Croes Ctrl: 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.
Croes Ctrl
Largest movements
- Cash +€7,247
up €7,247 (+113%), from €6,432 to €13,679
mainly Net result for the year (+€16,442) and Tax, wage and social debts (+€4,776)
- Receivables within one year +€5,083
up €5,083 (+123%), from €4,139 to €9,222
- Tangible fixed assets +€1,512
up €1,512 (+42.1%), from €3,588 to €5,099
of which Furniture and vehicles: +€2,113
- Formation expenses -€460
down €460 (-100%), from €460 to €0
- Reserves +€13,583
up €13,583 (+2,751%), from €494 to €14,076
- Tax, wage and social debts +€4,776
up €4,776 (+101%), from €4,740 to €9,516
- Other debts -€3,016
down €3,016 (-48.3%), from €6,246 to €3,230
- Short-term financial debts -€2,752
down €2,752 (-80.3%), from €3,428 to €676
- Trade debts +€531
up €531 (+542%), from €98 to €629
- Gross operating margin +€24,152
up €24,152 (+687%), from €3,515 to €27,667
- Taxes +€4,959
up €4,959 (+673%), from €737 to €5,696
- Financial charges +€2,588
up €2,588 (+588%), from €440 to €3,028
- Depreciation +€1,172
up €1,172 (+204%), from €573 to €1,746
- Other operating charges +€335
up €335 (+76.5%), from €437 to €772
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 | €15,006 | €28,388 | +€13,382 | +89.2% |
| Formation expenses | 20 | €460 | €0 | -€460 | -100% |
| Fixed assets | 21/28 | €3,975 | €5,486 | +€1,512 | +38.0% |
| Tangible fixed assets | 22/27 | €3,588 | €5,099 | +€1,512 | +42.1% |
| Plant, machinery and equipment | 23 | €2,935 | €2,333 | -€602 | -20.5% |
| Furniture and vehicles | 24 | €653 | €2,767 | +€2,113 | +323% |
| Financial fixed assets | 28 | €387 | €387 | = | 0.0% |
| Current assets | 29/58 | €10,571 | €22,902 | +€12,330 | +117% |
| Amounts receivable within one year | 40/41 | €4,139 | €9,222 | +€5,083 | +123% |
| Trade receivables | 40 | €4,139 | €9,222 | +€5,083 | +123% |
| Cash at bank and in hand | 54/58 | €6,432 | €13,679 | +€7,247 | +113% |
| Total equity and liabilities | 10/49 | €15,006 | €28,388 | +€13,382 | +89.2% |
| Equity | 10/15 | €495 | €14,077 | +€13,583 | +2,746% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €494 | €14,076 | +€13,583 | +2,751% |
| Distributable reserves | 133 | €494 | €14,076 | +€13,583 | +2,751% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €14,511 | €14,311 | -€201 | -1.4% |
| Amounts payable within one year | 42/48 | €14,511 | €14,051 | -€460 | -3.2% |
| Financial debts | 43 | €3,428 | €676 | -€2,752 | -80.3% |
| Credit institutions | 430/8 | €3,428 | €676 | -€2,752 | -80.3% |
| Trade debts | 44 | €98 | €629 | +€531 | +542% |
| Suppliers | 440/4 | €98 | €629 | +€531 | +542% |
| Taxes, remuneration and social security | 45 | €4,740 | €9,516 | +€4,776 | +101% |
| Taxes | 450/3 | €4,740 | €9,516 | +€4,776 | +101% |
| Other amounts payable | 47/48 | €6,246 | €3,230 | -€3,016 | -48.3% |
| Accrued charges and deferred income | 492/3 | - | €260 | +€260 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €573 | €1,746 | +€1,172 | +204% |
| Other operating charges | 640/8 | €437 | €772 | +€335 | +76.5% |
| Gross operating margin | 9900 | €3,515 | €27,667 | +€24,152 | +687% |
| Operating profit (loss) | 9901 | €2,504 | €25,150 | +€22,645 | +904% |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | €440 | €3,028 | +€2,588 | +588% |
| Recurring financial charges | 65 | €440 | €3,028 | +€2,588 | +588% |
| Profit (loss) for the period before taxes | 9903 | €2,064 | €22,138 | +€20,074 | +973% |
| Income taxes | 67/77 | €737 | €5,696 | +€4,959 | +673% |
| Profit (loss) for the period | 9904 | €1,327 | €16,442 | +€15,115 | +1,139% |
| Profit (loss) for the period to be appropriated | 9905 | €1,327 | €16,442 | +€15,115 | +1,139% |
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 25 October 2026 via checked.be.