CRONKEL GRAPHICS: 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.
CRONKEL GRAPHICS
Largest movements
- Tangible fixed assets -€34,103
down €34,103 (-6.5%), from €524,469 to €490,366
of which Land and buildings: -€19,516
- Receivables within one year +€18,481
up €18,481 (+121.4%), from €15,218 to €33,699
of which Trade receivables: +€12,966
- Cash -€7,188
down €7,188 (-56.4%), from €12,735 to €5,548
mainly Debts after one year (-€46,770) and Receivables within one year (-€18,481)
- Debts after one year -€46,770
down €46,770 (-25.6%), from €182,655 to €135,885
of which Financial debts: -€44,166
- Accrued charges and deferred income +€38,222
up €38,222 (+63894.6%), from €60 to €38,282
- Reserves +€19,313
up €19,313 (+13.4%), from €143,948 to €163,261
- Other debts -€15,868
down €15,868 (-34.0%), from €46,691 to €30,823
- Short-term financial debts -€14,739
down €14,739 (-33.0%), from €44,602 to €29,863
of which Other loans: -€14,629
- Financial charges +€15,583
up €15,583 (+104.7%), from €14,884 to €30,467
- Other operating charges +€10,757
up €10,757 (+317.8%), from €3,385 to €14,142
- Depreciation -€8,304
down €8,304 (-19.1%), from €43,578 to €35,274
- Taxes -€5,283
down €5,283 (-33.9%), from €15,602 to €10,319
- Gross operating margin +€1,426
up €1,426 (+1.3%), from €107,508 to €108,933
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 | €554,939 | €532,807 | -€22,133 | -4.0% |
| Fixed assets | 21/28 | €524,469 | €490,366 | -€34,103 | -6.5% |
| Tangible fixed assets | 22/27 | €524,469 | €490,366 | -€34,103 | -6.5% |
| Land and buildings | 22 | €498,526 | €479,009 | -€19,516 | -3.9% |
| Plant, machinery and equipment | 23 | €2,649 | €874 | -€1,775 | -67.0% |
| Furniture and vehicles | 24 | €23,295 | €10,482 | -€12,812 | -55.0% |
| Current assets | 29/58 | €30,470 | €42,440 | +€11,970 | +39.3% |
| Amounts receivable within one year | 40/41 | €15,218 | €33,699 | +€18,481 | +121.4% |
| Trade receivables | 40 | €7,263 | €20,228 | +€12,966 | +178.5% |
| Other amounts receivable | 41 | €7,956 | €13,471 | +€5,515 | +69.3% |
| Cash at bank and in hand | 54/58 | €12,735 | €5,548 | -€7,188 | -56.4% |
| Deferred charges and accrued income | 490/1 | €2,517 | €3,194 | +€677 | +26.9% |
| Total equity and liabilities | 10/49 | €554,939 | €532,807 | -€22,133 | -4.0% |
| Equity | 10/15 | €169,658 | €188,138 | +€18,480 | +10.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €143,948 | €163,261 | +€19,313 | +13.4% |
| Distributable reserves | 133 | €143,948 | €163,261 | +€19,313 | +13.4% |
| Profit (loss) carried forward | 14 | €7,110 | €6,277 | -€833 | -11.7% |
| Amounts payable | 17/49 | €385,282 | €344,669 | -€40,613 | -10.5% |
| Amounts payable after more than one year | 17 | €182,655 | €135,885 | -€46,770 | -25.6% |
| Financial debts | 170/4 | €180,050 | €135,885 | -€44,166 | -24.5% |
| Other amounts payable | 178/9 | €2,605 | €0 | -€2,605 | -100.0% |
| Amounts payable within one year | 42/48 | €202,567 | €170,502 | -€32,065 | -15.8% |
| Current portion of amounts payable after more than one year | 42 | €45,484 | €44,495 | -€989 | -2.2% |
| Financial debts | 43 | €44,602 | €29,863 | -€14,739 | -33.0% |
| Credit institutions | 430/8 | €29,973 | €29,863 | -€110 | -0.4% |
| Other loans | 439 | €14,629 | €0 | -€14,629 | -100.0% |
| Trade debts | 44 | €56,900 | €50,890 | -€6,010 | -10.6% |
| Suppliers | 440/4 | €56,900 | €50,890 | -€6,010 | -10.6% |
| Advances received on contracts in progress | 46 | €363 | €0 | -€363 | -100.0% |
| Taxes, remuneration and social security | 45 | €8,527 | €14,432 | +€5,905 | +69.2% |
| Taxes | 450/3 | €8,527 | €14,432 | +€5,905 | +69.2% |
| Other amounts payable | 47/48 | €46,691 | €30,823 | -€15,868 | -34.0% |
| Accrued charges and deferred income | 492/3 | €60 | €38,282 | +€38,222 | +63894.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,578 | €35,274 | -€8,304 | -19.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€581 | -€581 | |
| Other operating charges | 640/8 | €3,385 | €14,142 | +€10,757 | +317.8% |
| Gross operating margin | 9900 | €107,508 | €108,933 | +€1,426 | +1.3% |
| Operating profit (loss) | 9901 | €60,545 | €60,099 | -€446 | -0.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -76.9% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -76.9% |
| Financial charges | 65/66B | €14,884 | €30,467 | +€15,583 | +104.7% |
| Recurring financial charges | 65 | €14,884 | €30,467 | +€15,583 | +104.7% |
| Profit (loss) for the period before taxes | 9903 | €45,661 | €29,632 | -€16,030 | -35.1% |
| Income taxes | 67/77 | €15,602 | €10,319 | -€5,283 | -33.9% |
| Profit (loss) for the period | 9904 | €30,060 | €19,313 | -€10,747 | -35.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,060 | €19,313 | -€10,747 | -35.8% |
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 8 October 2026 via checked.be.