CRAK: 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.
CRAK
Largest movements
- Cash -€9,410
down €9,410 (-59.7%), from €15,767 to €6,357
mainly Current portion of long-term debt (-€7,601) and Net result for the year (-€7,495)
- Tangible fixed assets -€6,497
down €6,497 (-93.0%), from €6,986 to €489
of which Leasing and similar rights: -€5,911
- Receivables within one year -€1,155
down €1,155 (-84.4%), from €1,369 to €214
- Deferred charges and accrued income +€718
new in 2025: €718
- Current portion of long-term debt -€7,601
no longer reported in 2025 (was €7,601)
- Profit (loss) carried forward -€7,495
down €7,495 (-40.0%), from -€18,729 to -€26,224
- Other debts -€2,171
down €2,171 (-6.5%), from €33,339 to €31,168
- Trade debts +€1,529
up €1,529 (+172%), from €891 to €2,420
- Tax, wage and social debts -€606
down €606 (-81.0%), from €748 to €142
- Gross operating margin +€8,958
up €8,958, from -€7,121 to €1,837
- Depreciation -€1,627
down €1,627 (-20.0%), from €8,124 to €6,497
- Other operating charges +€1,391
up €1,391 (+126%), from €1,107 to €2,498
- Financial income -€880
no longer reported in 2025 (was €880)
- Financial charges -€240
down €240 (-41.6%), from €577 to €337
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 | €24,122 | €7,778 | -€16,344 | -67.8% |
| Fixed assets | 21/28 | €6,986 | €489 | -€6,497 | -93.0% |
| Tangible fixed assets | 22/27 | €6,986 | €489 | -€6,497 | -93.0% |
| Furniture and vehicles | 24 | €1,075 | €489 | -€586 | -54.5% |
| Leasing and similar rights | 25 | €5,911 | - | -€5,911 | |
| Current assets | 29/58 | €17,136 | €7,289 | -€9,847 | -57.5% |
| Amounts receivable within one year | 40/41 | €1,369 | €214 | -€1,155 | -84.4% |
| Other amounts receivable | 41 | €1,369 | €214 | -€1,155 | -84.4% |
| Cash at bank and in hand | 54/58 | €15,767 | €6,357 | -€9,410 | -59.7% |
| Deferred charges and accrued income | 490/1 | - | €718 | +€718 | |
| Total equity and liabilities | 10/49 | €24,122 | €7,778 | -€16,344 | -67.8% |
| Equity | 10/15 | -€18,457 | -€25,952 | -€7,495 | -40.6% |
| Contributions | 10/11 | €247 | €247 | = | 0.0% |
| Reserves | 13 | €25 | €25 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25 | €25 | = | 0.0% |
| Reserves not available under the articles | 1311 | €25 | €25 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,729 | -€26,224 | -€7,495 | -40.0% |
| Amounts payable | 17/49 | €42,579 | €33,730 | -€8,849 | -20.8% |
| Amounts payable within one year | 42/48 | €42,579 | €33,730 | -€8,849 | -20.8% |
| Current portion of amounts payable after more than one year | 42 | €7,601 | - | -€7,601 | |
| Trade debts | 44 | €891 | €2,420 | +€1,529 | +172% |
| Suppliers | 440/4 | €891 | €2,420 | +€1,529 | +172% |
| Taxes, remuneration and social security | 45 | €748 | €142 | -€606 | -81.0% |
| Taxes | 450/3 | €748 | €142 | -€606 | -81.0% |
| Other amounts payable | 47/48 | €33,339 | €31,168 | -€2,171 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,124 | €6,497 | -€1,627 | -20.0% |
| Other operating charges | 640/8 | €1,107 | €2,498 | +€1,391 | +126% |
| Gross operating margin | 9900 | -€7,121 | €1,837 | +€8,958 | |
| Operating profit (loss) | 9901 | -€16,352 | -€7,158 | +€9,194 | +56.2% |
| Financial income | 75/76B | €880 | - | -€880 | |
| Recurring financial income | 75 | €880 | - | -€880 | |
| Financial charges | 65/66B | €577 | €337 | -€240 | -41.6% |
| Recurring financial charges | 65 | €577 | €337 | -€240 | -41.6% |
| Profit (loss) for the period before taxes | 9903 | -€16,049 | -€7,495 | +€8,554 | +53.3% |
| Profit (loss) for the period | 9904 | -€16,049 | -€7,495 | +€8,554 | +53.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,049 | -€7,495 | +€8,554 | +53.3% |
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 15 October 2026 via checked.be.