"CRGderm": 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.
"CRGderm"
Largest movements
- Cash +€74,545
up €74,545 (+91.9%), from €81,084 to €155,629
mainly Receivables within one year (+€36,562) and Net result for the year (+€31,080)
- Receivables within one year -€36,562
down €36,562 (-97.4%), from €37,543 to €981
- Deferred charges and accrued income -€4,024
down €4,024 (-43.9%), from €9,167 to €5,143
- Tangible fixed assets -€2,211
down €2,211 (-14.2%), from €15,583 to €13,371
of which Furniture and vehicles: -€3,735
- Profit (loss) carried forward +€31,080
up €31,080 (+26.9%), from €115,644 to €146,724
- Trade debts -€1,921
down €1,921 (-49.1%), from €3,915 to €1,994
- Other debts +€1,778
up €1,778 (+63.7%), from €2,792 to €4,570
- Gross operating margin -€15,020
down €15,020 (-24.8%), from €60,604 to €45,584
- Taxes -€3,514
down €3,514 (-29.7%), from €11,825 to €8,311
- Depreciation +€2,680
up €2,680 (+240.1%), from €1,116 to €3,796
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 | €143,376 | €175,124 | +€31,748 | +22.1% |
| Fixed assets | 21/28 | €15,583 | €13,371 | -€2,211 | -14.2% |
| Tangible fixed assets | 22/27 | €15,583 | €13,371 | -€2,211 | -14.2% |
| Plant, machinery and equipment | 23 | - | €1,523 | +€1,523 | |
| Furniture and vehicles | 24 | €15,583 | €11,848 | -€3,735 | -24.0% |
| Current assets | 29/58 | €127,794 | €161,753 | +€33,959 | +26.6% |
| Amounts receivable within one year | 40/41 | €37,543 | €981 | -€36,562 | -97.4% |
| Trade receivables | 40 | €37,543 | €981 | -€36,562 | -97.4% |
| Cash at bank and in hand | 54/58 | €81,084 | €155,629 | +€74,545 | +91.9% |
| Deferred charges and accrued income | 490/1 | €9,167 | €5,143 | -€4,024 | -43.9% |
| Total equity and liabilities | 10/49 | €143,376 | €175,124 | +€31,748 | +22.1% |
| Equity | 10/15 | €117,644 | €148,724 | +€31,080 | +26.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,644 | €146,724 | +€31,080 | +26.9% |
| Amounts payable | 17/49 | €25,732 | €26,400 | +€668 | +2.6% |
| Amounts payable within one year | 42/48 | €25,732 | €26,400 | +€668 | +2.6% |
| Trade debts | 44 | €3,915 | €1,994 | -€1,921 | -49.1% |
| Suppliers | 440/4 | €3,915 | €1,994 | -€1,921 | -49.1% |
| Taxes, remuneration and social security | 45 | €19,025 | €19,836 | +€811 | +4.3% |
| Taxes | 450/3 | €19,025 | €19,836 | +€811 | +4.3% |
| Other amounts payable | 47/48 | €2,792 | €4,570 | +€1,778 | +63.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,116 | €3,796 | +€2,680 | +240.1% |
| Other operating charges | 640/8 | €846 | €583 | -€263 | -31.1% |
| Gross operating margin | 9900 | €60,604 | €45,584 | -€15,020 | -24.8% |
| Operating profit (loss) | 9901 | €58,641 | €41,204 | -€17,437 | -29.7% |
| Financial income | 75/76B | €0 | €3 | +€3 | |
| Recurring financial income | 75 | €0 | €3 | +€3 | |
| Financial charges | 65/66B | €2,157 | €1,816 | -€341 | -15.8% |
| Recurring financial charges | 65 | €2,157 | €1,816 | -€341 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €56,485 | €39,391 | -€17,094 | -30.3% |
| Income taxes | 67/77 | €11,825 | €8,311 | -€3,514 | -29.7% |
| Profit (loss) for the period | 9904 | €44,659 | €31,080 | -€13,580 | -30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €44,659 | €31,080 | -€13,580 | -30.4% |
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 1 October 2026 via checked.be.