Crocus Management: what changed
Two fiscal 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 Management
Largest movements
- Tangible fixed assets +€431,506
up €431,506 (+94.3%), from €457,392 to €888,898
of which Land and buildings: +€447,978
- Receivables within one year +€344,304
up €344,304 (+6780.1%), from €5,078 to €349,382
of which Trade receivables: +€331,444
- Deferred charges and accrued income -€64,931
down €64,931 (-78.2%), from €83,027 to €18,095
- Receivables after one year +€28,995
up €28,995 (+29.0%), from €100,000 to €128,995
of which Trade receivables: +€128,995
- Revaluation surpluses +€454,817
new in 2024: €454,817
- Other debts +€318,419
up €318,419 (+3086.2%), from €10,317 to €328,736
- Tax, wage and social debts -€19,316
down €19,316 (-25.5%), from €75,882 to €56,566
of which Taxes: -€20,478
- Debts after one year -€15,164
down €15,164 (-3.1%), from €496,954 to €481,790
- Financial income -€16,921
down €16,921 (-87.1%), from €19,421 to €2,500
- Staff costs -€14,365
down €14,365 (-5.0%), from €288,843 to €274,478
- Financial charges +€10,781
up €10,781 (+80.9%), from €13,323 to €24,104
- Other operating charges -€5,133
down €5,133 (-33.7%), from €15,226 to €10,094
- Depreciation -€5,041
down €5,041 (-14.5%), from €34,686 to €29,644
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €684,907 | €1,435,158 | +€750,251 | +109.5% |
| Fixed assets | 21/28 | €457,567 | €889,073 | +€431,506 | +94.3% |
| Tangible fixed assets | 22/27 | €457,392 | €888,898 | +€431,506 | +94.3% |
| Land and buildings | 22 | €412,022 | €860,000 | +€447,978 | +108.7% |
| Furniture and vehicles | 24 | €45,369 | €28,898 | -€16,472 | -36.3% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €227,340 | €546,085 | +€318,745 | +140.2% |
| Amounts receivable after more than one year | 29 | €100,000 | €128,995 | +€28,995 | +29.0% |
| Trade receivables | 290 | - | €128,995 | +€128,995 | |
| Other amounts receivable | 291 | €100,000 | - | -€100,000 | |
| Stocks and contracts in progress | 3 | €4,030 | €4,030 | = | 0.0% |
| Stocks | 30/36 | €4,030 | €4,030 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,078 | €349,382 | +€344,304 | +6780.1% |
| Trade receivables | 40 | €5,000 | €336,444 | +€331,444 | +6628.9% |
| Other amounts receivable | 41 | €78 | €12,938 | +€12,860 | +16455.7% |
| Cash at bank and in hand | 54/58 | €35,205 | €45,582 | +€10,377 | +29.5% |
| Deferred charges and accrued income | 490/1 | €83,027 | €18,095 | -€64,931 | -78.2% |
| Total equity and liabilities | 10/49 | €684,907 | €1,435,158 | +€750,251 | +109.5% |
| Equity | 10/15 | €54,349 | €513,692 | +€459,343 | +845.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | - | €454,817 | +€454,817 | |
| Profit (loss) carried forward | 14 | €35,749 | €40,275 | +€4,526 | +12.7% |
| Amounts payable | 17/49 | €630,558 | €921,466 | +€290,908 | +46.1% |
| Amounts payable after more than one year | 17 | €496,954 | €481,790 | -€15,164 | -3.1% |
| Financial debts | 170/4 | €496,954 | €481,790 | -€15,164 | -3.1% |
| Amounts payable within one year | 42/48 | €133,604 | €439,676 | +€306,072 | +229.1% |
| Current portion of amounts payable after more than one year | 42 | €14,911 | €15,164 | +€253 | +1.7% |
| Financial debts | 43 | - | €9 | +€9 | |
| Credit institutions | 430/8 | - | €9 | +€9 | |
| Trade debts | 44 | €32,493 | €39,201 | +€6,707 | +20.6% |
| Suppliers | 440/4 | €32,493 | €39,201 | +€6,707 | +20.6% |
| Taxes, remuneration and social security | 45 | €75,882 | €56,566 | -€19,316 | -25.5% |
| Taxes | 450/3 | €39,022 | €18,544 | -€20,478 | -52.5% |
| Remuneration and social security | 454/9 | €36,860 | €38,022 | +€1,161 | +3.2% |
| Other amounts payable | 47/48 | €10,317 | €328,736 | +€318,419 | +3086.2% |
| Remuneration, social security and pensions | 62 | €288,843 | €274,478 | -€14,365 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,686 | €29,644 | -€5,041 | -14.5% |
| Other operating charges | 640/8 | €15,226 | €10,094 | -€5,133 | -33.7% |
| Non-recurring operating charges | 66A | - | €950 | +€950 | |
| Gross operating margin | 9900 | €347,738 | €351,884 | +€4,146 | +1.2% |
| Operating profit (loss) | 9901 | €8,983 | €36,718 | +€27,735 | +308.8% |
| Financial income | 75/76B | €19,421 | €2,500 | -€16,921 | -87.1% |
| Recurring financial income | 75 | €19,421 | €2,500 | -€16,921 | -87.1% |
| Financial charges | 65/66B | €13,323 | €24,104 | +€10,781 | +80.9% |
| Recurring financial charges | 65 | €13,323 | €24,104 | +€10,781 | +80.9% |
| Profit (loss) for the period before taxes | 9903 | €15,080 | €15,114 | +€34 | +0.2% |
| Income taxes | 67/77 | €7,841 | €10,588 | +€2,747 | +35.0% |
| Profit (loss) for the period | 9904 | €7,240 | €4,526 | -€2,713 | -37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,240 | €4,526 | -€2,713 | -37.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.