CRAVER: 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.
CRAVER
Largest movements
- Tangible fixed assets +€12,045
up €12,045 (+9,160%), from €132 to €12,177
of which Plant, machinery and equipment: +€10,674
- Cash -€8,580
down €8,580 (-40.5%), from €21,176 to €12,596
mainly Investment in fixed assets (net) (-€12,714) and Tax, wage and social debts (-€7,565)
- Receivables within one year -€2,268
down €2,268 (-8.5%), from €26,762 to €24,493
of which Trade receivables: -€2,398
- Other debts +€8,496
up €8,496 (+148%), from €5,724 to €14,220
- Tax, wage and social debts -€7,565
down €7,565 (-54.7%), from €13,824 to €6,260
of which Remuneration and social security: -€5,525
- Staff costs +€2,132
up €2,132 (+4.4%), from €48,290 to €50,422
- Depreciation -€1,111
down €1,111 (-62.4%), from €1,780 to €669
- Taxes -€723
down €723 (-49.6%), from €1,458 to €735
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 | €48,069 | €49,266 | +€1,196 | +2.5% |
| Fixed assets | 21/28 | €132 | €12,177 | +€12,045 | +9,160% |
| Tangible fixed assets | 22/27 | €132 | €12,177 | +€12,045 | +9,160% |
| Plant, machinery and equipment | 23 | - | €10,674 | +€10,674 | |
| Furniture and vehicles | 24 | €132 | €1,503 | +€1,371 | +1,043% |
| Current assets | 29/58 | €47,938 | €37,089 | -€10,849 | -22.6% |
| Amounts receivable within one year | 40/41 | €26,762 | €24,493 | -€2,268 | -8.5% |
| Trade receivables | 40 | €26,623 | €24,225 | -€2,398 | -9.0% |
| Other amounts receivable | 41 | €139 | €268 | +€129 | +93.3% |
| Cash at bank and in hand | 54/58 | €21,176 | €12,596 | -€8,580 | -40.5% |
| Total equity and liabilities | 10/49 | €48,069 | €49,266 | +€1,196 | +2.5% |
| Equity | 10/15 | €25,011 | €24,870 | -€141 | -0.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €12,611 | €12,470 | -€141 | -1.1% |
| Distributable reserves | 133 | €12,611 | €12,470 | -€141 | -1.1% |
| Amounts payable | 17/49 | €23,058 | €24,396 | +€1,338 | +5.8% |
| Amounts payable within one year | 42/48 | €23,058 | €24,396 | +€1,338 | +5.8% |
| Trade debts | 44 | €3,510 | €3,917 | +€407 | +11.6% |
| Suppliers | 440/4 | €3,510 | €3,917 | +€407 | +11.6% |
| Taxes, remuneration and social security | 45 | €13,824 | €6,260 | -€7,565 | -54.7% |
| Taxes | 450/3 | €8,299 | €6,260 | -€2,040 | -24.6% |
| Remuneration and social security | 454/9 | €5,525 | - | -€5,525 | |
| Other amounts payable | 47/48 | €5,724 | €14,220 | +€8,496 | +148% |
| Remuneration, social security and pensions | 62 | €48,290 | €50,422 | +€2,132 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,780 | €669 | -€1,111 | -62.4% |
| Other operating charges | 640/8 | €607 | €596 | -€11 | -1.8% |
| Gross operating margin | 9900 | €52,855 | €53,095 | +€240 | +0.5% |
| Operating profit (loss) | 9901 | €2,178 | €1,408 | -€770 | -35.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €411 | €814 | +€403 | +97.9% |
| Recurring financial charges | 65 | €411 | €814 | +€403 | +97.9% |
| Profit (loss) for the period before taxes | 9903 | €1,767 | €594 | -€1,173 | -66.4% |
| Income taxes | 67/77 | €1,458 | €735 | -€723 | -49.6% |
| Profit (loss) for the period | 9904 | €309 | -€141 | -€450 | |
| Profit (loss) for the period to be appropriated | 9905 | €309 | -€141 | -€450 |
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 25 October 2026 via checked.be.