CRATAEGUS LTD: 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.
CRATAEGUS LTD
Largest movements
- Receivables within one year -€14,424
down €14,424 (-59.9%), from €24,077 to €9,653
- Tangible fixed assets +€14,054
up €14,054 (+79.9%), from €17,597 to €31,651
of which Other tangible fixed assets: +€14,956
- Other debts -€134,023
down €134,023 (-87.0%), from €154,045 to €20,021
- Debts after one year +€107,299
up €107,299 (+24.8%), from €432,536 to €539,835
of which Other amounts payable: +€160,000
- Reserves +€46,456
new in 2025: €46,456
- Provisions -€32,638
down €32,638 (-100%), from €32,638 to €0
- Profit (loss) carried forward +€8,779
up €8,779, from -€8,779 to €0
- Provisions -€65,275
down €65,275, from €32,638 to -€32,638
- Financial charges -€13,124
down €13,124 (-21.2%), from €62,005 to €48,881
- Other operating charges +€8,712
up €8,712 (+222%), from €3,921 to €12,633
- Taxes +€5,582
up €5,582 (+78.0%), from €7,158 to €12,740
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 | €818,553 | €825,470 | +€6,917 | +0.8% |
| Formation expenses | 20 | €1,148 | €464 | -€684 | -59.6% |
| Fixed assets | 21/28 | €767,122 | €781,176 | +€14,054 | +1.8% |
| Tangible fixed assets | 22/27 | €17,597 | €31,651 | +€14,054 | +79.9% |
| Furniture and vehicles | 24 | €2,823 | €1,920 | -€903 | -32.0% |
| Other tangible fixed assets | 26 | €14,774 | €29,731 | +€14,956 | +101% |
| Financial fixed assets | 28 | €749,525 | €749,525 | = | 0.0% |
| Current assets | 29/58 | €50,283 | €43,830 | -€6,453 | -12.8% |
| Amounts receivable within one year | 40/41 | €24,077 | €9,653 | -€14,424 | -59.9% |
| Trade receivables | 40 | €24,077 | €9,653 | -€14,424 | -59.9% |
| Cash at bank and in hand | 54/58 | €25,716 | €33,952 | +€8,236 | +32.0% |
| Deferred charges and accrued income | 490/1 | €490 | €225 | -€265 | -54.1% |
| Total equity and liabilities | 10/49 | €818,553 | €825,470 | +€6,917 | +0.8% |
| Equity | 10/15 | €116,221 | €171,456 | +€55,236 | +47.5% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Contributions outside capital | 11 | €125,000 | €125,000 | = | 0.0% |
| Other | 1109/19 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | - | €46,456 | +€46,456 | |
| Distributable reserves | 133 | - | €46,456 | +€46,456 | |
| Profit (loss) carried forward | 14 | -€8,779 | €0 | +€8,779 | |
| Provisions and deferred taxes | 16 | €32,638 | €0 | -€32,638 | -100% |
| Provisions for liabilities and charges | 160/5 | €32,638 | €0 | -€32,638 | -100% |
| Other liabilities and charges | 164/5 | €32,638 | €0 | -€32,638 | -100% |
| Amounts payable | 17/49 | €669,695 | €654,013 | -€15,681 | -2.3% |
| Amounts payable after more than one year | 17 | €432,536 | €539,835 | +€107,299 | +24.8% |
| Financial debts | 170/4 | €432,536 | €379,835 | -€52,701 | -12.2% |
| Other amounts payable | 178/9 | - | €160,000 | +€160,000 | |
| Amounts payable within one year | 42/48 | €237,158 | €114,178 | -€122,980 | -51.9% |
| Current portion of amounts payable after more than one year | 42 | €50,703 | €52,701 | +€1,999 | +3.9% |
| Trade debts | 44 | €27,025 | €32,444 | +€5,419 | +20.1% |
| Suppliers | 440/4 | €27,025 | €32,444 | +€5,419 | +20.1% |
| Taxes, remuneration and social security | 45 | €5,386 | €9,011 | +€3,625 | +67.3% |
| Taxes | 450/3 | €5,386 | €9,011 | +€3,625 | +67.3% |
| Other amounts payable | 47/48 | €154,045 | €20,021 | -€134,023 | -87.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,423 | €4,495 | -€929 | -17.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €32,638 | -€32,638 | -€65,275 | |
| Other operating charges | 640/8 | €3,921 | €12,633 | +€8,712 | +222% |
| Gross operating margin | 9900 | €102,366 | €101,347 | -€1,018 | -1.0% |
| Operating profit (loss) | 9901 | €60,384 | €116,857 | +€56,473 | +93.5% |
| Financial charges | 65/66B | €62,005 | €48,881 | -€13,124 | -21.2% |
| Recurring financial charges | 65 | €62,005 | €48,881 | -€13,124 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,621 | €67,976 | +€69,597 | |
| Income taxes | 67/77 | €7,158 | €12,740 | +€5,582 | +78.0% |
| Profit (loss) for the period | 9904 | -€8,779 | €55,236 | +€64,015 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,779 | €55,236 | +€64,015 |
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 24 October 2026 via checked.be.