CRO-MAGNON: 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-MAGNON
Largest movements
- Tangible fixed assets +€79,139
up €79,139 (+62.5%), from €126,578 to €205,717
of which Other tangible fixed assets: +€87,822
- Cash +€12,433
up €12,433 (+84.6%), from €14,690 to €27,123
mainly Debts after one year (+€68,593) and Depreciation (+€26,009)
- Debts after one year +€68,593
up €68,593 (+73.4%), from €93,433 to €162,026
- Reserves +€22,429
up €22,429 (+58.3%), from €38,470 to €60,899
of which Distributable reserves: +€22,429
- Current portion of long-term debt +€9,254
up €9,254 (+98.0%), from €9,444 to €18,698
- Other debts -€4,377
down €4,377 (-31.0%), from €14,142 to €9,765
- Tax, wage and social debts -€4,233
down €4,233 (-55.3%), from €7,651 to €3,418
of which Taxes: -€3,316
- Gross operating margin +€24,179
up €24,179 (+28.0%), from €86,345 to €110,524
- Staff costs -€8,947
down €8,947 (-14.2%), from €63,134 to €54,188
- Depreciation +€6,567
up €6,567 (+33.8%), from €19,441 to €26,009
- Taxes +€2,243
new in 2025: €2,243
- Financial charges +€1,973
up €1,973 (+67.8%), from €2,909 to €4,881
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 | €149,844 | €241,637 | +€91,793 | +61.3% |
| Fixed assets | 21/28 | €126,578 | €205,717 | +€79,139 | +62.5% |
| Tangible fixed assets | 22/27 | €126,578 | €205,717 | +€79,139 | +62.5% |
| Land and buildings | 22 | €76,921 | €71,687 | -€5,234 | -6.8% |
| Plant, machinery and equipment | 23 | €5,086 | €7,837 | +€2,752 | +54.1% |
| Furniture and vehicles | 24 | €43,604 | €37,403 | -€6,201 | -14.2% |
| Other tangible fixed assets | 26 | €968 | €88,789 | +€87,822 | +9,075% |
| Current assets | 29/58 | €23,266 | €35,920 | +€12,654 | +54.4% |
| Stocks and contracts in progress | 3 | €6,777 | €5,751 | -€1,026 | -15.1% |
| Stocks | 30/36 | €6,777 | €5,751 | -€1,026 | -15.1% |
| Amounts receivable within one year | 40/41 | €1,799 | €2,934 | +€1,136 | +63.1% |
| Trade receivables | 40 | €976 | €2,005 | +€1,029 | +105% |
| Other amounts receivable | 41 | €823 | €929 | +€107 | +13.0% |
| Cash at bank and in hand | 54/58 | €14,690 | €27,123 | +€12,433 | +84.6% |
| Deferred charges and accrued income | 490/1 | - | €112 | +€112 | |
| Total equity and liabilities | 10/49 | €149,844 | €241,637 | +€91,793 | +61.3% |
| Equity | 10/15 | €22,214 | €44,643 | +€22,429 | +101% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €38,470 | €60,899 | +€22,429 | +58.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €36,610 | €59,039 | +€22,429 | +61.3% |
| Profit (loss) carried forward | 14 | -€24,256 | -€24,256 | = | 0.0% |
| Amounts payable | 17/49 | €127,630 | €196,994 | +€69,364 | +54.3% |
| Amounts payable after more than one year | 17 | €93,433 | €162,026 | +€68,593 | +73.4% |
| Financial debts | 170/4 | €93,433 | €162,026 | +€68,593 | +73.4% |
| Amounts payable within one year | 42/48 | €33,869 | €31,881 | -€1,988 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €9,444 | €18,698 | +€9,254 | +98.0% |
| Trade debts | 44 | €2,631 | - | -€2,631 | |
| Suppliers | 440/4 | €2,631 | - | -€2,631 | |
| Taxes, remuneration and social security | 45 | €7,651 | €3,418 | -€4,233 | -55.3% |
| Taxes | 450/3 | €3,432 | €115 | -€3,316 | -96.6% |
| Remuneration and social security | 454/9 | €4,219 | €3,302 | -€917 | -21.7% |
| Other amounts payable | 47/48 | €14,142 | €9,765 | -€4,377 | -31.0% |
| Accrued charges and deferred income | 492/3 | €328 | €3,087 | +€2,759 | +841% |
| Remuneration, social security and pensions | 62 | €63,134 | €54,188 | -€8,947 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,441 | €26,009 | +€6,567 | +33.8% |
| Other operating charges | 640/8 | €1,000 | €842 | -€158 | -15.8% |
| Gross operating margin | 9900 | €86,345 | €110,524 | +€24,179 | +28.0% |
| Operating profit (loss) | 9901 | €2,769 | €29,486 | +€26,717 | +965% |
| Financial income | 75/76B | €85 | €67 | -€18 | -21.2% |
| Recurring financial income | 75 | €85 | €67 | -€18 | -21.2% |
| Financial charges | 65/66B | €2,909 | €4,881 | +€1,973 | +67.8% |
| Recurring financial charges | 65 | €2,909 | €4,881 | +€1,973 | +67.8% |
| Profit (loss) for the period before taxes | 9903 | -€54 | €24,672 | +€24,726 | |
| Income taxes | 67/77 | - | €2,243 | +€2,243 | |
| Profit (loss) for the period | 9904 | -€54 | €22,429 | +€22,483 | |
| Profit (loss) for the period to be appropriated | 9905 | -€54 | €22,429 | +€22,483 |
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 31 October 2026 via checked.be.