CROOSTY: 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.
CROOSTY
Largest movements
- Receivables within one year -€18,068
down €18,068 (-89.9%), from €20,106 to €2,038
of which Trade receivables: -€17,323
- Intangible fixed assets +€7,066
new in 2025: €7,066
- Cash +€5,212
up €5,212 (+543.3%), from €959 to €6,171
mainly Contributions, distributions and other (+€41,500) and Receivables within one year (+€18,068)
- Tangible fixed assets -€917
down €917 (-23.5%), from €3,899 to €2,982
- Contributions +€41,500
up €41,500 (+830.0%), from €5,000 to €46,500
- Trade debts -€15,710
down €15,710 (-81.3%), from €19,334 to €3,624
- Debts after one year -€14,000
no longer reported in 2025 (was €14,000)
- Profit (loss) carried forward -€11,211
down €11,211 (-48.9%), from -€22,934 to -€34,145
- Other debts -€7,292
down €7,292 (-76.2%), from €9,564 to €2,272
- Gross operating margin +€8,578
up €8,578 (+49.2%), from -€17,429 to -€8,851
- Depreciation +€943
up €943 (+137.0%), from €688 to €1,631
- Other operating charges -€235
down €235 (-27.3%), from €862 to €627
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 | €24,964 | €18,256 | -€6,708 | -26.9% |
| Fixed assets | 21/28 | €3,899 | €10,047 | +€6,148 | +157.7% |
| Intangible fixed assets | 21 | - | €7,066 | +€7,066 | |
| Tangible fixed assets | 22/27 | €3,899 | €2,982 | -€917 | -23.5% |
| Plant, machinery and equipment | 23 | €3,899 | €2,982 | -€917 | -23.5% |
| Current assets | 29/58 | €21,065 | €8,209 | -€12,856 | -61.0% |
| Amounts receivable within one year | 40/41 | €20,106 | €2,038 | -€18,068 | -89.9% |
| Trade receivables | 40 | €19,058 | €1,735 | -€17,323 | -90.9% |
| Other amounts receivable | 41 | €1,048 | €303 | -€745 | -71.1% |
| Cash at bank and in hand | 54/58 | €959 | €6,171 | +€5,212 | +543.3% |
| Total equity and liabilities | 10/49 | €24,964 | €18,256 | -€6,708 | -26.9% |
| Equity | 10/15 | -€17,934 | €12,355 | +€30,289 | |
| Contributions | 10/11 | €5,000 | €46,500 | +€41,500 | +830.0% |
| Profit (loss) carried forward | 14 | -€22,934 | -€34,145 | -€11,211 | -48.9% |
| Amounts payable | 17/49 | €42,898 | €5,901 | -€36,997 | -86.2% |
| Amounts payable after more than one year | 17 | €14,000 | - | -€14,000 | |
| Financial debts | 170/4 | €14,000 | - | -€14,000 | |
| Amounts payable within one year | 42/48 | €28,898 | €5,901 | -€22,997 | -79.6% |
| Financial debts | 43 | - | €5 | +€5 | |
| Credit institutions | 430/8 | - | €5 | +€5 | |
| Trade debts | 44 | €19,334 | €3,624 | -€15,710 | -81.3% |
| Suppliers | 440/4 | €19,334 | €3,624 | -€15,710 | -81.3% |
| Other amounts payable | 47/48 | €9,564 | €2,272 | -€7,292 | -76.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €688 | €1,631 | +€943 | +137.0% |
| Other operating charges | 640/8 | €862 | €627 | -€235 | -27.3% |
| Gross operating margin | 9900 | -€17,429 | -€8,851 | +€8,578 | +49.2% |
| Operating profit (loss) | 9901 | -€18,979 | -€11,109 | +€7,870 | +41.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €90 | €102 | +€12 | +13.7% |
| Recurring financial charges | 65 | €90 | €102 | +€12 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | -€19,069 | -€11,211 | +€7,858 | +41.2% |
| Profit (loss) for the period | 9904 | -€19,069 | -€11,211 | +€7,858 | +41.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,069 | -€11,211 | +€7,858 | +41.2% |
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 6 October 2026 via checked.be.