CRONO: 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.
What changed
CRONO
NACE 73.300, Public relations and communication consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€653
2024 · €1,565-€911
Equity
€114,498
2024 · €113,845+€653
Cash
€24,621
2024 · €23,219+€1,402
Balance sheet total
€259,990
2024 · €263,734-€3,744
Largest movements
Assets
- Deferred charges and accrued income -€4,496
down €4,496 (-89.5%), from €5,026 to €530
Equity and liabilities
- Current portion of long-term debt -€8,740
no longer reported in 2025 (was €8,740)
- Other debts +€5,101
up €5,101 (+3.8%), from €135,922 to €141,023
Income statement
- Gross operating margin -€4,157
down €4,157 (-12.0%), from €34,673 to €30,516
- Financial charges -€2,467
down €2,467 (-24.8%), from €9,969 to €7,502
- Turnover -€2,422
down €2,422 (-4.5%), from €54,347 to €51,924
- Purchases and services +€1,735
up €1,735 (+8.8%), from €19,674 to €21,409
- Taxes -€741
down €741 (-40.6%), from €1,823 to €1,082
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.
Result 2024
€1,565
Gross operating margin
-€4,157
Depreciation
+€122
Other operating charges
-€73
Financial income
-€11
Financial charges
+€2,467
Taxes
+€741
Result 2025
€653
raises the resultlowers the result
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.
From operations
+€27,459
Investment
-€17,318
Financing
-€8,740
Cash 2024
€23,219
From operations (derived)
+€27,459
Net result for the year
+€653
Depreciation
+€17,708
Receivables within one year
+€260
Deferred charges and accrued income
+€4,496
Trade debts
-€275
Tax, wage and social debts
-€484
Other debts
+€5,101
Investment (derived)
-€17,318
Investment in fixed assets (net)
-€17,318
Financing
-€8,740
Current portion of long-term debt
-€8,740
Cash 2025
€24,621
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €263,734 | €259,990 | -€3,744 | -1.4% |
| Fixed assets | 21/28 | €235,224 | €234,834 | -€390 | -0.2% |
| Tangible fixed assets | 22/27 | €125,224 | €124,834 | -€390 | -0.3% |
| Land and buildings | 22 | €40,611 | €34,922 | -€5,689 | -14.0% |
| Plant, machinery and equipment | 23 | €2,309 | €2,790 | +€481 | +20.8% |
| Furniture and vehicles | 24 | €4,152 | €19,826 | +€15,673 | +377% |
| Other tangible fixed assets | 26 | €78,152 | €67,297 | -€10,855 | -13.9% |
| Financial fixed assets | 28 | €110,000 | €110,000 | = | 0.0% |
| Current assets | 29/58 | €28,510 | €25,156 | -€3,354 | -11.8% |
| Amounts receivable within one year | 40/41 | €266 | €6 | -€260 | -97.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €266 | €6 | -€260 | -97.7% |
| Cash at bank and in hand | 54/58 | €23,219 | €24,621 | +€1,402 | +6.0% |
| Deferred charges and accrued income | 490/1 | €5,026 | €530 | -€4,496 | -89.5% |
| Total equity and liabilities | 10/49 | €263,734 | €259,990 | -€3,744 | -1.4% |
| Equity | 10/15 | €113,845 | €114,498 | +€653 | +0.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €51,300 | €52,300 | +€1,000 | +1.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €45,100 | €46,100 | +€1,000 | +2.2% |
| Profit (loss) carried forward | 14 | €545 | €198 | -€347 | -63.6% |
| Amounts payable | 17/49 | €149,889 | €145,492 | -€4,398 | -2.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €149,889 | €145,492 | -€4,398 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €8,740 | - | -€8,740 | |
| Trade debts | 44 | €1,267 | €992 | -€275 | -21.7% |
| Suppliers | 440/4 | €1,267 | €992 | -€275 | -21.7% |
| Taxes, remuneration and social security | 45 | €3,961 | €3,476 | -€484 | -12.2% |
| Taxes | 450/3 | €3,961 | €3,476 | -€484 | -12.2% |
| Other amounts payable | 47/48 | €135,922 | €141,023 | +€5,101 | +3.8% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Turnover | 70 | €54,347 | €51,924 | -€2,422 | -4.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €19,674 | €21,409 | +€1,735 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,830 | €17,708 | -€122 | -0.7% |
| Other operating charges | 640/8 | €3,498 | €3,572 | +€73 | +2.1% |
| Gross operating margin | 9900 | €34,673 | €30,516 | -€4,157 | -12.0% |
| Operating profit (loss) | 9901 | €13,344 | €9,235 | -€4,109 | -30.8% |
| Financial income | 75/76B | €13 | €2 | -€11 | -85.0% |
| Recurring financial income | 75 | €13 | €2 | -€11 | -85.0% |
| Financial charges | 65/66B | €9,969 | €7,502 | -€2,467 | -24.8% |
| Recurring financial charges | 65 | €9,969 | €7,502 | -€2,467 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €3,388 | €1,736 | -€1,652 | -48.8% |
| Income taxes | 67/77 | €1,823 | €1,082 | -€741 | -40.6% |
| Profit (loss) for the period | 9904 | €1,565 | €653 | -€911 | -58.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,565 | €653 | -€911 | -58.2% |
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 28 October 2026 via checked.be.