CRALA: 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.
CRALA
Largest movements
- Cash -€28,490
down €28,490 (-80.1%), from €35,554 to €7,064
mainly Contributions, distributions and other (-€113,331) and Receivables within one year (-€15,676)
- Receivables within one year +€15,676
up €15,676 (+10.9%), from €143,562 to €159,238
of which Trade receivables: +€24,504
- Tangible fixed assets -€12,697
down €12,697 (-19.5%), from €65,118 to €52,422
of which Furniture and vehicles: -€7,977
- Deferred charges and accrued income -€3,504
down €3,504 (-41.9%), from €8,371 to €4,867
- Reserves -€111,178
down €111,178 (-62.4%), from €178,057 to €66,879
- Other debts +€97,084
up €97,084 (+506.4%), from €19,170 to €116,254
- Trade debts -€15,538
down €15,538 (-36.4%), from €42,657 to €27,119
- Tax, wage and social debts +€9,536
up €9,536 (+39.9%), from €23,875 to €33,411
- Debts after one year -€8,702
down €8,702 (-35.1%), from €24,814 to €16,112
- Other operating charges -€1,576
down €1,576 (-33.4%), from €4,721 to €3,145
- Depreciation -€549
down €549 (-3.4%), from €16,126 to €15,578
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 | €304,705 | €276,711 | -€27,994 | -9.2% |
| Fixed assets | 21/28 | €65,118 | €52,422 | -€12,697 | -19.5% |
| Tangible fixed assets | 22/27 | €65,118 | €52,422 | -€12,697 | -19.5% |
| Land and buildings | 22 | €24,808 | €21,441 | -€3,367 | -13.6% |
| Plant, machinery and equipment | 23 | €3,626 | €2,273 | -€1,352 | -37.3% |
| Furniture and vehicles | 24 | €36,685 | €28,708 | -€7,977 | -21.7% |
| Current assets | 29/58 | €239,587 | €224,290 | -€15,297 | -6.4% |
| Amounts receivable after more than one year | 29 | €52,100 | €53,121 | +€1,021 | +2.0% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €52,100 | €53,121 | +€1,021 | +2.0% |
| Amounts receivable within one year | 40/41 | €143,562 | €159,238 | +€15,676 | +10.9% |
| Trade receivables | 40 | €133,326 | €157,830 | +€24,504 | +18.4% |
| Other amounts receivable | 41 | €10,236 | €1,408 | -€8,829 | -86.2% |
| Cash at bank and in hand | 54/58 | €35,554 | €7,064 | -€28,490 | -80.1% |
| Deferred charges and accrued income | 490/1 | €8,371 | €4,867 | -€3,504 | -41.9% |
| Total equity and liabilities | 10/49 | €304,705 | €276,711 | -€27,994 | -9.2% |
| Equity | 10/15 | €184,257 | €73,079 | -€111,178 | -60.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €178,057 | €66,879 | -€111,178 | -62.4% |
| Distributable reserves | 133 | €178,057 | €66,879 | -€111,178 | -62.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €120,448 | €203,632 | +€83,184 | +69.1% |
| Amounts payable after more than one year | 17 | €24,814 | €16,112 | -€8,702 | -35.1% |
| Financial debts | 170/4 | €24,814 | €16,112 | -€8,702 | -35.1% |
| Amounts payable within one year | 42/48 | €95,634 | €187,520 | +€91,886 | +96.1% |
| Current portion of amounts payable after more than one year | 42 | €8,353 | €8,702 | +€349 | +4.2% |
| Financial debts | 43 | €1,578 | €2,034 | +€455 | +28.8% |
| Other loans | 439 | €1,578 | €2,034 | +€455 | +28.8% |
| Trade debts | 44 | €42,657 | €27,119 | -€15,538 | -36.4% |
| Suppliers | 440/4 | €42,657 | €27,119 | -€15,538 | -36.4% |
| Taxes, remuneration and social security | 45 | €23,875 | €33,411 | +€9,536 | +39.9% |
| Taxes | 450/3 | €23,875 | €33,411 | +€9,536 | +39.9% |
| Other amounts payable | 47/48 | €19,170 | €116,254 | +€97,084 | +506.4% |
| Remuneration, social security and pensions | 62 | €956 | €1,140 | +€183 | +19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,126 | €15,578 | -€549 | -3.4% |
| Other operating charges | 640/8 | €4,721 | €3,145 | -€1,576 | -33.4% |
| Gross operating margin | 9900 | €31,623 | €31,438 | -€185 | -0.6% |
| Operating profit (loss) | 9901 | €9,820 | €11,577 | +€1,757 | +17.9% |
| Financial income | 75/76B | €1,443 | €1,136 | -€307 | -21.3% |
| Recurring financial income | 75 | €1,443 | €1,136 | -€307 | -21.3% |
| Financial charges | 65/66B | €3,350 | €3,632 | +€282 | +8.4% |
| Recurring financial charges | 65 | €3,350 | €3,632 | +€282 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €7,913 | €9,080 | +€1,168 | +14.8% |
| Income taxes | 67/77 | €6,767 | €6,927 | +€160 | +2.4% |
| Profit (loss) for the period | 9904 | €1,146 | €2,153 | +€1,007 | +87.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,146 | €2,153 | +€1,007 | +87.9% |
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 2 October 2026 via checked.be.