CRO-CONSTRUCTIONS: 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.
CRO-CONSTRUCTIONS
Largest movements
- Cash +€19,637
up €19,637 (+125%), from €15,731 to €35,368
mainly Net result for the year (+€16,645) and Depreciation (+€7,594)
- Tangible fixed assets -€5,759
down €5,759 (-31.2%), from €18,487 to €12,728
of which Furniture and vehicles: -€5,325
- Receivables within one year -€2,650
down €2,650 (-100%), from €2,650 to €0
of which Other amounts receivable: -€1,442
- Deferred charges and accrued income -€709
down €709 (-100%), from €709 to €0
- Profit (loss) carried forward +€16,645
up €16,645, from -€3,569 to €13,076
- Debts after one year -€3,085
down €3,085 (-100%), from €3,085 to €0
- Current portion of long-term debt -€3,028
down €3,028 (-49.5%), from €6,113 to €3,085
- Gross operating margin +€9,388
up €9,388 (+43.0%), from €21,828 to €31,216
- Other operating charges +€1,123
up €1,123 (+80.6%), from €1,394 to €2,517
- Financial charges +€752
up €752 (+361%), from €208 to €960
- Depreciation -€745
down €745 (-8.9%), from €8,339 to €7,594
- Taxes +€379
up €379 (+12.1%), from €3,121 to €3,500
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 | €37,670 | €48,188 | +€10,518 | +27.9% |
| Fixed assets | 21/28 | €18,580 | €12,820 | -€5,760 | -31.0% |
| Tangible fixed assets | 22/27 | €18,487 | €12,728 | -€5,759 | -31.2% |
| Plant, machinery and equipment | 23 | €6,771 | €6,421 | -€350 | -5.2% |
| Furniture and vehicles | 24 | €11,181 | €5,856 | -€5,325 | -47.6% |
| Other tangible fixed assets | 26 | €535 | €451 | -€84 | -15.7% |
| Financial fixed assets | 28 | €93 | €93 | -€0 | -0.5% |
| Current assets | 29/58 | €19,090 | €35,368 | +€16,278 | +85.3% |
| Amounts receivable within one year | 40/41 | €2,650 | €0 | -€2,650 | -100% |
| Trade receivables | 40 | €1,208 | €0 | -€1,208 | -100% |
| Other amounts receivable | 41 | €1,442 | €0 | -€1,442 | -100% |
| Cash at bank and in hand | 54/58 | €15,731 | €35,368 | +€19,637 | +125% |
| Deferred charges and accrued income | 490/1 | €709 | €0 | -€709 | -100% |
| Total equity and liabilities | 10/49 | €37,670 | €48,188 | +€10,518 | +27.9% |
| Equity | 10/15 | €2,631 | €19,276 | +€16,645 | +633% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,569 | €13,076 | +€16,645 | |
| Amounts payable | 17/49 | €35,039 | €28,912 | -€6,127 | -17.5% |
| Amounts payable after more than one year | 17 | €3,085 | €0 | -€3,085 | -100% |
| Financial debts | 170/4 | €3,085 | €0 | -€3,085 | -100% |
| Amounts payable within one year | 42/48 | €31,862 | €28,912 | -€2,950 | -9.3% |
| Current portion of amounts payable after more than one year | 42 | €6,113 | €3,085 | -€3,028 | -49.5% |
| Trade debts | 44 | €1,231 | €851 | -€380 | -30.9% |
| Suppliers | 440/4 | €1,231 | €851 | -€380 | -30.9% |
| Taxes, remuneration and social security | 45 | - | €367 | +€367 | |
| Taxes | 450/3 | - | €367 | +€367 | |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €24,518 | €24,609 | +€91 | +0.4% |
| Accrued charges and deferred income | 492/3 | €92 | €0 | -€92 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,339 | €7,594 | -€745 | -8.9% |
| Other operating charges | 640/8 | €1,394 | €2,517 | +€1,123 | +80.6% |
| Gross operating margin | 9900 | €21,828 | €31,216 | +€9,388 | +43.0% |
| Operating profit (loss) | 9901 | €12,095 | €21,105 | +€9,010 | +74.5% |
| Financial charges | 65/66B | €208 | €960 | +€752 | +361% |
| Recurring financial charges | 65 | €208 | €960 | +€752 | +361% |
| Profit (loss) for the period before taxes | 9903 | €11,887 | €20,145 | +€8,258 | +69.5% |
| Income taxes | 67/77 | €3,121 | €3,500 | +€379 | +12.1% |
| Profit (loss) for the period | 9904 | €8,766 | €16,645 | +€7,879 | +89.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,766 | €16,645 | +€7,879 | +89.9% |
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 16 October 2026 via checked.be.