CRAFTMAR: 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.
CRAFTMAR
Largest movements
- Tangible fixed assets +€86,841
up €86,841 (+1086.4%), from €7,994 to €94,834
of which Leasing and similar rights: +€94,298
- Receivables within one year +€14,967
up €14,967 (+50.3%), from €29,769 to €44,735
of which Trade receivables: +€16,202
- Cash +€6,356
up €6,356 (+76.4%), from €8,325 to €14,681
mainly Debts after one year (+€56,361) and Trade debts (+€29,731)
- Deferred charges and accrued income -€2,269
down €2,269 (-79.0%), from €2,873 to €604
- Debts after one year +€56,361
new in 2025: €56,361
- Trade debts +€29,731
up €29,731 (+425.0%), from €6,996 to €36,727
- Current portion of long-term debt +€15,729
new in 2025: €15,729
- Reserves +€4,363
up €4,363 (+21.2%), from €20,561 to €24,924
of which Distributable reserves: +€4,363
- Gross operating margin -€17,869
down €17,869 (-64.3%), from €27,786 to €9,917
- Financial income +€16,873
up €16,873 (+33745440.0%), from €0 to €16,873
of which Non-recurring financial income: +€16,872
- Other operating charges +€3,473
up €3,473 (+442.5%), from €785 to €4,258
- Taxes -€2,961
down €2,961 (-51.1%), from €5,794 to €2,833
- Depreciation +€1,127
up €1,127 (+15.0%), from €7,500 to €8,627
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 | €49,320 | €155,214 | +€105,894 | +214.7% |
| Fixed assets | 21/28 | €8,354 | €95,194 | +€86,841 | +1039.6% |
| Tangible fixed assets | 22/27 | €7,994 | €94,834 | +€86,841 | +1086.4% |
| Plant, machinery and equipment | 23 | €102 | - | -€102 | |
| Furniture and vehicles | 24 | €7,563 | €208 | -€7,356 | -97.3% |
| Leasing and similar rights | 25 | €328 | €94,627 | +€94,298 | +28712.7% |
| Financial fixed assets | 28 | €360 | €360 | = | 0.0% |
| Current assets | 29/58 | €40,966 | €60,020 | +€19,054 | +46.5% |
| Amounts receivable within one year | 40/41 | €29,769 | €44,735 | +€14,967 | +50.3% |
| Trade receivables | 40 | €6,122 | €22,324 | +€16,202 | +264.6% |
| Other amounts receivable | 41 | €23,646 | €22,411 | -€1,235 | -5.2% |
| Cash at bank and in hand | 54/58 | €8,325 | €14,681 | +€6,356 | +76.4% |
| Deferred charges and accrued income | 490/1 | €2,873 | €604 | -€2,269 | -79.0% |
| Total equity and liabilities | 10/49 | €49,320 | €155,214 | +€105,894 | +214.7% |
| Equity | 10/15 | €34,575 | €38,937 | +€4,363 | +12.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,561 | €24,924 | +€4,363 | +21.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €18,701 | €23,064 | +€4,363 | +23.3% |
| Profit (loss) carried forward | 14 | €7,813 | €7,813 | = | 0.0% |
| Amounts payable | 17/49 | €14,745 | €116,277 | +€101,532 | +688.6% |
| Amounts payable after more than one year | 17 | - | €56,361 | +€56,361 | |
| Financial debts | 170/4 | - | €56,361 | +€56,361 | |
| Amounts payable within one year | 42/48 | €14,745 | €59,916 | +€45,171 | +306.3% |
| Current portion of amounts payable after more than one year | 42 | - | €15,729 | +€15,729 | |
| Financial debts | 43 | €1,719 | €1,710 | -€8 | -0.5% |
| Credit institutions | 430/8 | €1,719 | €1,710 | -€8 | -0.5% |
| Trade debts | 44 | €6,996 | €36,727 | +€29,731 | +425.0% |
| Suppliers | 440/4 | €6,996 | €36,727 | +€29,731 | +425.0% |
| Taxes, remuneration and social security | 45 | €6,030 | €5,750 | -€280 | -4.6% |
| Taxes | 450/3 | €5,130 | €5,750 | +€620 | +12.1% |
| Remuneration and social security | 454/9 | €900 | - | -€900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,500 | €8,627 | +€1,127 | +15.0% |
| Other operating charges | 640/8 | €785 | €4,258 | +€3,473 | +442.5% |
| Gross operating margin | 9900 | €27,786 | €9,917 | -€17,869 | -64.3% |
| Operating profit (loss) | 9901 | €19,501 | -€2,968 | -€22,469 | |
| Financial income | 75/76B | €0 | €16,873 | +€16,873 | +33745440.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +1340.0% |
| Non-recurring financial income | 76B | - | €16,872 | +€16,872 | |
| Financial charges | 65/66B | €1,005 | €709 | -€296 | -29.5% |
| Recurring financial charges | 65 | €1,005 | €709 | -€296 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | €18,496 | €13,196 | -€5,300 | -28.7% |
| Income taxes | 67/77 | €5,794 | €2,833 | -€2,961 | -51.1% |
| Profit (loss) for the period | 9904 | €12,701 | €10,363 | -€2,339 | -18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,701 | €10,363 | -€2,339 | -18.4% |
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.