CRL Consulting: 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.
CRL Consulting
Largest movements
- Financial fixed assets -€75,000
down €75,000 (-99.9%), from €75,096 to €96
- Receivables within one year -€19,184
down €19,184 (-34.9%), from €55,005 to €35,822
of which Other amounts receivable: -€15,826
- Cash +€2,959
up €2,959 (+5.8%), from €50,628 to €53,587
mainly Investment in fixed assets (net) (+€72,873) and Receivables within one year (+€19,184)
- Profit (loss) carried forward -€84,244
down €84,244 (-61.8%), from €136,297 to €52,053
- Trade debts -€10,762
down €10,762 (-90.8%), from €11,850 to €1,088
- Tax, wage and social debts +€4,939
up €4,939 (+52.3%), from €9,446 to €14,385
of which Remuneration and social security: +€4,000
- Financial charges +€75,104
up €75,104 (+4,143%), from €1,813 to €76,916
of which Non-recurring financial charges: +€74,999
- Gross operating margin -€6,942
down €6,942 (-12.6%), from €54,979 to €48,037
- Taxes -€3,825
down €3,825 (-29.7%), from €12,900 to €9,075
- Other operating charges +€2,671
up €2,671 (+637%), from €419 to €3,090
- Financial income -€700
down €700 (-80.2%), from €874 to €173
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 | €184,324 | €94,846 | -€89,478 | -48.5% |
| Fixed assets | 21/28 | €77,483 | €4,022 | -€73,461 | -94.8% |
| Tangible fixed assets | 22/27 | €2,387 | €3,926 | +€1,539 | +64.5% |
| Plant, machinery and equipment | 23 | €2,157 | €3,926 | +€1,770 | +82.1% |
| Furniture and vehicles | 24 | €230 | €0 | -€230 | -100% |
| Financial fixed assets | 28 | €75,096 | €96 | -€75,000 | -99.9% |
| Current assets | 29/58 | €106,841 | €90,824 | -€16,017 | -15.0% |
| Amounts receivable within one year | 40/41 | €55,005 | €35,822 | -€19,184 | -34.9% |
| Trade receivables | 40 | €14,086 | €10,727 | -€3,358 | -23.8% |
| Other amounts receivable | 41 | €40,920 | €25,094 | -€15,826 | -38.7% |
| Cash at bank and in hand | 54/58 | €50,628 | €53,587 | +€2,959 | +5.8% |
| Deferred charges and accrued income | 490/1 | €1,207 | €1,415 | +€207 | +17.2% |
| Total equity and liabilities | 10/49 | €184,324 | €94,846 | -€89,478 | -48.5% |
| Equity | 10/15 | €148,617 | €64,373 | -€84,244 | -56.7% |
| Contributions | 10/11 | €12,320 | €12,320 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,297 | €52,053 | -€84,244 | -61.8% |
| Amounts payable | 17/49 | €35,707 | €30,473 | -€5,234 | -14.7% |
| Amounts payable within one year | 42/48 | €35,707 | €30,473 | -€5,234 | -14.7% |
| Trade debts | 44 | €11,850 | €1,088 | -€10,762 | -90.8% |
| Suppliers | 440/4 | €11,850 | €1,088 | -€10,762 | -90.8% |
| Taxes, remuneration and social security | 45 | €9,446 | €14,385 | +€4,939 | +52.3% |
| Taxes | 450/3 | €9,446 | €10,385 | +€939 | +9.9% |
| Remuneration and social security | 454/9 | - | €4,000 | +€4,000 | |
| Other amounts payable | 47/48 | €14,411 | €15,000 | +€589 | +4.1% |
| Non-recurring operating income | 76A | €8,893 | €0 | -€8,893 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €592 | €588 | -€5 | -0.8% |
| Other operating charges | 640/8 | €419 | €3,090 | +€2,671 | +637% |
| Non-recurring operating charges | 66A | - | €25,139 | +€25,139 | |
| Gross operating margin | 9900 | €54,979 | €48,037 | -€6,942 | -12.6% |
| Operating profit (loss) | 9901 | €53,967 | €19,221 | -€34,747 | -64.4% |
| Financial income | 75/76B | €874 | €173 | -€700 | -80.2% |
| Recurring financial income | 75 | €874 | €173 | -€700 | -80.2% |
| Financial charges | 65/66B | €1,813 | €76,916 | +€75,104 | +4,143% |
| Recurring financial charges | 65 | €1,813 | €1,917 | +€105 | +5.8% |
| Non-recurring financial charges | 66B | - | €74,999 | +€74,999 | |
| Profit (loss) for the period before taxes | 9903 | €53,028 | -€57,522 | -€110,550 | |
| Income taxes | 67/77 | €12,900 | €9,075 | -€3,825 | -29.7% |
| Profit (loss) for the period | 9904 | €40,128 | -€66,597 | -€106,725 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,128 | -€66,597 | -€106,725 |
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 21 October 2026 via checked.be.