CRATZBORN EXPERT-COMPTABLE: 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.
CRATZBORN EXPERT-COMPTABLE
Largest movements
- Receivables within one year +€18,787
up €18,787 (+68.4%), from €27,458 to €46,245
of which Trade receivables: +€11,537
- Cash +€11,205
up €11,205 (+24.7%), from €45,327 to €56,532
mainly Net result for the year (+€44,734) and Depreciation (+€24,081)
- Reserves +€43,901
up €43,901 (+45.2%), from €97,085 to €140,986
- Debts after one year -€10,182
down €10,182 (-49.1%), from €20,758 to €10,576
- Gross operating margin +€29,738
up €29,738 (+49.0%), from €60,708 to €90,446
- Depreciation +€6,726
up €6,726 (+38.8%), from €17,355 to €24,081
- Taxes +€5,310
up €5,310 (+64.6%), from €8,220 to €13,530
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 | €167,958 | €198,307 | +€30,349 | +18.1% |
| Fixed assets | 21/28 | €94,292 | €93,601 | -€691 | -0.7% |
| Tangible fixed assets | 22/27 | €94,292 | €93,601 | -€691 | -0.7% |
| Land and buildings | 22 | - | €2,158 | +€2,158 | |
| Plant, machinery and equipment | 23 | €17,828 | €30,235 | +€12,407 | +69.6% |
| Furniture and vehicles | 24 | €76,464 | €61,208 | -€15,256 | -20.0% |
| Current assets | 29/58 | €73,666 | €104,706 | +€31,040 | +42.1% |
| Amounts receivable within one year | 40/41 | €27,458 | €46,245 | +€18,787 | +68.4% |
| Trade receivables | 40 | €27,458 | €38,995 | +€11,537 | +42.0% |
| Other amounts receivable | 41 | - | €7,250 | +€7,250 | |
| Cash at bank and in hand | 54/58 | €45,327 | €56,532 | +€11,205 | +24.7% |
| Deferred charges and accrued income | 490/1 | €881 | €1,929 | +€1,048 | +119% |
| Total equity and liabilities | 10/49 | €167,958 | €198,307 | +€30,349 | +18.1% |
| Equity | 10/15 | €101,085 | €144,986 | +€43,901 | +43.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €97,085 | €140,986 | +€43,901 | +45.2% |
| Distributable reserves | 133 | €97,085 | €140,986 | +€43,901 | +45.2% |
| Amounts payable | 17/49 | €66,873 | €53,321 | -€13,553 | -20.3% |
| Amounts payable after more than one year | 17 | €20,758 | €10,576 | -€10,182 | -49.1% |
| Financial debts | 170/4 | €20,758 | €10,576 | -€10,182 | -49.1% |
| Amounts payable within one year | 42/48 | €46,115 | €42,745 | -€3,370 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €9,803 | €10,182 | +€379 | +3.9% |
| Trade debts | 44 | €5,561 | €4,595 | -€966 | -17.4% |
| Suppliers | 440/4 | €5,561 | €4,595 | -€966 | -17.4% |
| Taxes, remuneration and social security | 45 | €29,200 | €27,259 | -€1,941 | -6.6% |
| Taxes | 450/3 | €29,200 | €27,259 | -€1,941 | -6.6% |
| Other amounts payable | 47/48 | €1,550 | €708 | -€842 | -54.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,355 | €24,081 | +€6,726 | +38.8% |
| Other operating charges | 640/8 | €1,882 | €2,230 | +€348 | +18.5% |
| Non-recurring operating charges | 66A | €8,031 | €4,824 | -€3,207 | -39.9% |
| Gross operating margin | 9900 | €60,708 | €90,446 | +€29,738 | +49.0% |
| Operating profit (loss) | 9901 | €33,440 | €59,311 | +€25,871 | +77.4% |
| Financial income | 75/76B | €1 | €0 | -€1 | -95.1% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -95.1% |
| Financial charges | 65/66B | €1,412 | €1,047 | -€365 | -25.9% |
| Recurring financial charges | 65 | €1,412 | €1,047 | -€365 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €32,029 | €58,265 | +€26,235 | +81.9% |
| Income taxes | 67/77 | €8,220 | €13,530 | +€5,310 | +64.6% |
| Profit (loss) for the period | 9904 | €23,809 | €44,734 | +€20,925 | +87.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,809 | €44,734 | +€20,925 | +87.9% |
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 20 October 2026 via checked.be.