CRAHAY: 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.
CRAHAY
Largest movements
- Cash +€164,804
up €164,804 (+71.9%), from €229,265 to €394,069
mainly Net result for the year (+€126,550) and Other debts (+€70,000)
- Tangible fixed assets -€29,574
down €29,574 (-8.2%), from €362,226 to €332,652
of which Furniture and vehicles: -€17,099
- Other debts +€70,000
up €70,000 (+1260.8%), from €5,552 to €75,552
- Tax, wage and social debts +€38,896
up €38,896, from €0 to €38,896
- Profit (loss) carried forward +€26,550
up €26,550 (+26.6%), from €99,758 to €126,308
- Gross operating margin +€32,025
up €32,025 (+18.2%), from €176,144 to €208,169
- Taxes +€9,232
up €9,232 (+31.0%), from €29,767 to €39,000
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 | €629,820 | €765,145 | +€135,325 | +21.5% |
| Fixed assets | 21/28 | €362,226 | €332,652 | -€29,574 | -8.2% |
| Tangible fixed assets | 22/27 | €362,226 | €332,652 | -€29,574 | -8.2% |
| Land and buildings | 22 | €328,099 | €315,597 | -€12,502 | -3.8% |
| Plant, machinery and equipment | 23 | €3,862 | €3,889 | +€27 | +0.7% |
| Furniture and vehicles | 24 | €30,265 | €13,166 | -€17,099 | -56.5% |
| Current assets | 29/58 | €267,594 | €432,493 | +€164,898 | +61.6% |
| Stocks and contracts in progress | 3 | €3,485 | €2,460 | -€1,025 | -29.4% |
| Stocks | 30/36 | €3,485 | €2,460 | -€1,025 | -29.4% |
| Amounts receivable within one year | 40/41 | €34,581 | €35,460 | +€880 | +2.5% |
| Trade receivables | 40 | €23,729 | €28,156 | +€4,427 | +18.7% |
| Other amounts receivable | 41 | €10,852 | €7,304 | -€3,547 | -32.7% |
| Cash at bank and in hand | 54/58 | €229,265 | €394,069 | +€164,804 | +71.9% |
| Deferred charges and accrued income | 490/1 | €264 | €504 | +€240 | +91.1% |
| Total equity and liabilities | 10/49 | €629,820 | €765,145 | +€135,325 | +21.5% |
| Equity | 10/15 | €623,668 | €650,218 | +€26,550 | +4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €505,310 | €505,310 | = | 0.0% |
| 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 | €503,450 | €503,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,758 | €126,308 | +€26,550 | +26.6% |
| Amounts payable | 17/49 | €6,152 | €114,927 | +€108,774 | +1768.0% |
| Amounts payable within one year | 42/48 | €6,152 | €114,927 | +€108,774 | +1768.0% |
| Trade debts | 44 | €600 | €479 | -€121 | -20.2% |
| Suppliers | 440/4 | €600 | €479 | -€121 | -20.2% |
| Taxes, remuneration and social security | 45 | €0 | €38,896 | +€38,896 | |
| Taxes | 450/3 | €0 | €38,896 | +€38,896 | |
| Other amounts payable | 47/48 | €5,552 | €75,552 | +€70,000 | +1260.8% |
| Remuneration, social security and pensions | 62 | - | €23 | +€23 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,260 | €37,047 | -€1,213 | -3.2% |
| Other operating charges | 640/8 | €6,509 | €4,940 | -€1,569 | -24.1% |
| Gross operating margin | 9900 | €176,144 | €208,169 | +€32,025 | +18.2% |
| Operating profit (loss) | 9901 | €131,375 | €166,159 | +€34,784 | +26.5% |
| Financial income | 75/76B | €320 | €400 | +€80 | +25.0% |
| Recurring financial income | 75 | €320 | €400 | +€80 | +25.0% |
| Financial charges | 65/66B | €2,170 | €1,009 | -€1,161 | -53.5% |
| Recurring financial charges | 65 | €2,170 | €1,009 | -€1,161 | -53.5% |
| Profit (loss) for the period before taxes | 9903 | €129,525 | €165,550 | +€36,024 | +27.8% |
| Income taxes | 67/77 | €29,767 | €39,000 | +€9,232 | +31.0% |
| Profit (loss) for the period | 9904 | €99,758 | €126,550 | +€26,792 | +26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €99,758 | €126,550 | +€26,792 | +26.9% |
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 11 October 2026 via checked.be.