CRK 90-91: 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.
CRK 90-91
Largest movements
- Cash +€348,138
up €348,138 (+87.7%), from €397,178 to €745,317
mainly Net result for the year (+€404,131) and Depreciation (+€48,310)
- Receivables within one year +€69,443
up €69,443 (+19.1%), from €363,615 to €433,057
of which Other amounts receivable: +€69,443
- Tangible fixed assets -€48,310
down €48,310 (-20.6%), from €234,004 to €185,695
- Reserves +€404,131
up €404,131 (+56.3%), from €718,275 to €1.1m
- Other debts -€26,317
down €26,317 (-69.7%), from €37,754 to €11,437
- Gross operating margin +€84,097
up €84,097 (+10.1%), from €833,457 to €917,554
- Taxes +€27,979
up €27,979 (+25.9%), from €108,158 to €136,137
- Staff costs -€19,814
down €19,814 (-6.3%), from €314,871 to €295,057
- Other operating charges -€16,828
down €16,828 (-47.5%), from €35,431 to €18,603
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 | €1,028,191 | €1,396,206 | +€368,015 | +35.8% |
| Fixed assets | 21/28 | €235,684 | €187,375 | -€48,310 | -20.5% |
| Tangible fixed assets | 22/27 | €234,004 | €185,695 | -€48,310 | -20.6% |
| Land and buildings | 22 | €45,092 | €33,930 | -€11,161 | -24.8% |
| Plant, machinery and equipment | 23 | €64,815 | €51,525 | -€13,290 | -20.5% |
| Furniture and vehicles | 24 | €28,334 | €20,646 | -€7,688 | -27.1% |
| Leasing and similar rights | 25 | €36,828 | €28,676 | -€8,152 | -22.1% |
| Other tangible fixed assets | 26 | €58,935 | €50,917 | -€8,019 | -13.6% |
| Financial fixed assets | 28 | €1,680 | €1,680 | = | 0.0% |
| Current assets | 29/58 | €792,507 | €1,208,831 | +€416,324 | +52.5% |
| Stocks and contracts in progress | 3 | €17,448 | €13,402 | -€4,046 | -23.2% |
| Stocks | 30/36 | €17,448 | €13,402 | -€4,046 | -23.2% |
| Amounts receivable within one year | 40/41 | €363,615 | €433,057 | +€69,443 | +19.1% |
| Trade receivables | 40 | €72,600 | €72,600 | = | 0.0% |
| Other amounts receivable | 41 | €291,015 | €360,457 | +€69,443 | +23.9% |
| Cash at bank and in hand | 54/58 | €397,178 | €745,317 | +€348,138 | +87.7% |
| Deferred charges and accrued income | 490/1 | €14,266 | €17,055 | +€2,789 | +19.6% |
| Total equity and liabilities | 10/49 | €1,028,191 | €1,396,206 | +€368,015 | +35.8% |
| Equity | 10/15 | €728,275 | €1,132,405 | +€404,131 | +55.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €718,275 | €1,122,405 | +€404,131 | +56.3% |
| Distributable reserves | 133 | €718,275 | €1,122,405 | +€404,131 | +56.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €299,916 | €263,800 | -€36,116 | -12.0% |
| Amounts payable after more than one year | 17 | €27,743 | €16,063 | -€11,680 | -42.1% |
| Financial debts | 170/4 | €27,743 | €16,063 | -€11,680 | -42.1% |
| Amounts payable within one year | 42/48 | €272,174 | €247,737 | -€24,437 | -9.0% |
| Current portion of amounts payable after more than one year | 42 | €21,960 | €30,974 | +€9,014 | +41.0% |
| Financial debts | 43 | €27,151 | €35,438 | +€8,286 | +30.5% |
| Credit institutions | 430/8 | €27,151 | €35,438 | +€8,286 | +30.5% |
| Trade debts | 44 | €70,300 | €65,934 | -€4,367 | -6.2% |
| Suppliers | 440/4 | €70,300 | €65,934 | -€4,367 | -6.2% |
| Taxes, remuneration and social security | 45 | €115,008 | €103,955 | -€11,053 | -9.6% |
| Taxes | 450/3 | €104,259 | €67,979 | -€36,280 | -34.8% |
| Remuneration and social security | 454/9 | €10,748 | €35,976 | +€25,228 | +235% |
| Other amounts payable | 47/48 | €37,754 | €11,437 | -€26,317 | -69.7% |
| Remuneration, social security and pensions | 62 | €314,871 | €295,057 | -€19,814 | -6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,425 | €48,310 | +€3,885 | +8.7% |
| Other operating charges | 640/8 | €35,431 | €18,603 | -€16,828 | -47.5% |
| Non-recurring operating charges | 66A | - | €50 | +€50 | |
| Gross operating margin | 9900 | €833,457 | €917,554 | +€84,097 | +10.1% |
| Operating profit (loss) | 9901 | €438,730 | €555,534 | +€116,804 | +26.6% |
| Financial income | 75/76B | €2,399 | €52 | -€2,348 | -97.8% |
| Recurring financial income | 75 | €2,399 | €52 | -€2,348 | -97.8% |
| Financial charges | 65/66B | €13,664 | €15,318 | +€1,654 | +12.1% |
| Recurring financial charges | 65 | €13,664 | €15,318 | +€1,654 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | €427,465 | €540,267 | +€112,802 | +26.4% |
| Income taxes | 67/77 | €108,158 | €136,137 | +€27,979 | +25.9% |
| Profit (loss) for the period | 9904 | €319,307 | €404,131 | +€84,823 | +26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €319,307 | €404,131 | +€84,823 | +26.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.