CRAZY COW: 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.
CRAZY COW
Largest movements
- Receivables within one year +€47,034
up €47,034 (+79.8%), from €58,916 to €105,950
of which Trade receivables: +€48,408
- Tangible fixed assets -€30,068
down €30,068 (-11.3%), from €265,644 to €235,576
of which Land and buildings: -€24,915
- Cash +€8,735
new in 2024: €8,735
mainly Depreciation (+€35,280) and Current portion of long-term debt (+€28,556)
- Debts after one year -€55,814
down €55,814 (-37.0%), from €150,768 to €94,955
- Current portion of long-term debt +€28,556
new in 2024: €28,556
- Trade debts +€28,370
up €28,370 (+1,200%), from €2,363 to €30,733
- Profit (loss) carried forward +€18,809
up €18,809 (+43.0%), from -€43,703 to -€24,893
- Short-term financial debts -€9,473
no longer reported in 2024 (was €9,473)
- Gross operating margin +€18,096
up €18,096 (+77.6%), from €23,311 to €41,406
- Financial charges -€1,308
down €1,308 (-15.7%), from €8,350 to €7,042
- Depreciation +€680
up €680 (+2.0%), from €34,599 to €35,280
- Other operating charges -€519
down €519 (-11.2%), from €4,656 to €4,137
- Financial income -€444
down €444 (-98.6%), from €450 to €6
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €325,685 | €352,240 | +€26,555 | +8.2% |
| Fixed assets | 21/28 | €265,644 | €235,576 | -€30,068 | -11.3% |
| Tangible fixed assets | 22/27 | €265,644 | €235,576 | -€30,068 | -11.3% |
| Land and buildings | 22 | €216,504 | €191,590 | -€24,915 | -11.5% |
| Plant, machinery and equipment | 23 | €44,496 | €40,394 | -€4,102 | -9.2% |
| Furniture and vehicles | 24 | €4,644 | €3,593 | -€1,051 | -22.6% |
| Current assets | 29/58 | €60,041 | €116,664 | +€56,623 | +94.3% |
| Amounts receivable within one year | 40/41 | €58,916 | €105,950 | +€47,034 | +79.8% |
| Trade receivables | 40 | €57,507 | €105,915 | +€48,408 | +84.2% |
| Other amounts receivable | 41 | €1,409 | €35 | -€1,374 | -97.5% |
| Cash at bank and in hand | 54/58 | - | €8,735 | +€8,735 | |
| Deferred charges and accrued income | 490/1 | €1,125 | €1,979 | +€854 | +75.9% |
| Total equity and liabilities | 10/49 | €325,685 | €352,240 | +€26,555 | +8.2% |
| Equity | 10/15 | -€10,935 | €7,875 | +€18,809 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €20,368 | €20,368 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €18,508 | €18,508 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,703 | -€24,893 | +€18,809 | +43.0% |
| Amounts payable | 17/49 | €336,620 | €344,365 | +€7,745 | +2.3% |
| Amounts payable after more than one year | 17 | €150,768 | €94,955 | -€55,814 | -37.0% |
| Financial debts | 170/4 | €150,768 | €94,955 | -€55,814 | -37.0% |
| Amounts payable within one year | 42/48 | €185,852 | €249,411 | +€63,559 | +34.2% |
| Current portion of amounts payable after more than one year | 42 | - | €28,556 | +€28,556 | |
| Financial debts | 43 | €9,473 | - | -€9,473 | |
| Credit institutions | 430/8 | €9,473 | - | -€9,473 | |
| Trade debts | 44 | €2,363 | €30,733 | +€28,370 | +1,200% |
| Suppliers | 440/4 | €2,363 | €30,733 | +€28,370 | +1,200% |
| Taxes, remuneration and social security | 45 | €992 | €10,201 | +€9,209 | +929% |
| Taxes | 450/3 | €157 | €8,767 | +€8,609 | +5,467% |
| Remuneration and social security | 454/9 | €834 | €1,434 | +€600 | +71.9% |
| Other amounts payable | 47/48 | €173,023 | €179,921 | +€6,897 | +4.0% |
| Remuneration, social security and pensions | 62 | €545 | €573 | +€29 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,599 | €35,280 | +€680 | +2.0% |
| Other operating charges | 640/8 | €4,656 | €4,137 | -€519 | -11.2% |
| Gross operating margin | 9900 | €23,311 | €41,406 | +€18,096 | +77.6% |
| Operating profit (loss) | 9901 | -€16,489 | €1,417 | +€17,906 | |
| Financial income | 75/76B | €450 | €6 | -€444 | -98.6% |
| Recurring financial income | 75 | €450 | €6 | -€444 | -98.6% |
| Financial charges | 65/66B | €8,350 | €7,042 | -€1,308 | -15.7% |
| Recurring financial charges | 65 | €8,350 | €7,042 | -€1,308 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | -€24,389 | -€5,618 | +€18,771 | +77.0% |
| Income taxes | 67/77 | -€7 | €166 | +€173 | |
| Profit (loss) for the period | 9904 | -€24,382 | -€5,784 | +€18,598 | +76.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,382 | -€5,784 | +€18,598 | +76.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.