CROIS-SENS: 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.
CROIS-SENS
Largest movements
- Cash -€4,216
down €4,216 (-27.7%), from €15,206 to €10,990
mainly Contributions, distributions and other (-€26,000) and Tax, wage and social debts (-€3,421)
- Receivables within one year +€2,166
up €2,166 (+3.6%), from €59,774 to €61,940
of which Trade receivables: +€1,994
- Tax, wage and social debts -€3,421
down €3,421 (-35.6%), from €9,616 to €6,195
of which Taxes: -€3,421
- Reserves +€1,000
up €1,000 (+3.0%), from €32,860 to €33,860
of which Distributable reserves: +€1,000
- Gross operating margin -€13,090
down €13,090 (-26.3%), from €49,759 to €36,669
- Taxes -€1,811
down €1,811 (-17.0%), from €10,631 to €8,821
- Depreciation -€1,649
down €1,649 (-71.5%), from €2,306 to €658
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 | €85,193 | €82,437 | -€2,757 | -3.2% |
| Fixed assets | 21/28 | €1,995 | €1,337 | -€658 | -33.0% |
| Tangible fixed assets | 22/27 | €1,995 | €1,337 | -€658 | -33.0% |
| Furniture and vehicles | 24 | €1,995 | €1,337 | -€658 | -33.0% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €83,199 | €81,100 | -€2,099 | -2.5% |
| Amounts receivable within one year | 40/41 | €59,774 | €61,940 | +€2,166 | +3.6% |
| Trade receivables | 40 | €59,774 | €61,768 | +€1,994 | +3.3% |
| Other amounts receivable | 41 | €0 | €172 | +€172 | |
| Cash at bank and in hand | 54/58 | €15,206 | €10,990 | -€4,216 | -27.7% |
| Deferred charges and accrued income | 490/1 | €8,219 | €8,170 | -€49 | -0.6% |
| Total equity and liabilities | 10/49 | €85,193 | €82,437 | -€2,757 | -3.2% |
| Equity | 10/15 | €45,830 | €46,502 | +€672 | +1.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €32,860 | €33,860 | +€1,000 | +3.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €32,860 | €33,860 | +€1,000 | +3.0% |
| Profit (loss) carried forward | 14 | €570 | €242 | -€328 | -57.6% |
| Amounts payable | 17/49 | €39,363 | €35,935 | -€3,428 | -8.7% |
| Amounts payable within one year | 42/48 | €38,833 | €35,238 | -€3,595 | -9.3% |
| Trade debts | 44 | €2,617 | €2,026 | -€592 | -22.6% |
| Suppliers | 440/4 | €2,617 | €2,026 | -€592 | -22.6% |
| Taxes, remuneration and social security | 45 | €9,616 | €6,195 | -€3,421 | -35.6% |
| Taxes | 450/3 | €9,616 | €6,195 | -€3,421 | -35.6% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €26,600 | €27,017 | +€417 | +1.6% |
| Accrued charges and deferred income | 492/3 | €530 | €697 | +€167 | +31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,306 | €658 | -€1,649 | -71.5% |
| Other operating charges | 640/8 | €492 | €425 | -€67 | -13.7% |
| Gross operating margin | 9900 | €49,759 | €36,669 | -€13,090 | -26.3% |
| Operating profit (loss) | 9901 | €46,960 | €35,586 | -€11,374 | -24.2% |
| Financial charges | 65/66B | €188 | €94 | -€94 | -49.9% |
| Recurring financial charges | 65 | €188 | €94 | -€94 | -49.9% |
| Profit (loss) for the period before taxes | 9903 | €46,772 | €35,492 | -€11,280 | -24.1% |
| Income taxes | 67/77 | €10,631 | €8,821 | -€1,811 | -17.0% |
| Profit (loss) for the period | 9904 | €36,141 | €26,672 | -€9,469 | -26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,141 | €26,672 | -€9,469 | -26.2% |
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 23 October 2026 via checked.be.