CRAZY GIFTS: 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 GIFTS
Largest movements
- Receivables within one year +€15,929
up €15,929 (+11.4%), from €139,690 to €155,619
of which Trade receivables: +€9,612
- Cash +€2,879
up €2,879 (+53.6%), from €5,375 to €8,254
mainly Net result for the year (+€22,960) and Depreciation (+€6,829)
- Tangible fixed assets -€2,824
down €2,824 (-3.0%), from €94,395 to €91,571
- Reserves +€22,960
up €22,960 (+12.1%), from €189,463 to €212,423
of which Distributable reserves: +€22,960
- Debts after one year -€4,328
down €4,328 (-30.8%), from €14,037 to €9,709
- Other operating charges +€3,740
up €3,740 (+127%), from €2,942 to €6,682
- Depreciation -€2,484
down €2,484 (-26.7%), from €9,313 to €6,829
- Gross operating margin -€1,557
down €1,557 (-3.3%), from €46,725 to €45,168
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 | €239,460 | €256,644 | +€17,184 | +7.2% |
| Fixed assets | 21/28 | €94,395 | €91,571 | -€2,824 | -3.0% |
| Tangible fixed assets | 22/27 | €94,395 | €91,571 | -€2,824 | -3.0% |
| Land and buildings | 22 | €94,395 | €91,571 | -€2,824 | -3.0% |
| Current assets | 29/58 | €145,065 | €165,073 | +€20,008 | +13.8% |
| Amounts receivable within one year | 40/41 | €139,690 | €155,619 | +€15,929 | +11.4% |
| Trade receivables | 40 | €89,922 | €99,534 | +€9,612 | +10.7% |
| Other amounts receivable | 41 | €49,768 | €56,085 | +€6,317 | +12.7% |
| Cash at bank and in hand | 54/58 | €5,375 | €8,254 | +€2,879 | +53.6% |
| Deferred charges and accrued income | 490/1 | - | €1,200 | +€1,200 | |
| Total equity and liabilities | 10/49 | €239,460 | €256,644 | +€17,184 | +7.2% |
| Equity | 10/15 | €208,063 | €231,023 | +€22,960 | +11.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €189,463 | €212,423 | +€22,960 | +12.1% |
| Tax-exempt reserves | 132 | €1,158 | €1,158 | = | 0.0% |
| Distributable reserves | 133 | €188,305 | €211,265 | +€22,960 | +12.2% |
| Amounts payable | 17/49 | €31,397 | €25,621 | -€5,776 | -18.4% |
| Amounts payable after more than one year | 17 | €14,037 | €9,709 | -€4,328 | -30.8% |
| Financial debts | 170/4 | €14,037 | €9,709 | -€4,328 | -30.8% |
| Amounts payable within one year | 42/48 | €14,755 | €13,225 | -€1,530 | -10.4% |
| Current portion of amounts payable after more than one year | 42 | €3,798 | €4,158 | +€360 | +9.5% |
| Financial debts | 43 | €6,690 | €4,667 | -€2,023 | -30.2% |
| Credit institutions | 430/8 | €6,690 | €4,667 | -€2,023 | -30.2% |
| Trade debts | 44 | €4,267 | €4,400 | +€133 | +3.1% |
| Suppliers | 440/4 | €4,267 | €4,400 | +€133 | +3.1% |
| Accrued charges and deferred income | 492/3 | €2,605 | €2,687 | +€82 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,313 | €6,829 | -€2,484 | -26.7% |
| Other operating charges | 640/8 | €2,942 | €6,682 | +€3,740 | +127% |
| Gross operating margin | 9900 | €46,725 | €45,168 | -€1,557 | -3.3% |
| Operating profit (loss) | 9901 | €34,470 | €31,657 | -€2,813 | -8.2% |
| Financial charges | 65/66B | €1,117 | €1,150 | +€33 | +3.0% |
| Recurring financial charges | 65 | €1,117 | €1,150 | +€33 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €33,353 | €30,507 | -€2,846 | -8.5% |
| Income taxes | 67/77 | €7,865 | €7,547 | -€318 | -4.0% |
| Profit (loss) for the period | 9904 | €25,488 | €22,960 | -€2,528 | -9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,488 | €22,960 | -€2,528 | -9.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.