CRONUS CONSULTANCY: 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.
CRONUS CONSULTANCY
Largest movements
- Current investments +€39,399
up €39,399 (+10.1%), from €388,589 to €427,988
- Tangible fixed assets -€20,990
down €20,990 (-16.1%), from €130,208 to €109,218
of which Land and buildings: -€11,796
- Receivables within one year -€17,749
down €17,749 (-39.7%), from €44,655 to €26,906
of which Trade receivables: -€14,652
- Financial fixed assets -€8,441
down €8,441 (-11.0%), from €76,916 to €68,475
- Receivables after one year +€8,441
up €8,441 (+281.4%), from €3,000 to €11,441
- Reserves +€13,688
up €13,688 (+2.8%), from €492,502 to €506,190
- Other debts -€9,280
down €9,280 (-8.2%), from €112,968 to €103,688
- Tax, wage and social debts -€9,119
down €9,119 (-48.7%), from €18,735 to €9,616
of which Taxes: -€9,119
- Gross operating margin -€44,040
down €44,040 (-47.2%), from €93,294 to €49,254
- Taxes -€14,053
down €14,053 (-64.2%), from €21,892 to €7,839
- Financial income +€3,525
up €3,525 (+123.5%), from €2,854 to €6,379
- Write-downs +€2,673
new in 2025: €2,673
- Financial charges -€1,388
down €1,388 (-15.6%), from €8,872 to €7,484
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 | €651,043 | €653,212 | +€2,169 | +0.3% |
| Fixed assets | 21/28 | €207,124 | €177,693 | -€29,431 | -14.2% |
| Tangible fixed assets | 22/27 | €130,208 | €109,218 | -€20,990 | -16.1% |
| Land and buildings | 22 | €118,910 | €107,114 | -€11,796 | -9.9% |
| Plant, machinery and equipment | 23 | €1,586 | €792 | -€794 | -50.1% |
| Furniture and vehicles | 24 | €9,712 | €1,312 | -€8,400 | -86.5% |
| Financial fixed assets | 28 | €76,916 | €68,475 | -€8,441 | -11.0% |
| Current assets | 29/58 | €443,919 | €475,519 | +€31,600 | +7.1% |
| Amounts receivable after more than one year | 29 | €3,000 | €11,441 | +€8,441 | +281.4% |
| Other amounts receivable | 291 | €3,000 | €11,441 | +€8,441 | +281.4% |
| Amounts receivable within one year | 40/41 | €44,655 | €26,906 | -€17,749 | -39.7% |
| Trade receivables | 40 | €30,472 | €15,820 | -€14,652 | -48.1% |
| Other amounts receivable | 41 | €14,183 | €11,086 | -€3,097 | -21.8% |
| Current investments | 50/53 | €388,589 | €427,988 | +€39,399 | +10.1% |
| Cash at bank and in hand | 54/58 | €7,102 | €8,533 | +€1,431 | +20.2% |
| Deferred charges and accrued income | 490/1 | €573 | €651 | +€78 | +13.6% |
| Total equity and liabilities | 10/49 | €651,043 | €653,212 | +€2,169 | +0.3% |
| Equity | 10/15 | €511,102 | €524,790 | +€13,688 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €492,502 | €506,190 | +€13,688 | +2.8% |
| Distributable reserves | 133 | €492,502 | €506,190 | +€13,688 | +2.8% |
| Amounts payable | 17/49 | €139,940 | €128,422 | -€11,519 | -8.2% |
| Amounts payable after more than one year | 17 | €3,632 | €1,439 | -€2,193 | -60.4% |
| Financial debts | 170/4 | €3,632 | €1,439 | -€2,193 | -60.4% |
| Amounts payable within one year | 42/48 | €136,184 | €121,190 | -€14,994 | -11.0% |
| Current portion of amounts payable after more than one year | 42 | €2,193 | €2,193 | = | 0.0% |
| Trade debts | 44 | €2,287 | €5,693 | +€3,405 | +148.9% |
| Suppliers | 440/4 | €2,287 | €5,693 | +€3,405 | +148.9% |
| Taxes, remuneration and social security | 45 | €18,735 | €9,616 | -€9,119 | -48.7% |
| Taxes | 450/3 | €16,935 | €7,816 | -€9,119 | -53.8% |
| Remuneration and social security | 454/9 | €1,800 | €1,800 | = | 0.0% |
| Other amounts payable | 47/48 | €112,968 | €103,688 | -€9,280 | -8.2% |
| Accrued charges and deferred income | 492/3 | €125 | €5,793 | +€5,668 | +4534.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,376 | €20,990 | +€614 | +3.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,673 | +€2,673 | |
| Other operating charges | 640/8 | €2,992 | €2,959 | -€33 | -1.1% |
| Gross operating margin | 9900 | €93,294 | €49,254 | -€44,040 | -47.2% |
| Operating profit (loss) | 9901 | €69,926 | €22,632 | -€47,294 | -67.6% |
| Financial income | 75/76B | €2,854 | €6,379 | +€3,525 | +123.5% |
| Recurring financial income | 75 | €2,854 | €6,379 | +€3,525 | +123.5% |
| Financial charges | 65/66B | €8,872 | €7,484 | -€1,388 | -15.6% |
| Recurring financial charges | 65 | €8,872 | €7,484 | -€1,388 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €63,909 | €21,527 | -€42,382 | -66.3% |
| Income taxes | 67/77 | €21,892 | €7,839 | -€14,053 | -64.2% |
| Profit (loss) for the period | 9904 | €42,016 | €13,688 | -€28,328 | -67.4% |
| Profit (loss) for the period to be appropriated | 9905 | €42,016 | €13,688 | -€28,328 | -67.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.