CROES GUY: 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 GUY
Largest movements
- Stocks and contracts -€9,138
down €9,138 (-100%), from €9,138 to €0
- Cash +€7,575
up €7,575 (+118%), from €6,427 to €14,002
mainly Stocks and contracts (+€9,138) and Depreciation (+€4,148)
- Receivables within one year -€2,413
down €2,413 (-13.2%), from €18,291 to €15,878
of which Other amounts receivable: -€1,264
- Deferred charges and accrued income -€1,518
down €1,518 (-48.4%), from €3,135 to €1,618
- Tangible fixed assets +€863
up €863 (+19.6%), from €4,395 to €5,259
of which Furniture and vehicles: +€1,461
- Trade debts -€7,412
down €7,412 (-93.0%), from €7,968 to €556
- Tax, wage and social debts +€2,617
up €2,617 (+185%), from €1,417 to €4,033
of which Taxes: +€2,617
- Profit (loss) carried forward +€2,151
up €2,151 (+34.5%), from -€6,239 to -€4,089
- Other debts -€1,986
down €1,986 (-8.9%), from €22,251 to €20,265
- Depreciation -€500
down €500 (-10.8%), from €4,648 to €4,148
- Taxes +€376
up €376 (+13.8%), from €2,717 to €3,093
- Financial charges -€321
down €321 (-49.7%), from €646 to €324
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 | €41,387 | €36,756 | -€4,631 | -11.2% |
| Fixed assets | 21/28 | €4,395 | €5,259 | +€863 | +19.6% |
| Tangible fixed assets | 22/27 | €4,395 | €5,259 | +€863 | +19.6% |
| Plant, machinery and equipment | 23 | €598 | €0 | -€598 | -100% |
| Furniture and vehicles | 24 | €3,797 | €5,259 | +€1,461 | +38.5% |
| Current assets | 29/58 | €36,991 | €31,497 | -€5,494 | -14.9% |
| Stocks and contracts in progress | 3 | €9,138 | €0 | -€9,138 | -100% |
| Contracts in progress | 37 | €9,138 | €0 | -€9,138 | -100% |
| Amounts receivable within one year | 40/41 | €18,291 | €15,878 | -€2,413 | -13.2% |
| Trade receivables | 40 | €17,027 | €15,878 | -€1,150 | -6.8% |
| Other amounts receivable | 41 | €1,264 | €0 | -€1,264 | -100% |
| Cash at bank and in hand | 54/58 | €6,427 | €14,002 | +€7,575 | +118% |
| Deferred charges and accrued income | 490/1 | €3,135 | €1,618 | -€1,518 | -48.4% |
| Total equity and liabilities | 10/49 | €41,387 | €36,756 | -€4,631 | -11.2% |
| Equity | 10/15 | €9,750 | €11,901 | +€2,151 | +22.1% |
| Reserves | 13 | €15,989 | €15,989 | = | 0.0% |
| Distributable reserves | 133 | €15,989 | €15,989 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,239 | -€4,089 | +€2,151 | +34.5% |
| Amounts payable | 17/49 | €31,637 | €24,855 | -€6,782 | -21.4% |
| Amounts payable within one year | 42/48 | €31,637 | €24,855 | -€6,782 | -21.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €7,968 | €556 | -€7,412 | -93.0% |
| Suppliers | 440/4 | €7,968 | €556 | -€7,412 | -93.0% |
| Taxes, remuneration and social security | 45 | €1,417 | €4,033 | +€2,617 | +185% |
| Taxes | 450/3 | €1,417 | €4,033 | +€2,617 | +185% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €22,251 | €20,265 | -€1,986 | -8.9% |
| Remuneration, social security and pensions | 62 | €1,340 | €1,284 | -€56 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,648 | €4,148 | -€500 | -10.8% |
| Other operating charges | 640/8 | €1,511 | €1,472 | -€40 | -2.6% |
| Gross operating margin | 9900 | €12,432 | €12,345 | -€87 | -0.7% |
| Operating profit (loss) | 9901 | €4,932 | €5,441 | +€508 | +10.3% |
| Financial income | 75/76B | €101 | €127 | +€26 | +25.9% |
| Recurring financial income | 75 | €101 | €127 | +€26 | +25.9% |
| Financial charges | 65/66B | €646 | €324 | -€321 | -49.7% |
| Recurring financial charges | 65 | €646 | €324 | -€321 | -49.7% |
| Profit (loss) for the period before taxes | 9903 | €4,388 | €5,244 | +€856 | +19.5% |
| Income taxes | 67/77 | €2,717 | €3,093 | +€376 | +13.8% |
| Profit (loss) for the period | 9904 | €1,671 | €2,151 | +€480 | +28.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,671 | €2,151 | +€480 | +28.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.