CROC ART: 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.
CROC ART
Largest movements
- Cash +€8,713
up €8,713 (+79.3%), from €10,994 to €19,707
mainly Other debts (+€32,169) and Net result for the year (+€31,073)
- Receivables within one year +€7,865
new in 2025: €7,865
- Current investments +€4,964
up €4,964 (+16.3%), from €30,500 to €35,464
- Deferred charges and accrued income +€2,744
up €2,744 (+39.8%), from €6,902 to €9,646
- Other debts +€32,169
up €32,169 (+155%), from €20,731 to €52,901
- Profit (loss) carried forward -€16,127
down €16,127 (-69.2%), from €23,309 to €7,182
- Tax, wage and social debts +€7,517
up €7,517 (+254%), from €2,955 to €10,472
- Gross operating margin +€13,776
up €13,776 (+45.0%), from €30,589 to €44,365
- Taxes +€5,142
up €5,142 (+79.9%), from €6,432 to €11,574
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 | €48,395 | €72,681 | +€24,286 | +50.2% |
| Current assets | 29/58 | €48,395 | €72,681 | +€24,286 | +50.2% |
| Amounts receivable within one year | 40/41 | - | €7,865 | +€7,865 | |
| Trade receivables | 40 | - | €7,865 | +€7,865 | |
| Current investments | 50/53 | €30,500 | €35,464 | +€4,964 | +16.3% |
| Cash at bank and in hand | 54/58 | €10,994 | €19,707 | +€8,713 | +79.3% |
| Deferred charges and accrued income | 490/1 | €6,902 | €9,646 | +€2,744 | +39.8% |
| Total equity and liabilities | 10/49 | €48,395 | €72,681 | +€24,286 | +50.2% |
| Equity | 10/15 | €24,709 | €8,582 | -€16,127 | -65.3% |
| Contributions | 10/11 | €1,400 | €1,400 | = | 0.0% |
| Contributions outside capital | 11 | €1,400 | €1,400 | = | 0.0% |
| Other | 1109/19 | €1,400 | €1,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,309 | €7,182 | -€16,127 | -69.2% |
| Amounts payable | 17/49 | €23,686 | €64,099 | +€40,413 | +171% |
| Amounts payable within one year | 42/48 | €23,686 | €64,099 | +€40,413 | +171% |
| Trade debts | 44 | - | €726 | +€726 | |
| Suppliers | 440/4 | - | €726 | +€726 | |
| Taxes, remuneration and social security | 45 | €2,955 | €10,472 | +€7,517 | +254% |
| Taxes | 450/3 | €2,955 | €10,472 | +€7,517 | +254% |
| Other amounts payable | 47/48 | €20,731 | €52,901 | +€32,169 | +155% |
| Other operating charges | 640/8 | €1,570 | €1,619 | +€50 | +3.2% |
| Gross operating margin | 9900 | €30,589 | €44,365 | +€13,776 | +45.0% |
| Operating profit (loss) | 9901 | €29,020 | €42,745 | +€13,726 | +47.3% |
| Financial income | 75/76B | €128 | €2 | -€126 | -98.2% |
| Recurring financial income | 75 | €128 | €2 | -€126 | -98.2% |
| Financial charges | 65/66B | €70 | €100 | +€30 | +42.9% |
| Recurring financial charges | 65 | €70 | €100 | +€30 | +42.9% |
| Profit (loss) for the period before taxes | 9903 | €29,078 | €42,648 | +€13,570 | +46.7% |
| Income taxes | 67/77 | €6,432 | €11,574 | +€5,142 | +79.9% |
| Profit (loss) for the period | 9904 | €22,645 | €31,073 | +€8,428 | +37.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,645 | €31,073 | +€8,428 | +37.2% |
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 20 October 2026 via checked.be.