CROCHELET CATHERINE: 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.
CROCHELET CATHERINE
Largest movements
- Financial fixed assets -€1.6m
down €1.6m (-88.7%), from €1.8m to €204,000
- Intangible fixed assets +€1.5m
new in 2025: €1.5m
- Receivables within one year +€184,455
up €184,455 (+2531.6%), from €7,286 to €191,741
of which Other amounts receivable: +€182,255
- Tangible fixed assets +€115,920
up €115,920 (+2570.9%), from €4,509 to €120,429
- Other debts -€784,395
down €784,395 (-64.6%), from €1.2m to €430,206
- Profit (loss) carried forward +€525,461
up €525,461 (+191.3%), from €274,684 to €800,145
- Reserves +€254,560
new in 2025: €254,560
- Tax, wage and social debts +€147,321
up €147,321 (+1401.4%), from €10,512 to €157,833
of which Remuneration and social security: +€111,737
- Current portion of long-term debt +€58,768
new in 2025: €58,768
- Gross operating margin +€833,552
up €833,552 (+697.4%), from €119,515 to €953,067
- Staff costs +€814,159
new in 2025: €814,159
- Depreciation +€131,892
up €131,892 (+15784.8%), from €836 to €132,727
- Taxes -€17,246
down €17,246 (-58.5%), from €29,458 to €12,212
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.
Cash bridge derived
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 | €1,814,694 | €2,015,926 | +€201,231 | +11.1% |
| Fixed assets | 21/28 | €1,804,509 | €1,814,029 | +€9,520 | +0.5% |
| Intangible fixed assets | 21 | - | €1,489,600 | +€1.5m | |
| Tangible fixed assets | 22/27 | €4,509 | €120,429 | +€115,920 | +2570.9% |
| Plant, machinery and equipment | 23 | €4,509 | €40,463 | +€35,954 | +797.4% |
| Furniture and vehicles | 24 | - | €54,704 | +€54,704 | |
| Other tangible fixed assets | 26 | - | €25,262 | +€25,262 | |
| Financial fixed assets | 28 | €1,800,000 | €204,000 | -€1.6m | -88.7% |
| Current assets | 29/58 | €10,185 | €201,897 | +€191,711 | +1882.2% |
| Amounts receivable within one year | 40/41 | €7,286 | €191,741 | +€184,455 | +2531.6% |
| Trade receivables | 40 | €2,192 | €4,392 | +€2,200 | +100.3% |
| Other amounts receivable | 41 | €5,094 | €187,349 | +€182,255 | +3577.9% |
| Cash at bank and in hand | 54/58 | €2,899 | €3,002 | +€102 | +3.5% |
| Deferred charges and accrued income | 490/1 | - | €7,155 | +€7,155 | |
| Total equity and liabilities | 10/49 | €1,814,694 | €2,015,926 | +€201,231 | +11.1% |
| Equity | 10/15 | €277,684 | €1,057,706 | +€780,022 | +280.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €254,560 | +€254,560 | |
| Distributable reserves | 133 | - | €254,560 | +€254,560 | |
| Profit (loss) carried forward | 14 | €274,684 | €800,145 | +€525,461 | +191.3% |
| Amounts payable | 17/49 | €1,537,010 | €958,220 | -€578,790 | -37.7% |
| Amounts payable after more than one year | 17 | €238,721 | €201,250 | -€37,471 | -15.7% |
| Financial debts | 170/4 | €238,721 | €201,250 | -€37,471 | -15.7% |
| Amounts payable within one year | 42/48 | €1,298,289 | €750,693 | -€547,596 | -42.2% |
| Current portion of amounts payable after more than one year | 42 | - | €58,768 | +€58,768 | |
| Financial debts | 43 | €71,127 | €72,209 | +€1,082 | +1.5% |
| Credit institutions | 430/8 | €71,127 | €72,209 | +€1,082 | +1.5% |
| Trade debts | 44 | €2,049 | €31,677 | +€29,628 | +1446.0% |
| Suppliers | 440/4 | €2,049 | €31,677 | +€29,628 | +1446.0% |
| Taxes, remuneration and social security | 45 | €10,512 | €157,833 | +€147,321 | +1401.4% |
| Taxes | 450/3 | €10,512 | €46,097 | +€35,584 | +338.5% |
| Remuneration and social security | 454/9 | - | €111,737 | +€111,737 | |
| Other amounts payable | 47/48 | €1,214,601 | €430,206 | -€784,395 | -64.6% |
| Accrued charges and deferred income | 492/3 | - | €6,276 | +€6,276 | |
| Non-recurring operating income | 76A | - | €19 | +€19 | |
| Remuneration, social security and pensions | 62 | - | €814,159 | +€814,159 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €836 | €132,727 | +€131,892 | +15784.8% |
| Other operating charges | 640/8 | - | €3,552 | +€3,552 | |
| Gross operating margin | 9900 | €119,515 | €953,067 | +€833,552 | +697.4% |
| Operating profit (loss) | 9901 | €118,679 | €2,628 | -€116,051 | -97.8% |
| Financial income | 75/76B | €9 | €0 | -€9 | -97.8% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -97.8% |
| Financial charges | 65/66B | €6,200 | €12,778 | +€6,578 | +106.1% |
| Recurring financial charges | 65 | €6,200 | €12,778 | +€6,578 | +106.1% |
| Profit (loss) for the period before taxes | 9903 | €112,489 | -€10,149 | -€122,638 | |
| Income taxes | 67/77 | €29,458 | €12,212 | -€17,246 | -58.5% |
| Profit (loss) for the period | 9904 | €83,031 | -€22,361 | -€105,392 | |
| Profit (loss) for the period to be appropriated | 9905 | €83,031 | -€22,361 | -€105,392 |
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 12 October 2026 via checked.be.