CRAN: 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.
CRAN
Largest movements
- Cash +€51,414
up €51,414 (+60.2%), from €85,393 to €136,807
mainly Other debts (+€100,980) and Net result for the year (+€78,825)
- Receivables within one year +€9,058
up €9,058 (+174.3%), from €5,197 to €14,256
of which Trade receivables: +€6,721
- Tangible fixed assets -€4,521
down €4,521 (-33.7%), from €13,410 to €8,889
- Other debts +€100,980
up €100,980 (+2021.3%), from €4,996 to €105,976
- Profit (loss) carried forward -€41,175
down €41,175 (-99.8%), from €41,260 to €85
- Tax, wage and social debts -€3,646
down €3,646 (-26.1%), from €13,970 to €10,324
of which Taxes: -€2,496
- Gross operating margin +€50,853
up €50,853 (+88.0%), from €57,790 to €108,643
- Taxes +€10,457
up €10,457 (+85.7%), from €12,206 to €22,663
- Depreciation +€2,261
up €2,261 (+54.3%), from €4,160 to €6,421
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 | €106,372 | €162,716 | +€56,344 | +53.0% |
| Fixed assets | 21/28 | €13,610 | €9,089 | -€4,521 | -33.2% |
| Tangible fixed assets | 22/27 | €13,410 | €8,889 | -€4,521 | -33.7% |
| Furniture and vehicles | 24 | €13,410 | €8,889 | -€4,521 | -33.7% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €92,762 | €153,627 | +€60,865 | +65.6% |
| Amounts receivable within one year | 40/41 | €5,197 | €14,256 | +€9,058 | +174.3% |
| Trade receivables | 40 | €5,197 | €11,919 | +€6,721 | +129.3% |
| Other amounts receivable | 41 | - | €2,337 | +€2,337 | |
| Cash at bank and in hand | 54/58 | €85,393 | €136,807 | +€51,414 | +60.2% |
| Deferred charges and accrued income | 490/1 | €2,172 | €2,565 | +€393 | +18.1% |
| Total equity and liabilities | 10/49 | €106,372 | €162,716 | +€56,344 | +53.0% |
| Equity | 10/15 | €87,260 | €46,085 | -€41,175 | -47.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €16,000 | €16,000 | = | 0.0% |
| Distributable reserves | 133 | €16,000 | €16,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,260 | €85 | -€41,175 | -99.8% |
| Amounts payable | 17/49 | €19,112 | €116,631 | +€97,519 | +510.3% |
| Amounts payable within one year | 42/48 | €19,112 | €116,631 | +€97,519 | +510.3% |
| Trade debts | 44 | €146 | €331 | +€184 | +126.1% |
| Suppliers | 440/4 | €146 | €331 | +€184 | +126.1% |
| Taxes, remuneration and social security | 45 | €13,970 | €10,324 | -€3,646 | -26.1% |
| Taxes | 450/3 | €12,820 | €10,324 | -€2,496 | -19.5% |
| Remuneration and social security | 454/9 | €1,150 | - | -€1,150 | |
| Other amounts payable | 47/48 | €4,996 | €105,976 | +€100,980 | +2021.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,160 | €6,421 | +€2,261 | +54.3% |
| Other operating charges | 640/8 | €809 | €646 | -€162 | -20.1% |
| Gross operating margin | 9900 | €57,790 | €108,643 | +€50,853 | +88.0% |
| Operating profit (loss) | 9901 | €52,821 | €101,576 | +€48,755 | +92.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €91 | €88 | -€3 | -3.4% |
| Recurring financial charges | 65 | €91 | €88 | -€3 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €52,730 | €101,488 | +€48,758 | +92.5% |
| Income taxes | 67/77 | €12,206 | €22,663 | +€10,457 | +85.7% |
| Profit (loss) for the period | 9904 | €40,524 | €78,825 | +€38,301 | +94.5% |
| Profit (loss) for the period to be appropriated | 9905 | €40,524 | €78,825 | +€38,301 | +94.5% |
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 5 October 2026 via checked.be.