Cronos Business Services: 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.
Cronos Business Services
Largest movements
- Receivables within one year -€3.2m
down €3.2m (-31.0%), from €10.3m to €7.1m
of which Trade receivables: -€1.6m
- Trade debts -€2.5m
down €2.5m (-26.0%), from €9.5m to €7.0m
- Tax, wage and social debts -€382,743
down €382,743 (-51.6%), from €742,454 to €359,711
of which Taxes: -€374,740
- Profit (loss) carried forward -€258,374
down €258,374, from €966 to -€257,408
- Reserves -€117,000
down €117,000 (-95.0%), from €123,200 to €6,200
of which Distributable reserves: -€117,000
- Goods and materials +€2.2m
up €2.2m (+5.5%), from €39.4m to €41.5m
- Turnover +€1.6m
up €1.6m (+3.9%), from €40.5m to €42.1m
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 | €10,411,877 | €7,188,250 | -€3.2m | -31.0% |
| Fixed assets | 21/28 | €5,082 | €3,704 | -€1,377 | -27.1% |
| Tangible fixed assets | 22/27 | €5,082 | €3,704 | -€1,377 | -27.1% |
| Plant, machinery and equipment | 23 | €4,156 | €3,500 | -€656 | -15.8% |
| Furniture and vehicles | 24 | €926 | €204 | -€721 | -77.9% |
| Current assets | 29/58 | €10,406,795 | €7,184,545 | -€3.2m | -31.0% |
| Amounts receivable within one year | 40/41 | €10,335,078 | €7,134,712 | -€3.2m | -31.0% |
| Trade receivables | 40 | €8,523,971 | €6,916,584 | -€1.6m | -18.9% |
| Other amounts receivable | 41 | €1,811,107 | €218,127 | -€1.6m | -88.0% |
| Cash at bank and in hand | 54/58 | €7,576 | €6,596 | -€980 | -12.9% |
| Deferred charges and accrued income | 490/1 | €64,142 | €43,238 | -€20,904 | -32.6% |
| Total equity and liabilities | 10/49 | €10,411,877 | €7,188,250 | -€3.2m | -31.0% |
| Equity | 10/15 | €186,166 | -€189,208 | -€375,374 | |
| 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 | €123,200 | €6,200 | -€117,000 | -95.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €117,000 | - | -€117,000 | |
| Profit (loss) carried forward | 14 | €966 | -€257,408 | -€258,374 | |
| Provisions and deferred taxes | 16 | - | €27 | +€27 | |
| Provisions for liabilities and charges | 160/5 | - | €27 | +€27 | |
| Pensions and similar obligations | 160 | - | €27 | +€27 | |
| Amounts payable | 17/49 | €10,225,711 | €7,377,431 | -€2.8m | -27.9% |
| Amounts payable within one year | 42/48 | €10,225,711 | €7,377,431 | -€2.8m | -27.9% |
| Trade debts | 44 | €9,483,257 | €7,017,719 | -€2.5m | -26.0% |
| Suppliers | 440/4 | €9,483,257 | €7,017,719 | -€2.5m | -26.0% |
| Taxes, remuneration and social security | 45 | €742,454 | €359,711 | -€382,743 | -51.6% |
| Taxes | 450/3 | €700,263 | €325,524 | -€374,740 | -53.5% |
| Remuneration and social security | 454/9 | €42,190 | €34,187 | -€8,003 | -19.0% |
| Operating income | 70/76A | €40,538,094 | €42,130,630 | +€1.6m | +3.9% |
| Turnover | 70 | €40,523,601 | €42,116,177 | +€1.6m | +3.9% |
| Other operating income | 74 | €14,493 | €14,453 | -€40 | -0.3% |
| Operating charges | 60/66A | €40,415,761 | €42,501,986 | +€2.1m | +5.2% |
| Goods for resale, raw materials and consumables | 60 | €39,358,689 | €41,515,640 | +€2.2m | +5.5% |
| Purchases | 600/8 | €39,358,689 | €41,515,640 | +€2.2m | +5.5% |
| Services and other goods | 61 | €604,575 | €535,705 | -€68,869 | -11.4% |
| Remuneration, social security and pensions | 62 | €446,974 | €444,428 | -€2,546 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,249 | €3,787 | +€538 | +16.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €27 | +€27 | |
| Other operating charges | 640/8 | €2,274 | €2,398 | +€124 | +5.4% |
| Operating profit (loss) | 9901 | €122,333 | -€371,356 | -€493,689 | |
| Financial income | 75/76B | €11,808 | €6,584 | -€5,223 | -44.2% |
| Recurring financial income | 75 | €11,808 | €6,584 | -€5,223 | -44.2% |
| Income from current assets | 751 | €11,661 | €6,311 | -€5,350 | -45.9% |
| Other financial income | 752/9 | €147 | €274 | +€127 | +86.3% |
| Financial charges | 65/66B | €8,741 | €9,421 | +€681 | +7.8% |
| Recurring financial charges | 65 | €8,741 | €9,421 | +€681 | +7.8% |
| Debt charges | 650 | €7,653 | €8,672 | +€1,019 | +13.3% |
| Other financial charges | 652/9 | €1,088 | €750 | -€338 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €125,400 | -€374,193 | -€499,593 | |
| Income taxes | 67/77 | €1,072 | €1,181 | +€109 | +10.2% |
| Taxes | 670/3 | €1,072 | €1,181 | +€109 | +10.2% |
| Profit (loss) for the period | 9904 | €124,328 | -€375,374 | -€499,702 | |
| Profit (loss) for the period to be appropriated | 9905 | €124,328 | -€375,374 | -€499,702 |
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 25 October 2026 via checked.be.