
down €21,358 (-9.1%), from €235,468 to €214,110
of which Taxes: -€24,316
Income statement
- Turnover +€299,834
up €299,834 (+11.2%), from €2.7m to €3.0m
- Staff costs +€164,193
up €164,193 (+20.0%), from €822,411 to €986,605
- Purchases and services +€163,000
up €163,000 (+10.1%), from €1.6m to €1.8m
- Gross operating margin +€142,352
up €142,352 (+13.2%), from €1.1m to €1.2m
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.
Result 2024
€161,425
Gross operating margin
+€142,352
Staff costs
-€164,193
Depreciation
+€3,024
Write-downs
-€1,903
Other operating charges
-€2,141
Other operating items
+€19,260
Financial income
+€185
Financial charges
-€3,273
Taxes
-€7,116
Result 2025
€147,620
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.
From operations
+€6,688
Investment
-€5,467
Financing
€0
Cash 2024
€12,665
From operations (derived)
+€6,688
Net result for the year
+€147,620
Depreciation
+€5,555
Receivables within one year
-€159,121
Deferred charges and accrued income
-€910
Provisions
+€1,903
Trade debts
+€32,259
Tax, wage and social debts
-€21,358
Other debts
+€740
Investment (derived)
-€5,467
Investment in fixed assets (net)
-€5,467
Cash 2025
€13,886
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €816,807 | €977,971 | +€161,164 | +19.7% |
| Fixed assets | 21/28 | €10,468 | €10,380 | -€88 | -0.8% |
| Tangible fixed assets | 22/27 | €10,468 | €10,380 | -€88 | -0.8% |
| Plant, machinery and equipment | 23 | €10,468 | €10,380 | -€88 | -0.8% |
| Current assets | 29/58 | €806,338 | €967,591 | +€161,252 | +20.0% |
| Amounts receivable within one year | 40/41 | €779,464 | €938,586 | +€159,121 | +20.4% |
| Trade receivables | 40 | €585,681 | €497,122 | -€88,560 | -15.1% |
| Other amounts receivable | 41 | €193,783 | €441,464 | +€247,681 | +127.8% |
| Cash at bank and in hand | 54/58 | €12,665 | €13,886 | +€1,221 | +9.6% |
| Deferred charges and accrued income | 490/1 | €14,209 | €15,119 | +€910 | +6.4% |
| Total equity and liabilities | 10/49 | €816,807 | €977,971 | +€161,164 | +19.7% |
| Equity | 10/15 | €335,038 | €482,658 | +€147,620 | +44.1% |
| Contributions | 10/11 | €173,613 | €173,613 | = | 0.0% |
| Capital | 10 | €173,613 | €173,613 | = | 0.0% |
| Issued capital | 100 | €173,613 | €173,613 | = | 0.0% |
| Reserves | 13 | €161,361 | €308,561 | +€147,200 | +91.2% |
| Non-distributable reserves | 130/1 | €17,361 | €17,361 | = | 0.0% |
| Legal reserve | 130 | €17,361 | €17,361 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €84,200 | +€84,200 | |
| Distributable reserves | 133 | €144,000 | €207,000 | +€63,000 | +43.8% |
| Profit (loss) carried forward | 14 | €64 | €484 | +€420 | +657.7% |
| Provisions and deferred taxes | 16 | - | €1,903 | +€1,903 | |
| Provisions for liabilities and charges | 160/5 | - | €1,903 | +€1,903 | |
| Pensions and similar obligations | 160 | - | €1,903 | +€1,903 | |
| Amounts payable | 17/49 | €481,769 | €493,410 | +€11,641 | +2.4% |
| Amounts payable within one year | 42/48 | €481,769 | €493,410 | +€11,641 | +2.4% |
| Trade debts | 44 | €227,041 | €259,300 | +€32,259 | +14.2% |
| Suppliers | 440/4 | €227,041 | €259,300 | +€32,259 | +14.2% |
| Taxes, remuneration and social security | 45 | €235,468 | €214,110 | -€21,358 | -9.1% |
| Taxes | 450/3 | €138,032 | €113,716 | -€24,316 | -17.6% |
| Remuneration and social security | 454/9 | €97,436 | €100,394 | +€2,958 | +3.0% |
| Other amounts payable | 47/48 | €19,260 | €20,000 | +€740 | +3.8% |
| Turnover | 70 | €2,679,194 | €2,979,028 | +€299,834 | +11.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,617,645 | €1,780,645 | +€163,000 | +10.1% |
| Remuneration, social security and pensions | 62 | €822,411 | €986,605 | +€164,193 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,579 | €5,555 | -€3,024 | -35.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,903 | +€1,903 | |
| Other operating charges | 640/8 | €1,975 | €4,116 | +€2,141 | +108.4% |
| Non-recurring operating charges | 66A | €19,260 | - | -€19,260 | |
| Gross operating margin | 9900 | €1,075,873 | €1,218,225 | +€142,352 | +13.2% |
| Operating profit (loss) | 9901 | €223,647 | €220,046 | -€3,601 | -1.6% |
| Financial income | 75/76B | €3,506 | €3,692 | +€185 | +5.3% |
| Recurring financial income | 75 | €3,506 | €3,692 | +€185 | +5.3% |
| Financial charges | 65/66B | €16,978 | €20,251 | +€3,273 | +19.3% |
| Recurring financial charges | 65 | €16,978 | €20,251 | +€3,273 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | €210,175 | €203,487 | -€6,689 | -3.2% |
| Income taxes | 67/77 | €48,750 | €55,866 | +€7,116 | +14.6% |
| Profit (loss) for the period | 9904 | €161,425 | €147,620 | -€13,805 | -8.6% |
| Transfer to tax-exempt reserves | 689 | - | €84,200 | +€84,200 | |
| Profit (loss) for the period to be appropriated | 9905 | €161,425 | €63,420 | -€98,005 | -60.7% |
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 6 October 2026 via checked.be.