CREWPLANNER: 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.
CREWPLANNER
Largest movements
- Cash +€116,988
up €116,988 (+557.8%), from €20,974 to €137,962
mainly Depreciation (+€151,393) and Net result for the year (+€116,741)
- Receivables within one year -€102,025
down €102,025 (-46.3%), from €220,487 to €118,462
of which Other amounts receivable: -€112,929
- Intangible fixed assets +€53,403
up €53,403 (+14.9%), from €359,599 to €413,002
- Financial fixed assets -€17,814
down €17,814 (-92.5%), from €19,254 to €1,440
- Tangible fixed assets +€17,024
up €17,024 (+44.5%), from €38,272 to €55,296
of which Assets under construction and advance payments: +€24,787
- Profit (loss) carried forward +€116,741
up €116,741 (+29.8%), from €392,109 to €508,850
- Tax, wage and social debts -€54,276
down €54,276 (-31.2%), from €174,199 to €119,924
of which Taxes: -€58,856
- Trade debts +€48,435
up €48,435 (+991.7%), from €4,884 to €53,319
- Other debts -€44,989
down €44,989 (-100.0%), from €45,000 to €11
- Current portion of long-term debt +€16,821
new in 2025: €16,821
- Staff costs +€213,464
up €213,464 (+72.3%), from €295,307 to €508,771
- Gross operating margin +€171,873
up €171,873 (+24.2%), from €710,481 to €882,355
- Taxes -€40,095
down €40,095 (-49.9%), from €80,324 to €40,229
- Depreciation +€31,730
up €31,730 (+26.5%), from €119,663 to €151,393
- Financial charges +€16,784
up €16,784 (+294.2%), from €5,706 to €22,490
of which Non-recurring financial charges: +€12,088
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 | €684,793 | €767,525 | +€82,732 | +12.1% |
| Fixed assets | 21/28 | €417,125 | €469,738 | +€52,613 | +12.6% |
| Intangible fixed assets | 21 | €359,599 | €413,002 | +€53,403 | +14.9% |
| Tangible fixed assets | 22/27 | €38,272 | €55,296 | +€17,024 | +44.5% |
| Plant, machinery and equipment | 23 | €1,074 | €818 | -€257 | -23.9% |
| Furniture and vehicles | 24 | €21,428 | €16,313 | -€5,115 | -23.9% |
| Other tangible fixed assets | 26 | €15,769 | €13,378 | -€2,391 | -15.2% |
| Assets under construction and advance payments | 27 | - | €24,787 | +€24,787 | |
| Financial fixed assets | 28 | €19,254 | €1,440 | -€17,814 | -92.5% |
| Current assets | 29/58 | €267,667 | €297,787 | +€30,120 | +11.3% |
| Amounts receivable within one year | 40/41 | €220,487 | €118,462 | -€102,025 | -46.3% |
| Trade receivables | 40 | €97,555 | €108,459 | +€10,904 | +11.2% |
| Other amounts receivable | 41 | €122,932 | €10,003 | -€112,929 | -91.9% |
| Cash at bank and in hand | 54/58 | €20,974 | €137,962 | +€116,988 | +557.8% |
| Deferred charges and accrued income | 490/1 | €26,206 | €41,363 | +€15,157 | +57.8% |
| Total equity and liabilities | 10/49 | €684,793 | €767,525 | +€82,732 | +12.1% |
| Equity | 10/15 | €410,709 | €527,450 | +€116,741 | +28.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €392,109 | €508,850 | +€116,741 | +29.8% |
| Amounts payable | 17/49 | €274,083 | €240,075 | -€34,009 | -12.4% |
| Amounts payable within one year | 42/48 | €274,083 | €240,075 | -€34,009 | -12.4% |
| Current portion of amounts payable after more than one year | 42 | - | €16,821 | +€16,821 | |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €4,884 | €53,319 | +€48,435 | +991.7% |
| Suppliers | 440/4 | €4,884 | €53,319 | +€48,435 | +991.7% |
| Taxes, remuneration and social security | 45 | €174,199 | €119,924 | -€54,276 | -31.2% |
| Taxes | 450/3 | €116,217 | €57,362 | -€58,856 | -50.6% |
| Remuneration and social security | 454/9 | €57,982 | €62,562 | +€4,580 | +7.9% |
| Other amounts payable | 47/48 | €45,000 | €11 | -€44,989 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €106 | +€106 | |
| Remuneration, social security and pensions | 62 | €295,307 | €508,771 | +€213,464 | +72.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119,663 | €151,393 | +€31,730 | +26.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,081 | €0 | -€1,081 | -100.0% |
| Other operating charges | 640/8 | €3,239 | €1,767 | -€1,473 | -45.5% |
| Non-recurring operating charges | 66A | - | €41,019 | +€41,019 | |
| Gross operating margin | 9900 | €710,481 | €882,355 | +€171,873 | +24.2% |
| Operating profit (loss) | 9901 | €291,191 | €179,406 | -€111,786 | -38.4% |
| Financial income | 75/76B | €9,192 | €54 | -€9,138 | -99.4% |
| Recurring financial income | 75 | €9,192 | €54 | -€9,138 | -99.4% |
| Financial charges | 65/66B | €5,706 | €22,490 | +€16,784 | +294.2% |
| Recurring financial charges | 65 | €5,044 | €9,740 | +€4,696 | +93.1% |
| Non-recurring financial charges | 66B | €662 | €12,750 | +€12,088 | +1825.9% |
| Profit (loss) for the period before taxes | 9903 | €294,678 | €156,970 | -€137,708 | -46.7% |
| Income taxes | 67/77 | €80,324 | €40,229 | -€40,095 | -49.9% |
| Profit (loss) for the period | 9904 | €214,354 | €116,741 | -€97,613 | -45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €214,354 | €116,741 | -€97,613 | -45.5% |
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 3 October 2026 via checked.be.