Crafty Potions: 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.
Crafty Potions
Largest movements
- Tangible fixed assets +€5,760
up €5,760 (+19.4%), from €29,645 to €35,405
of which Other tangible fixed assets: +€6,354
- Receivables within one year +€5,172
up €5,172 (+123%), from €4,189 to €9,362
of which Trade receivables: +€4,205
- Stocks and contracts +€4,500
up €4,500 (+180%), from €2,500 to €7,000
- Financial fixed assets +€1,810
up €1,810 (+33.5%), from €5,400 to €7,210
- Profit (loss) carried forward -€30,463
down €30,463 (-69.9%), from -€43,602 to -€74,064
- Trade debts +€18,872
up €18,872 (+703%), from €2,686 to €21,558
- Debts after one year +€13,554
up €13,554 (+71.8%), from €18,881 to €32,435
of which Trade debts: +€24,000
- Current portion of long-term debt +€10,244
up €10,244 (+422%), from €2,430 to €12,673
- Other debts +€6,409
up €6,409 (+82.4%), from €7,781 to €14,191
- Gross operating margin -€24,499
down €24,499, from €10,789 to -€13,710
- Staff costs +€2,813
new in 2025: €2,813
- Depreciation +€503
up €503 (+8.3%), from €6,095 to €6,599
- Taxes +€193
new in 2025: €193
- Other operating charges -€193
down €193 (-2.8%), from €6,858 to €6,666
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 | €42,745 | €59,768 | +€17,023 | +39.8% |
| Fixed assets | 21/28 | €35,045 | €42,615 | +€7,570 | +21.6% |
| Tangible fixed assets | 22/27 | €29,645 | €35,405 | +€5,760 | +19.4% |
| Plant, machinery and equipment | 23 | €1,131 | €4,002 | +€2,871 | +254% |
| Furniture and vehicles | 24 | €14,667 | €11,202 | -€3,465 | -23.6% |
| Other tangible fixed assets | 26 | €13,848 | €20,201 | +€6,354 | +45.9% |
| Financial fixed assets | 28 | €5,400 | €7,210 | +€1,810 | +33.5% |
| Current assets | 29/58 | €7,700 | €17,152 | +€9,453 | +123% |
| Stocks and contracts in progress | 3 | €2,500 | €7,000 | +€4,500 | +180% |
| Stocks | 30/36 | €2,500 | €7,000 | +€4,500 | +180% |
| Amounts receivable within one year | 40/41 | €4,189 | €9,362 | +€5,172 | +123% |
| Trade receivables | 40 | €4,006 | €8,210 | +€4,205 | +105% |
| Other amounts receivable | 41 | €184 | €1,151 | +€968 | +527% |
| Cash at bank and in hand | 54/58 | €1,010 | €654 | -€356 | -35.2% |
| Deferred charges and accrued income | 490/1 | €0 | €136 | +€136 | |
| Total equity and liabilities | 10/49 | €42,745 | €59,768 | +€17,023 | +39.8% |
| Equity | 10/15 | €6,398 | -€24,064 | -€30,463 | |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,602 | -€74,064 | -€30,463 | -69.9% |
| Amounts payable | 17/49 | €36,346 | €83,832 | +€47,485 | +131% |
| Amounts payable after more than one year | 17 | €18,881 | €32,435 | +€13,554 | +71.8% |
| Financial debts | 170/4 | €18,881 | €8,435 | -€10,446 | -55.3% |
| Trade debts | 175 | - | €24,000 | +€24,000 | |
| Amounts payable within one year | 42/48 | €15,870 | €49,743 | +€33,872 | +213% |
| Current portion of amounts payable after more than one year | 42 | €2,430 | €12,673 | +€10,244 | +422% |
| Financial debts | 43 | - | €234 | +€234 | |
| Credit institutions | 430/8 | - | €234 | +€234 | |
| Trade debts | 44 | €2,686 | €21,558 | +€18,872 | +703% |
| Suppliers | 440/4 | €2,686 | €21,558 | +€18,872 | +703% |
| Taxes, remuneration and social security | 45 | €2,973 | €1,086 | -€1,887 | -63.5% |
| Taxes | 450/3 | €2,973 | €320 | -€2,653 | -89.2% |
| Remuneration and social security | 454/9 | - | €766 | +€766 | |
| Other amounts payable | 47/48 | €7,781 | €14,191 | +€6,409 | +82.4% |
| Accrued charges and deferred income | 492/3 | €1,595 | €1,654 | +€59 | +3.7% |
| Remuneration, social security and pensions | 62 | - | €2,813 | +€2,813 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,095 | €6,599 | +€503 | +8.3% |
| Other operating charges | 640/8 | €6,858 | €6,666 | -€193 | -2.8% |
| Gross operating margin | 9900 | €10,789 | -€13,710 | -€24,499 | |
| Operating profit (loss) | 9901 | -€2,164 | -€29,788 | -€27,623 | -1,276% |
| Financial income | 75/76B | €408 | €415 | +€7 | +1.6% |
| Recurring financial income | 75 | €408 | €415 | +€7 | +1.6% |
| Financial charges | 65/66B | €1,028 | €897 | -€131 | -12.8% |
| Recurring financial charges | 65 | €1,028 | €897 | -€131 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,784 | -€30,270 | -€27,486 | -987% |
| Income taxes | 67/77 | - | €193 | +€193 | |
| Profit (loss) for the period | 9904 | -€2,784 | -€30,463 | -€27,679 | -994% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,784 | -€30,463 | -€27,679 | -994% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.