CRAUSDENT: 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.
CRAUSDENT
Largest movements
- Cash -€42,966
down €42,966 (-67.4%), from €63,789 to €20,822
mainly Debts after one year (-€24,366) and Net result for the year (-€14,619)
- Tangible fixed assets -€13,679
down €13,679 (-46.2%), from €29,605 to €15,925
of which Furniture and vehicles: -€14,471
- Receivables within one year +€3,000
new in 2025: €3,000
- Debts after one year -€24,366
no longer reported in 2025 (was €24,366)
- Profit (loss) carried forward -€14,619
down €14,619 (-30.9%), from €47,343 to €32,723
- Current portion of long-term debt -€10,131
no longer reported in 2025 (was €10,131)
- Tax, wage and social debts -€4,500
down €4,500 (-52.1%), from €8,631 to €4,131
of which Remuneration and social security: -€3,000
- Gross operating margin -€70,019
down €70,019 (-89.7%), from €78,056 to €8,038
- Taxes -€12,131
no longer reported in 2025 (was €12,131)
- Other operating charges +€4,321
up €4,321 (+340.9%), from €1,267 to €5,588
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 | €93,807 | €39,923 | -€53,884 | -57.4% |
| Fixed assets | 21/28 | €29,605 | €15,925 | -€13,679 | -46.2% |
| Tangible fixed assets | 22/27 | €29,605 | €15,925 | -€13,679 | -46.2% |
| Plant, machinery and equipment | 23 | - | €792 | +€792 | |
| Furniture and vehicles | 24 | €29,605 | €15,133 | -€14,471 | -48.9% |
| Current assets | 29/58 | €64,203 | €23,998 | -€40,205 | -62.6% |
| Amounts receivable within one year | 40/41 | - | €3,000 | +€3,000 | |
| Other amounts receivable | 41 | - | €3,000 | +€3,000 | |
| Cash at bank and in hand | 54/58 | €63,789 | €20,822 | -€42,966 | -67.4% |
| Deferred charges and accrued income | 490/1 | €414 | €176 | -€238 | -57.5% |
| Total equity and liabilities | 10/49 | €93,807 | €39,923 | -€53,884 | -57.4% |
| Equity | 10/15 | €50,343 | €35,723 | -€14,619 | -29.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,343 | €32,723 | -€14,619 | -30.9% |
| Amounts payable | 17/49 | €43,465 | €4,200 | -€39,265 | -90.3% |
| Amounts payable after more than one year | 17 | €24,366 | - | -€24,366 | |
| Financial debts | 170/4 | €24,366 | - | -€24,366 | |
| Amounts payable within one year | 42/48 | €19,098 | €4,200 | -€14,899 | -78.0% |
| Current portion of amounts payable after more than one year | 42 | €10,131 | - | -€10,131 | |
| Trade debts | 44 | €336 | - | -€336 | |
| Suppliers | 440/4 | €336 | - | -€336 | |
| Taxes, remuneration and social security | 45 | €8,631 | €4,131 | -€4,500 | -52.1% |
| Taxes | 450/3 | €5,631 | €4,131 | -€1,500 | -26.6% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | - | €69 | +€69 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,273 | €14,679 | -€594 | -3.9% |
| Other operating charges | 640/8 | €1,267 | €5,588 | +€4,321 | +340.9% |
| Gross operating margin | 9900 | €78,056 | €8,038 | -€70,019 | -89.7% |
| Operating profit (loss) | 9901 | €61,516 | -€12,230 | -€73,745 | |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €2,047 | €2,390 | +€343 | +16.7% |
| Recurring financial charges | 65 | €2,047 | €2,390 | +€343 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | €59,473 | -€14,619 | -€74,093 | |
| Income taxes | 67/77 | €12,131 | - | -€12,131 | |
| Profit (loss) for the period | 9904 | €47,343 | -€14,619 | -€61,962 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,343 | -€14,619 | -€61,962 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.