CROMA CONSULTING: 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.
CROMA CONSULTING
Largest movements
- Tangible fixed assets -€12,393
down €12,393 (-29.6%), from €41,884 to €29,491
- Cash +€11,034
up €11,034 (+26.0%), from €42,464 to €53,498
mainly Depreciation (+€12,393) and Trade debts (+€470)
- Profit (loss) carried forward -€1,356
down €1,356 (-22.1%), from €6,121 to €4,765
- Gross operating margin +€1,724
up €1,724 (+15.5%), from €11,158 to €12,882
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 | €84,348 | €83,459 | -€889 | -1.1% |
| Fixed assets | 21/28 | €41,884 | €29,491 | -€12,393 | -29.6% |
| Tangible fixed assets | 22/27 | €41,884 | €29,491 | -€12,393 | -29.6% |
| Land and buildings | 22 | €41,884 | €29,491 | -€12,393 | -29.6% |
| Current assets | 29/58 | €42,464 | €53,968 | +€11,504 | +27.1% |
| Cash at bank and in hand | 54/58 | €42,464 | €53,498 | +€11,034 | +26.0% |
| Deferred charges and accrued income | 490/1 | - | €470 | +€470 | |
| Total equity and liabilities | 10/49 | €84,348 | €83,459 | -€889 | -1.1% |
| Equity | 10/15 | €83,372 | €82,016 | -€1,356 | -1.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €58,659 | €58,659 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,250 | €20,250 | = | 0.0% |
| Distributable reserves | 133 | €38,409 | €38,409 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,121 | €4,765 | -€1,356 | -22.1% |
| Amounts payable | 17/49 | €976 | €1,443 | +€467 | +47.8% |
| Amounts payable within one year | 42/48 | €976 | €1,443 | +€467 | +47.8% |
| Trade debts | 44 | €303 | €773 | +€470 | +155% |
| Suppliers | 440/4 | €303 | €773 | +€470 | +155% |
| Taxes, remuneration and social security | 45 | €158 | €154 | -€4 | -2.2% |
| Taxes | 450/3 | €158 | €154 | -€4 | -2.2% |
| Other amounts payable | 47/48 | €516 | €516 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,393 | €12,393 | = | 0.0% |
| Other operating charges | 640/8 | €1,842 | €1,804 | -€39 | -2.1% |
| Gross operating margin | 9900 | €11,158 | €12,882 | +€1,724 | +15.5% |
| Operating profit (loss) | 9901 | -€3,077 | -€1,314 | +€1,763 | +57.3% |
| Financial charges | 65/66B | €54 | €41 | -€12 | -22.6% |
| Recurring financial charges | 65 | €54 | €41 | -€12 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,131 | -€1,356 | +€1,775 | +56.7% |
| Profit (loss) for the period | 9904 | -€3,131 | -€1,356 | +€1,775 | +56.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,131 | -€1,356 | +€1,775 | +56.7% |
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 1 November 2026 via checked.be.