CRD HOME: 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.
CRD HOME
Largest movements
- Cash -€52,447
down €52,447 (-28.0%), from €187,538 to €135,091
mainly Advances received (-€96,763) and Contributions, distributions and other (-€60,976)
- Receivables within one year +€5,148
up €5,148 (+271%), from €1,901 to €7,049
of which Other amounts receivable: +€5,101
- Advances received -€96,763
no longer reported in 2026 (was €96,763)
- Other debts +€20,597
up €20,597 (+67.4%), from €30,550 to €51,147
- Profit (loss) carried forward +€15,056
up €15,056 (+71.5%), from €21,068 to €36,125
- Tax, wage and social debts +€13,026
up €13,026 (+59.5%), from €21,897 to €34,924
- Gross operating margin +€58,134
up €58,134 (+132%), from €44,050 to €102,184
- Taxes +€12,780
up €12,780 (+147%), from €8,704 to €21,485
- Depreciation -€1,837
down €1,837 (-57.5%), from €3,195 to €1,359
- Other operating charges -€1,728
down €1,728 (-56.6%), from €3,054 to €1,326
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €191,360 | €144,402 | -€46,958 | -24.5% |
| Fixed assets | 21/28 | €316 | €513 | +€197 | +62.2% |
| Tangible fixed assets | 22/27 | €316 | €513 | +€197 | +62.2% |
| Plant, machinery and equipment | 23 | €316 | €104 | -€212 | -67.1% |
| Furniture and vehicles | 24 | - | €409 | +€409 | |
| Current assets | 29/58 | €191,043 | €143,889 | -€47,155 | -24.7% |
| Amounts receivable within one year | 40/41 | €1,901 | €7,049 | +€5,148 | +271% |
| Trade receivables | 40 | - | €47 | +€47 | |
| Other amounts receivable | 41 | €1,901 | €7,002 | +€5,101 | +268% |
| Cash at bank and in hand | 54/58 | €187,538 | €135,091 | -€52,447 | -28.0% |
| Deferred charges and accrued income | 490/1 | €1,605 | €1,749 | +€144 | +9.0% |
| Total equity and liabilities | 10/49 | €191,360 | €144,402 | -€46,958 | -24.5% |
| Equity | 10/15 | €26,068 | €41,125 | +€15,056 | +57.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,068 | €36,125 | +€15,056 | +71.5% |
| Amounts payable | 17/49 | €165,291 | €103,277 | -€62,014 | -37.5% |
| Amounts payable within one year | 42/48 | €165,291 | €103,277 | -€62,014 | -37.5% |
| Trade debts | 44 | €16,081 | €17,207 | +€1,126 | +7.0% |
| Suppliers | 440/4 | €16,081 | €17,207 | +€1,126 | +7.0% |
| Advances received on contracts in progress | 46 | €96,763 | - | -€96,763 | |
| Taxes, remuneration and social security | 45 | €21,897 | €34,924 | +€13,026 | +59.5% |
| Taxes | 450/3 | €21,897 | €34,924 | +€13,026 | +59.5% |
| Other amounts payable | 47/48 | €30,550 | €51,147 | +€20,597 | +67.4% |
| Non-recurring operating income | 76A | - | €1,555 | +€1,555 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,195 | €1,359 | -€1,837 | -57.5% |
| Other operating charges | 640/8 | €3,054 | €1,326 | -€1,728 | -56.6% |
| Gross operating margin | 9900 | €44,050 | €102,184 | +€58,134 | +132% |
| Operating profit (loss) | 9901 | €37,801 | €99,500 | +€61,699 | +163% |
| Financial income | 75/76B | €4 | €2 | -€2 | -49.6% |
| Recurring financial income | 75 | €4 | €2 | -€2 | -49.6% |
| Financial charges | 65/66B | €2,223 | €1,985 | -€238 | -10.7% |
| Recurring financial charges | 65 | €2,223 | €1,985 | -€238 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €35,582 | €97,517 | +€61,935 | +174% |
| Income taxes | 67/77 | €8,704 | €21,485 | +€12,780 | +147% |
| Profit (loss) for the period | 9904 | €26,878 | €76,032 | +€49,154 | +183% |
| Profit (loss) for the period to be appropriated | 9905 | €26,878 | €76,032 | +€49,154 | +183% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.