CRAYON CRU: 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.
CRAYON CRU
Largest movements
- Tangible fixed assets +€4,369
up €4,369 (+342%), from €1,277 to €5,646
of which Other tangible fixed assets: +€3,410
- Cash -€2,809
down €2,809 (-14.1%), from €19,992 to €17,183
mainly Investment in fixed assets (net) (-€5,428) and Advances received (-€165)
- Tax, wage and social debts +€866
up €866 (+46.0%), from €1,884 to €2,750
of which Taxes: +€866
- Trade debts +€494
up €494 (+18.7%), from €2,641 to €3,135
- Reserves +€289
up €289 (+2.0%), from €14,513 to €14,802
- Gross operating margin -€21,548
down €21,548 (-86.1%), from €25,014 to €3,466
- Taxes -€7,225
down €7,225 (-83.1%), from €8,693 to €1,468
- Depreciation +€295
up €295 (+38.7%), from €763 to €1,059
- Financial charges -€285
down €285 (-69.4%), from €410 to €126
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 | €25,403 | €26,889 | +€1,485 | +5.8% |
| Fixed assets | 21/28 | €1,667 | €6,036 | +€4,369 | +262% |
| Tangible fixed assets | 22/27 | €1,277 | €5,646 | +€4,369 | +342% |
| Furniture and vehicles | 24 | €1,277 | €2,235 | +€958 | +75.1% |
| Other tangible fixed assets | 26 | - | €3,410 | +€3,410 | |
| Financial fixed assets | 28 | €390 | €390 | = | 0.0% |
| Current assets | 29/58 | €23,737 | €20,853 | -€2,883 | -12.1% |
| Amounts receivable within one year | 40/41 | €3,745 | €3,521 | -€224 | -6.0% |
| Trade receivables | 40 | €3,745 | €1,986 | -€1,758 | -47.0% |
| Other amounts receivable | 41 | €0 | €1,534 | +€1,534 | |
| Cash at bank and in hand | 54/58 | €19,992 | €17,183 | -€2,809 | -14.1% |
| Deferred charges and accrued income | 490/1 | - | €150 | +€150 | |
| Total equity and liabilities | 10/49 | €25,403 | €26,889 | +€1,485 | +5.8% |
| Equity | 10/15 | €20,714 | €21,003 | +€289 | +1.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,513 | €14,802 | +€289 | +2.0% |
| Distributable reserves | 133 | €14,513 | €14,802 | +€289 | +2.0% |
| Profit (loss) carried forward | 14 | €1 | €1 | +€0 | +42.4% |
| Amounts payable | 17/49 | €4,689 | €5,885 | +€1,196 | +25.5% |
| Amounts payable within one year | 42/48 | €4,689 | €5,885 | +€1,196 | +25.5% |
| Trade debts | 44 | €2,641 | €3,135 | +€494 | +18.7% |
| Suppliers | 440/4 | €2,641 | €3,135 | +€494 | +18.7% |
| Advances received on contracts in progress | 46 | €165 | €0 | -€165 | -100% |
| Taxes, remuneration and social security | 45 | €1,884 | €2,750 | +€866 | +46.0% |
| Taxes | 450/3 | €1,884 | €2,750 | +€866 | +46.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €763 | €1,059 | +€295 | +38.7% |
| Other operating charges | 640/8 | €635 | €531 | -€104 | -16.3% |
| Gross operating margin | 9900 | €25,014 | €3,466 | -€21,548 | -86.1% |
| Operating profit (loss) | 9901 | €23,616 | €1,876 | -€21,740 | -92.1% |
| Financial income | 75/76B | €2 | €7 | +€5 | +298% |
| Recurring financial income | 75 | €2 | €7 | +€5 | +298% |
| Financial charges | 65/66B | €410 | €126 | -€285 | -69.4% |
| Recurring financial charges | 65 | €410 | €126 | -€285 | -69.4% |
| Profit (loss) for the period before taxes | 9903 | €23,207 | €1,757 | -€21,450 | -92.4% |
| Income taxes | 67/77 | €8,693 | €1,468 | -€7,225 | -83.1% |
| Profit (loss) for the period | 9904 | €14,514 | €289 | -€14,225 | -98.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,514 | €289 | -€14,225 | -98.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.