CRO 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.
CRO Consulting
Largest movements
- Receivables within one year +€17,848
up €17,848 (+113%), from €15,760 to €33,608
of which Trade receivables: +€17,938
- Cash +€4,722
up €4,722 (+8.1%), from €58,619 to €63,341
mainly Net result for the year (+€77,582) and Other debts (+€17,642)
- Tangible fixed assets -€2,480
down €2,480 (-74.2%), from €3,342 to €863
- Other debts +€17,642
up €17,642 (+29.4%), from €59,940 to €77,582
- Tax, wage and social debts +€2,799
up €2,799 (+19.5%), from €14,358 to €17,158
- Gross operating margin +€18,632
up €18,632 (+22.1%), from €84,125 to €102,757
- Taxes +€4,216
up €4,216 (+24.9%), from €16,909 to €21,125
- Depreciation -€2,918
down €2,918 (-45.2%), from €6,459 to €3,541
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 | €78,455 | €98,559 | +€20,104 | +25.6% |
| Fixed assets | 21/28 | €3,342 | €863 | -€2,480 | -74.2% |
| Tangible fixed assets | 22/27 | €3,342 | €863 | -€2,480 | -74.2% |
| Furniture and vehicles | 24 | €3,342 | €863 | -€2,480 | -74.2% |
| Current assets | 29/58 | €75,113 | €97,697 | +€22,584 | +30.1% |
| Amounts receivable within one year | 40/41 | €15,760 | €33,608 | +€17,848 | +113% |
| Trade receivables | 40 | €15,670 | €33,608 | +€17,938 | +114% |
| Other amounts receivable | 41 | €91 | €0 | -€91 | -100% |
| Cash at bank and in hand | 54/58 | €58,619 | €63,341 | +€4,722 | +8.1% |
| Deferred charges and accrued income | 490/1 | €733 | €748 | +€15 | +2.0% |
| Total equity and liabilities | 10/49 | €78,455 | €98,559 | +€20,104 | +25.6% |
| Equity | 10/15 | €2,500 | €2,500 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €75,955 | €96,059 | +€20,104 | +26.5% |
| Amounts payable within one year | 42/48 | €75,955 | €96,059 | +€20,104 | +26.5% |
| Trade debts | 44 | €1,657 | €1,320 | -€336 | -20.3% |
| Suppliers | 440/4 | €1,657 | €1,320 | -€336 | -20.3% |
| Taxes, remuneration and social security | 45 | €14,358 | €17,158 | +€2,799 | +19.5% |
| Taxes | 450/3 | €14,358 | €17,158 | +€2,799 | +19.5% |
| Other amounts payable | 47/48 | €59,940 | €77,582 | +€17,642 | +29.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,459 | €3,541 | -€2,918 | -45.2% |
| Other operating charges | 640/8 | €771 | €460 | -€312 | -40.4% |
| Non-recurring operating charges | 66A | - | €8 | +€8 | |
| Gross operating margin | 9900 | €84,125 | €102,757 | +€18,632 | +22.1% |
| Operating profit (loss) | 9901 | €76,895 | €98,747 | +€21,853 | +28.4% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €48 | €40 | -€8 | -16.3% |
| Recurring financial charges | 65 | €48 | €40 | -€8 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €76,849 | €98,707 | +€21,858 | +28.4% |
| Income taxes | 67/77 | €16,909 | €21,125 | +€4,216 | +24.9% |
| Profit (loss) for the period | 9904 | €59,940 | €77,582 | +€17,642 | +29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €59,940 | €77,582 | +€17,642 | +29.4% |
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 17 October 2026 via checked.be.