CROCUS CONSTRUCTION: 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.
CROCUS CONSTRUCTION
Largest movements
- Receivables within one year +€821,846
up €821,846 (+121.2%), from €678,296 to €1.5m
of which Trade receivables: +€1.1m
- Tangible fixed assets -€181,173
down €181,173 (-6.8%), from €2.6m to €2.5m
- Receivables after one year -€125,101
down €125,101 (-13.0%), from €961,449 to €836,348
- Trade debts +€395,555
up €395,555 (+76.9%), from €514,268 to €909,823
- Other debts +€338,243
up €338,243 (+45.5%), from €743,308 to €1.1m
- Profit (loss) carried forward -€139,340
down €139,340, from €5,862 to -€133,479
- Debts after one year -€49,342
down €49,342 (-2.2%), from €2.3m to €2.2m
of which Financial debts: -€193,220
- Staff costs +€251,549
up €251,549 (+35.5%), from €708,963 to €960,512
- Gross operating margin +€60,175
up €60,175 (+5.6%), from €1.1m to €1.1m
- Depreciation +€23,055
up €23,055 (+14.0%), from €164,595 to €187,650
- Taxes -€18,935
down €18,935, from €9,756 to -€9,179
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 | €4,290,461 | €4,818,341 | +€527,879 | +12.3% |
| Fixed assets | 21/28 | €2,647,729 | €2,467,556 | -€180,173 | -6.8% |
| Tangible fixed assets | 22/27 | €2,645,724 | €2,464,551 | -€181,173 | -6.8% |
| Land and buildings | 22 | €2,106,511 | €2,039,531 | -€66,980 | -3.2% |
| Plant, machinery and equipment | 23 | €142,871 | €103,948 | -€38,924 | -27.2% |
| Furniture and vehicles | 24 | €105,998 | €69,817 | -€36,182 | -34.1% |
| Leasing and similar rights | 25 | €290,344 | €251,256 | -€39,088 | -13.5% |
| Financial fixed assets | 28 | €2,005 | €3,005 | +€1,000 | +49.9% |
| Current assets | 29/58 | €1,642,732 | €2,350,785 | +€708,052 | +43.1% |
| Amounts receivable after more than one year | 29 | €961,449 | €836,348 | -€125,101 | -13.0% |
| Other amounts receivable | 291 | €961,449 | €836,348 | -€125,101 | -13.0% |
| Amounts receivable within one year | 40/41 | €678,296 | €1,500,142 | +€821,846 | +121.2% |
| Trade receivables | 40 | €361,544 | €1,437,953 | +€1.1m | +297.7% |
| Other amounts receivable | 41 | €316,752 | €62,189 | -€254,563 | -80.4% |
| Cash at bank and in hand | 54/58 | €2,987 | €14,295 | +€11,307 | +378.5% |
| Total equity and liabilities | 10/49 | €4,290,461 | €4,818,341 | +€527,879 | +12.3% |
| Equity | 10/15 | €525,862 | €386,521 | -€139,340 | -26.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Revaluation surpluses | 12 | €470,000 | €470,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,862 | -€133,479 | -€139,340 | |
| Amounts payable | 17/49 | €3,764,600 | €4,431,819 | +€667,220 | +17.7% |
| Amounts payable after more than one year | 17 | €2,286,436 | €2,237,093 | -€49,342 | -2.2% |
| Financial debts | 170/4 | €1,896,509 | €1,703,289 | -€193,220 | -10.2% |
| Other amounts payable | 178/9 | €389,926 | €533,805 | +€143,878 | +36.9% |
| Amounts payable within one year | 42/48 | €1,478,164 | €2,194,726 | +€716,562 | +48.5% |
| Current portion of amounts payable after more than one year | 42 | €201,664 | €193,220 | -€8,444 | -4.2% |
| Trade debts | 44 | €514,268 | €909,823 | +€395,555 | +76.9% |
| Suppliers | 440/4 | €514,268 | €909,823 | +€395,555 | +76.9% |
| Taxes, remuneration and social security | 45 | €18,924 | €10,132 | -€8,792 | -46.5% |
| Taxes | 450/3 | €9,781 | €8 | -€9,773 | -99.9% |
| Remuneration and social security | 454/9 | €9,142 | €10,124 | +€982 | +10.7% |
| Other amounts payable | 47/48 | €743,308 | €1,081,551 | +€338,243 | +45.5% |
| Remuneration, social security and pensions | 62 | €708,963 | €960,512 | +€251,549 | +35.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €164,595 | €187,650 | +€23,055 | +14.0% |
| Other operating charges | 640/8 | €19,899 | €25,286 | +€5,387 | +27.1% |
| Non-recurring operating charges | 66A | - | €19,152 | +€19,152 | |
| Gross operating margin | 9900 | €1,081,675 | €1,141,850 | +€60,175 | +5.6% |
| Operating profit (loss) | 9901 | €188,217 | -€50,750 | -€238,967 | |
| Financial income | 75/76B | €0 | €6 | +€5 | +1348.7% |
| Recurring financial income | 75 | €0 | €6 | +€5 | +1348.7% |
| Financial charges | 65/66B | €101,765 | €97,775 | -€3,990 | -3.9% |
| Recurring financial charges | 65 | €101,765 | €97,775 | -€3,990 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €86,452 | -€148,520 | -€234,972 | |
| Income taxes | 67/77 | €9,756 | -€9,179 | -€18,935 | |
| Profit (loss) for the period | 9904 | €76,696 | -€139,340 | -€216,037 | |
| Profit (loss) for the period to be appropriated | 9905 | €76,696 | -€139,340 | -€216,037 |
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 11 October 2026 via checked.be.