CRB: 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.
CRB
Largest movements
- Receivables within one year +€4,244
up €4,244 (+10.1%), from €42,190 to €46,434
of which Trade receivables: +€3,730
- Deferred charges and accrued income +€1,768
new in 2025: €1,768
- Cash -€1,146
down €1,146 (-42.4%), from €2,704 to €1,558
mainly Receivables within one year (-€4,244) and Deferred charges and accrued income (-€1,768)
- Trade debts +€3,522
up €3,522 (+48.6%), from €7,243 to €10,765
of which Bills of exchange payable: +€3,600
- Tax, wage and social debts +€1,049
up €1,049 (+4.4%), from €24,026 to €25,075
of which Remuneration and social security: +€734
- Gross operating margin +€5,048
up €5,048 (+290%), from €1,740 to €6,788
- Other operating charges +€4,569
up €4,569 (+3,397%), from €135 to €4,703
- Taxes +€935
up €935 (+300%), from €311 to €1,247
- Financial income -€482
no longer reported in 2025 (was €482)
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 | €46,360 | €51,088 | +€4,728 | +10.2% |
| Fixed assets | 21/28 | €1,466 | €1,327 | -€139 | -9.5% |
| Tangible fixed assets | 22/27 | €191 | €52 | -€139 | -72.7% |
| Furniture and vehicles | 24 | €191 | €52 | -€139 | -72.7% |
| Financial fixed assets | 28 | €1,275 | €1,275 | = | 0.0% |
| Current assets | 29/58 | €44,894 | €49,761 | +€4,867 | +10.8% |
| Amounts receivable within one year | 40/41 | €42,190 | €46,434 | +€4,244 | +10.1% |
| Trade receivables | 40 | €41,850 | €45,580 | +€3,730 | +8.9% |
| Other amounts receivable | 41 | €340 | €854 | +€514 | +151% |
| Cash at bank and in hand | 54/58 | €2,704 | €1,558 | -€1,146 | -42.4% |
| Deferred charges and accrued income | 490/1 | - | €1,768 | +€1,768 | |
| Total equity and liabilities | 10/49 | €46,360 | €51,088 | +€4,728 | +10.2% |
| Equity | 10/15 | €15,091 | €15,247 | +€157 | +1.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €7,031 | €7,187 | +€157 | +2.2% |
| Amounts payable | 17/49 | €31,269 | €35,840 | +€4,571 | +14.6% |
| Amounts payable within one year | 42/48 | €31,269 | €35,840 | +€4,571 | +14.6% |
| Trade debts | 44 | €7,243 | €10,765 | +€3,522 | +48.6% |
| Suppliers | 440/4 | €7,243 | €7,165 | -€78 | -1.1% |
| Bills of exchange payable | 441 | - | €3,600 | +€3,600 | |
| Taxes, remuneration and social security | 45 | €24,026 | €25,075 | +€1,049 | +4.4% |
| Taxes | 450/3 | €931 | €1,247 | +€315 | +33.9% |
| Remuneration and social security | 454/9 | €23,095 | €23,828 | +€734 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €139 | €139 | = | 0.0% |
| Other operating charges | 640/8 | €135 | €4,703 | +€4,569 | +3,397% |
| Gross operating margin | 9900 | €1,740 | €6,788 | +€5,048 | +290% |
| Operating profit (loss) | 9901 | €1,466 | €1,946 | +€480 | +32.7% |
| Financial income | 75/76B | €482 | - | -€482 | |
| Recurring financial income | 75 | €482 | - | -€482 | |
| Financial charges | 65/66B | €490 | €543 | +€53 | +10.8% |
| Recurring financial charges | 65 | €490 | €543 | +€53 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €1,459 | €1,403 | -€55 | -3.8% |
| Income taxes | 67/77 | €311 | €1,247 | +€935 | +300% |
| Profit (loss) for the period | 9904 | €1,147 | €157 | -€991 | -86.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,147 | €157 | -€991 | -86.3% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.