CRITICAL HOLDING: 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.
CRITICAL HOLDING
Largest movements
- Cash -€4,516
down €4,516 (-38.4%), from €11,774 to €7,257
mainly Receivables within one year (-€3,000) and Net result for the year (-€1,841)
- Receivables within one year +€3,000
up €3,000, from €0 to €3,000
- Formation expenses -€388
down €388 (-100%), from €388 to €0
- Profit (loss) carried forward -€1,841
down €1,841 (-14.3%), from -€12,858 to -€14,699
- Gross operating margin +€1,103
up €1,103 (+63.6%), from -€1,734 to -€632
- Depreciation -€670
down €670 (-63.3%), from €1,058 to €388
- Other operating charges +€151
up €151 (+29.1%), from €519 to €670
- Financial charges +€31
up €31 (+25.9%), from €120 to €151
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.
Derived cash bridge
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 | €24,161 | €22,257 | -€1,904 | -7.9% |
| Formation expenses | 20 | €388 | €0 | -€388 | -100% |
| Fixed assets | 21/28 | €12,000 | €12,000 | = | 0.0% |
| Financial fixed assets | 28 | €12,000 | €12,000 | = | 0.0% |
| Current assets | 29/58 | €11,774 | €10,257 | -€1,516 | -12.9% |
| Amounts receivable within one year | 40/41 | €0 | €3,000 | +€3,000 | |
| Trade receivables | 40 | €0 | €3,000 | +€3,000 | |
| Cash at bank and in hand | 54/58 | €11,774 | €7,257 | -€4,516 | -38.4% |
| Total equity and liabilities | 10/49 | €24,161 | €22,257 | -€1,904 | -7.9% |
| Equity | 10/15 | €7,142 | €5,301 | -€1,841 | -25.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,858 | -€14,699 | -€1,841 | -14.3% |
| Amounts payable | 17/49 | €17,019 | €16,956 | -€63 | -0.4% |
| Amounts payable within one year | 42/48 | €17,019 | €16,956 | -€63 | -0.4% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €47 | €0 | -€47 | -100% |
| Taxes | 450/3 | €47 | €0 | -€47 | -100% |
| Other amounts payable | 47/48 | €16,972 | €16,956 | -€16 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,058 | €388 | -€670 | -63.3% |
| Other operating charges | 640/8 | €519 | €670 | +€151 | +29.1% |
| Gross operating margin | 9900 | -€1,734 | -€632 | +€1,103 | +63.6% |
| Operating profit (loss) | 9901 | -€3,311 | -€1,690 | +€1,622 | +49.0% |
| Financial charges | 65/66B | €120 | €151 | +€31 | +25.9% |
| Recurring financial charges | 65 | €120 | €151 | +€31 | +25.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,431 | -€1,841 | +€1,591 | +46.4% |
| Profit (loss) for the period | 9904 | -€3,431 | -€1,841 | +€1,591 | +46.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,431 | -€1,841 | +€1,591 | +46.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.