CRC ENGINEERING: what changed
Two fiscal 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.
CRC ENGINEERING
Largest movements
- Receivables within one year +€753,237
up €753,237 (+33.1%), from €2.3m to €3.0m
of which Trade receivables: +€416,229
- Current investments -€500,000
down €500,000 (-80.0%), from €625,000 to €125,000
- Cash -€89,869
down €89,869 (-9.4%), from €955,418 to €865,549
mainly Receivables within one year (-€753,237) and Trade debts (-€329,031)
- Deferred charges and accrued income +€74,055
up €74,055 (+80.3%), from €92,194 to €166,248
- Profit (loss) carried forward +€648,973
up €648,973 (+40.3%), from €1.6m to €2.3m
- Trade debts -€329,031
down €329,031 (-80.5%), from €408,875 to €79,844
- Debts after one year -€136,496
down €136,496 (-30.5%), from €446,822 to €310,325
- Staff costs +€347,670
up €347,670 (+14.2%), from €2.4m to €2.8m
- Taxes -€112,282
down €112,282 (-31.0%), from €362,489 to €250,207
- Write-downs -€85,939
down €85,939, from €62,907 to -€23,032
- Gross operating margin -€44,048
down €44,048 (-1.1%), from €4.1m to €4.1m
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.
Cash bridge derived
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 | €5,317,157 | €5,506,643 | +€189,486 | +3.6% |
| Fixed assets | 21/28 | €1,366,159 | €1,318,222 | -€47,936 | -3.5% |
| Intangible fixed assets | 21 | €6,157 | €3,302 | -€2,855 | -46.4% |
| Tangible fixed assets | 22/27 | €1,251,360 | €1,206,279 | -€45,081 | -3.6% |
| Land and buildings | 22 | €598,841 | €534,088 | -€64,753 | -10.8% |
| Plant, machinery and equipment | 23 | €105,637 | €188,042 | +€82,406 | +78.0% |
| Furniture and vehicles | 24 | €546,882 | €478,545 | -€68,337 | -12.5% |
| Other tangible fixed assets | 26 | - | €5,604 | +€5,604 | |
| Financial fixed assets | 28 | €108,642 | €108,642 | = | 0.0% |
| Current assets | 29/58 | €3,950,999 | €4,188,421 | +€237,422 | +6.0% |
| Amounts receivable within one year | 40/41 | €2,278,387 | €3,031,624 | +€753,237 | +33.1% |
| Trade receivables | 40 | €2,251,409 | €2,667,638 | +€416,229 | +18.5% |
| Other amounts receivable | 41 | €26,978 | €363,987 | +€337,008 | +1249.2% |
| Current investments | 50/53 | €625,000 | €125,000 | -€500,000 | -80.0% |
| Cash at bank and in hand | 54/58 | €955,418 | €865,549 | -€89,869 | -9.4% |
| Deferred charges and accrued income | 490/1 | €92,194 | €166,248 | +€74,055 | +80.3% |
| Total equity and liabilities | 10/49 | €5,317,157 | €5,506,643 | +€189,486 | +3.6% |
| Equity | 10/15 | €3,519,361 | €4,168,333 | +€648,973 | +18.4% |
| Contributions | 10/11 | €337,000 | €337,000 | = | 0.0% |
| Reserves | 13 | €1,573,555 | €1,573,555 | = | 0.0% |
| Non-distributable reserves | 130/1 | €33,700 | €33,700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €33,700 | €33,700 | = | 0.0% |
| Distributable reserves | 133 | €1,539,855 | €1,539,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,608,805 | €2,257,778 | +€648,973 | +40.3% |
| Amounts payable | 17/49 | €1,797,796 | €1,338,310 | -€459,486 | -25.6% |
| Amounts payable after more than one year | 17 | €446,822 | €310,325 | -€136,496 | -30.5% |
| Financial debts | 170/4 | €446,822 | €310,325 | -€136,496 | -30.5% |
| Amounts payable within one year | 42/48 | €1,049,310 | €775,391 | -€273,919 | -26.1% |
| Current portion of amounts payable after more than one year | 42 | €93,889 | €133,792 | +€39,904 | +42.5% |
| Trade debts | 44 | €408,875 | €79,844 | -€329,031 | -80.5% |
| Suppliers | 440/4 | €408,875 | €79,844 | -€329,031 | -80.5% |
| Taxes, remuneration and social security | 45 | €542,860 | €560,857 | +€17,997 | +3.3% |
| Taxes | 450/3 | €178,655 | €151,400 | -€27,255 | -15.3% |
| Remuneration and social security | 454/9 | €364,205 | €409,457 | +€45,252 | +12.4% |
| Other amounts payable | 47/48 | €3,686 | €898 | -€2,788 | -75.6% |
| Accrued charges and deferred income | 492/3 | €301,665 | €252,593 | -€49,072 | -16.3% |
| Remuneration, social security and pensions | 62 | €2,448,636 | €2,796,305 | +€347,670 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €344,334 | €361,975 | +€17,641 | +5.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €62,907 | -€23,032 | -€85,939 | |
| Other operating charges | 640/8 | €3,843 | €7,633 | +€3,791 | +98.6% |
| Gross operating margin | 9900 | €4,099,744 | €4,055,696 | -€44,048 | -1.1% |
| Operating profit (loss) | 9901 | €1,240,025 | €912,814 | -€327,211 | -26.4% |
| Financial income | 75/76B | €1,552 | €5,953 | +€4,402 | +283.7% |
| Recurring financial income | 75 | €1,552 | €5,953 | +€4,402 | +283.7% |
| Financial charges | 65/66B | €18,560 | €19,588 | +€1,028 | +5.5% |
| Recurring financial charges | 65 | €18,560 | €19,588 | +€1,028 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €1,223,017 | €899,180 | -€323,837 | -26.5% |
| Income taxes | 67/77 | €362,489 | €250,207 | -€112,282 | -31.0% |
| Profit (loss) for the period | 9904 | €860,527 | €648,973 | -€211,555 | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €860,527 | €648,973 | -€211,555 | -24.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.