Crescente JSMA toitures: what changed
Crescente JSMA toitures
Largest movements
- Tangible fixed assets -€33,387
down €33,387 (-23.4%), from €142,850 to €109,462
of which Leasing and similar rights: -€30,330
- Cash +€21,693
up €21,693 (+434%), from €5,000 to €26,693
mainly Depreciation (+€43,312) and Trade debts (+€31,706)
- Receivables within one year +€16,882
new in 2025: €16,882
of which Other amounts receivable: +€9,151
- Stocks and contracts -€5,350
down €5,350 (-34.4%), from €15,560 to €10,210
- Deferred charges and accrued income +€2,211
new in 2025: €2,211
- Debts after one year -€95,991
down €95,991 (-67.7%), from €141,782 to €45,791
of which Other amounts payable: -€74,822
- Trade debts +€31,706
up €31,706 (+1,217%), from €2,605 to €34,311
- Other debts +€23,996
new in 2025: €23,996
- Profit (loss) carried forward +€19,356
up €19,356, from -€8,177 to €11,179
- Tax, wage and social debts +€12,232
new in 2025: €12,232
of which Taxes: +€10,803
- Gross operating margin +€83,864
up €83,864, from -€7,927 to €75,937
- Depreciation +€43,061
up €43,061 (+17,213%), from €250 to €43,312
- Staff costs +€6,030
new in 2025: €6,030
- Taxes +€3,531
new in 2025: €3,531
- Financial charges +€3,343
new in 2025: €3,343
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €163,410 | €165,458 | +€2,048 | +1.3% |
| Fixed assets | 21/28 | €142,850 | €109,462 | -€33,387 | -23.4% |
| Tangible fixed assets | 22/27 | €142,850 | €109,462 | -€33,387 | -23.4% |
| Plant, machinery and equipment | 23 | €40,691 | €40,823 | +€131 | +0.3% |
| Furniture and vehicles | 24 | €11,240 | €8,052 | -€3,188 | -28.4% |
| Leasing and similar rights | 25 | €90,918 | €60,588 | -€30,330 | -33.4% |
| Current assets | 29/58 | €20,560 | €55,996 | +€35,436 | +172% |
| Stocks and contracts in progress | 3 | €15,560 | €10,210 | -€5,350 | -34.4% |
| Stocks | 30/36 | €15,560 | €10,210 | -€5,350 | -34.4% |
| Amounts receivable within one year | 40/41 | - | €16,882 | +€16,882 | |
| Trade receivables | 40 | - | €7,732 | +€7,732 | |
| Other amounts receivable | 41 | - | €9,151 | +€9,151 | |
| Cash at bank and in hand | 54/58 | €5,000 | €26,693 | +€21,693 | +434% |
| Deferred charges and accrued income | 490/1 | - | €2,211 | +€2,211 | |
| Total equity and liabilities | 10/49 | €163,410 | €165,458 | +€2,048 | +1.3% |
| Equity | 10/15 | -€3,177 | €16,179 | +€19,356 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,177 | €11,179 | +€19,356 | |
| Amounts payable | 17/49 | €166,587 | €149,279 | -€17,307 | -10.4% |
| Amounts payable after more than one year | 17 | €141,782 | €45,791 | -€95,991 | -67.7% |
| Financial debts | 170/4 | €66,961 | €45,791 | -€21,169 | -31.6% |
| Other amounts payable | 178/9 | €74,822 | - | -€74,822 | |
| Amounts payable within one year | 42/48 | €24,804 | €103,488 | +€78,683 | +317% |
| Current portion of amounts payable after more than one year | 42 | €22,199 | €32,948 | +€10,749 | +48.4% |
| Trade debts | 44 | €2,605 | €34,311 | +€31,706 | +1,217% |
| Suppliers | 440/4 | €2,605 | €34,311 | +€31,706 | +1,217% |
| Taxes, remuneration and social security | 45 | - | €12,232 | +€12,232 | |
| Taxes | 450/3 | - | €10,803 | +€10,803 | |
| Remuneration and social security | 454/9 | - | €1,430 | +€1,430 | |
| Other amounts payable | 47/48 | - | €23,996 | +€23,996 | |
| Remuneration, social security and pensions | 62 | - | €6,030 | +€6,030 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €250 | €43,312 | +€43,061 | +17,213% |
| Other operating charges | 640/8 | - | €1,549 | +€1,549 | |
| Gross operating margin | 9900 | -€7,927 | €75,937 | +€83,864 | |
| Operating profit (loss) | 9901 | -€8,177 | €25,047 | +€33,224 | |
| Financial income | 75/76B | - | €2,016 | +€2,016 | |
| Recurring financial income | 75 | - | €2,016 | +€2,016 | |
| Financial charges | 65/66B | - | €3,343 | +€3,343 | |
| Recurring financial charges | 65 | - | €3,343 | +€3,343 | |
| Profit (loss) for the period before taxes | 9903 | -€8,177 | €23,720 | +€31,897 | |
| Income taxes | 67/77 | - | €3,531 | +€3,531 | |
| Profit (loss) for the period | 9904 | -€8,177 | €20,189 | +€28,366 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,177 | €20,189 | +€28,366 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.