CRAUS: 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.
CRAUS
Largest movements
- Receivables within one year +€23,293
up €23,293 (+16.1%), from €144,503 to €167,796
of which Trade receivables: +€20,876
- Cash +€21,684
up €21,684 (+111%), from €19,454 to €41,138
mainly Net result for the year (+€71,754) and Depreciation (+€3,289)
- Deferred charges and accrued income +€6,735
up €6,735 (+372%), from €1,810 to €8,545
- Tangible fixed assets +€5,908
up €5,908 (+71.1%), from €8,308 to €14,215
of which Furniture and vehicles: +€3,829
- Reserves +€71,754
up €71,754 (+62.4%), from €114,936 to €186,690
- Trade debts -€15,857
down €15,857 (-65.6%), from €24,172 to €8,315
- Gross operating margin +€40,588
up €40,588 (+67.0%), from €60,592 to €101,180
- Taxes +€7,659
up €7,659 (+73.0%), from €10,494 to €18,152
- Financial charges -€1,169
down €1,169 (-37.7%), from €3,099 to €1,930
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 | €174,436 | €232,645 | +€58,209 | +33.4% |
| Fixed assets | 21/28 | €8,308 | €14,215 | +€5,908 | +71.1% |
| Tangible fixed assets | 22/27 | €8,308 | €14,215 | +€5,908 | +71.1% |
| Plant, machinery and equipment | 23 | - | €2,078 | +€2,078 | |
| Furniture and vehicles | 24 | €8,308 | €12,137 | +€3,829 | +46.1% |
| Current assets | 29/58 | €166,128 | €218,430 | +€52,302 | +31.5% |
| Stocks and contracts in progress | 3 | €361 | €951 | +€590 | +163% |
| Stocks | 30/36 | €361 | €951 | +€590 | +163% |
| Amounts receivable within one year | 40/41 | €144,503 | €167,796 | +€23,293 | +16.1% |
| Trade receivables | 40 | €138,201 | €159,077 | +€20,876 | +15.1% |
| Other amounts receivable | 41 | €6,302 | €8,719 | +€2,417 | +38.4% |
| Cash at bank and in hand | 54/58 | €19,454 | €41,138 | +€21,684 | +111% |
| Deferred charges and accrued income | 490/1 | €1,810 | €8,545 | +€6,735 | +372% |
| Total equity and liabilities | 10/49 | €174,436 | €232,645 | +€58,209 | +33.4% |
| Equity | 10/15 | €120,936 | €192,690 | +€71,754 | +59.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €114,936 | €186,690 | +€71,754 | +62.4% |
| Distributable reserves | 133 | €114,936 | €186,690 | +€71,754 | +62.4% |
| Amounts payable | 17/49 | €53,500 | €39,956 | -€13,545 | -25.3% |
| Amounts payable within one year | 42/48 | €53,500 | €38,878 | -€14,622 | -27.3% |
| Trade debts | 44 | €24,172 | €8,315 | -€15,857 | -65.6% |
| Suppliers | 440/4 | €24,172 | €8,315 | -€15,857 | -65.6% |
| Taxes, remuneration and social security | 45 | €29,269 | €28,646 | -€623 | -2.1% |
| Taxes | 450/3 | €29,269 | €28,646 | -€623 | -2.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €59 | €1,918 | +€1,859 | +3,150% |
| Accrued charges and deferred income | 492/3 | €0 | €1,077 | +€1,077 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,198 | €3,289 | -€909 | -21.7% |
| Other operating charges | 640/8 | €1,626 | €1,917 | +€291 | +17.9% |
| Non-recurring operating charges | 66A | €468 | €4,228 | +€3,760 | +803% |
| Gross operating margin | 9900 | €60,592 | €101,180 | +€40,588 | +67.0% |
| Operating profit (loss) | 9901 | €54,300 | €91,746 | +€37,446 | +69.0% |
| Financial income | 75/76B | €101 | €91 | -€10 | -9.9% |
| Recurring financial income | 75 | €101 | €91 | -€10 | -9.9% |
| Financial charges | 65/66B | €3,099 | €1,930 | -€1,169 | -37.7% |
| Recurring financial charges | 65 | €3,099 | €1,930 | -€1,169 | -37.7% |
| Profit (loss) for the period before taxes | 9903 | €51,301 | €89,906 | +€38,605 | +75.3% |
| Income taxes | 67/77 | €10,494 | €18,152 | +€7,659 | +73.0% |
| Profit (loss) for the period | 9904 | €40,807 | €71,754 | +€30,947 | +75.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,807 | €71,754 | +€30,947 | +75.8% |
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 28 October 2026 via checked.be.