CROLIN: 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.
CROLIN
Largest movements
- Deferred charges and accrued income +€182,722
up €182,722 (+11904.3%), from €1,535 to €184,257
- Cash +€61,454
up €61,454 (+1530.5%), from €4,015 to €65,470
mainly Net result for the year (+€171,869) and Receivables within one year (+€45,492)
- Receivables within one year -€45,492
down €45,492 (-42.4%), from €107,238 to €61,746
of which Other amounts receivable: -€70,727
- Tangible fixed assets -€34,198
down €34,198 (-20.2%), from €169,634 to €135,436
of which Plant, machinery and equipment: -€23,487
- Reserves +€127,561
up €127,561 (+50.9%), from €250,407 to €377,968
- Profit (loss) carried forward +€44,308
up €44,308, from -€44,308 to €0
- Tax, wage and social debts +€21,067
up €21,067, from €0 to €21,067
- Current portion of long-term debt -€20,250
down €20,250 (-75.0%), from €27,000 to €6,750
- Trade debts -€10,596
down €10,596 (-44.2%), from €23,973 to €13,377
- Gross operating margin +€273,718
up €273,718, from -€6,568 to €267,150
- Taxes +€61,067
up €61,067, from €0 to €61,067
- Depreciation -€3,543
down €3,543 (-9.4%), from €37,741 to €34,198
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 | €282,422 | €446,908 | +€164,486 | +58.2% |
| Fixed assets | 21/28 | €169,634 | €135,436 | -€34,198 | -20.2% |
| Tangible fixed assets | 22/27 | €169,634 | €135,436 | -€34,198 | -20.2% |
| Land and buildings | 22 | €69,819 | €59,108 | -€10,711 | -15.3% |
| Plant, machinery and equipment | 23 | €99,814 | €76,328 | -€23,487 | -23.5% |
| Current assets | 29/58 | €112,788 | €311,472 | +€198,684 | +176.2% |
| Amounts receivable within one year | 40/41 | €107,238 | €61,746 | -€45,492 | -42.4% |
| Trade receivables | 40 | €1,044 | €26,278 | +€25,234 | +2417.8% |
| Other amounts receivable | 41 | €106,194 | €35,468 | -€70,727 | -66.6% |
| Cash at bank and in hand | 54/58 | €4,015 | €65,470 | +€61,454 | +1530.5% |
| Deferred charges and accrued income | 490/1 | €1,535 | €184,257 | +€182,722 | +11904.3% |
| Total equity and liabilities | 10/49 | €282,422 | €446,908 | +€164,486 | +58.2% |
| Equity | 10/15 | €224,699 | €396,568 | +€171,869 | +76.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €250,407 | €377,968 | +€127,561 | +50.9% |
| Distributable reserves | 133 | €250,407 | €377,968 | +€127,561 | +50.9% |
| Profit (loss) carried forward | 14 | -€44,308 | €0 | +€44,308 | |
| Amounts payable | 17/49 | €57,723 | €50,340 | -€7,383 | -12.8% |
| Amounts payable after more than one year | 17 | €6,750 | €0 | -€6,750 | -100.0% |
| Financial debts | 170/4 | €6,750 | €0 | -€6,750 | -100.0% |
| Amounts payable within one year | 42/48 | €50,973 | €41,193 | -€9,780 | -19.2% |
| Current portion of amounts payable after more than one year | 42 | €27,000 | €6,750 | -€20,250 | -75.0% |
| Trade debts | 44 | €23,973 | €13,377 | -€10,596 | -44.2% |
| Suppliers | 440/4 | €23,973 | €13,377 | -€10,596 | -44.2% |
| Taxes, remuneration and social security | 45 | €0 | €21,067 | +€21,067 | |
| Taxes | 450/3 | €0 | €21,067 | +€21,067 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €9,147 | +€9,147 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,741 | €34,198 | -€3,543 | -9.4% |
| Other operating charges | 640/8 | €786 | €711 | -€75 | -9.5% |
| Gross operating margin | 9900 | -€6,568 | €267,150 | +€273,718 | |
| Operating profit (loss) | 9901 | -€45,096 | €232,241 | +€277,336 | |
| Financial income | 75/76B | €1,537 | €1,146 | -€392 | -25.5% |
| Recurring financial income | 75 | €1,537 | €1,146 | -€392 | -25.5% |
| Financial charges | 65/66B | €750 | €451 | -€299 | -39.9% |
| Recurring financial charges | 65 | €750 | €451 | -€299 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | -€44,308 | €232,936 | +€277,244 | |
| Income taxes | 67/77 | €0 | €61,067 | +€61,067 | |
| Profit (loss) for the period | 9904 | -€44,308 | €171,869 | +€216,177 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,308 | €171,869 | +€216,177 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.