CROPHA: 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.
CROPHA
Largest movements
- Receivables within one year -€107,243
down €107,243 (-83.3%), from €128,695 to €21,452
of which Other amounts receivable: -€113,183
- Cash +€1,766
up €1,766 (+11,189%), from €16 to €1,781
mainly Receivables within one year (+€107,243) and Tax, wage and social debts (+€7,014)
- Profit (loss) carried forward -€93,409
down €93,409, from €46,209 to -€47,200
- Other debts -€12,667
no longer reported in 2025 (was €12,667)
- Tax, wage and social debts +€7,014
up €7,014 (+133%), from €5,266 to €12,280
of which Taxes: +€7,014
- Short-term financial debts -€4,382
no longer reported in 2025 (was €4,382)
- Trade debts -€2,184
down €2,184 (-41.2%), from €5,301 to €3,118
- Gross operating margin +€30,112
up €30,112 (+238%), from €12,676 to €42,789
- Financial income -€6,674
down €6,674 (-97.9%), from €6,817 to €143
of which Financial income: -€6,674
- Taxes +€5,898
up €5,898 (+113%), from €5,231 to €11,129
- Financial charges +€1,990
up €1,990 (+114%), from €1,751 to €3,741
- Depreciation -€439
down €439 (-22.9%), from €1,920 to €1,481
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 | €138,482 | €32,853 | -€105,629 | -76.3% |
| Fixed assets | 21/28 | €6,766 | €5,285 | -€1,481 | -21.9% |
| Intangible fixed assets | 21 | €700 | €310 | -€390 | -55.7% |
| Tangible fixed assets | 22/27 | €5,066 | €3,975 | -€1,091 | -21.5% |
| Furniture and vehicles | 24 | €5,066 | €3,975 | -€1,091 | -21.5% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €131,715 | €27,568 | -€104,147 | -79.1% |
| Amounts receivable within one year | 40/41 | €128,695 | €21,452 | -€107,243 | -83.3% |
| Trade receivables | 40 | €8,423 | €14,363 | +€5,940 | +70.5% |
| Other amounts receivable | 41 | €120,272 | €7,090 | -€113,183 | -94.1% |
| Cash at bank and in hand | 54/58 | €16 | €1,781 | +€1,766 | +11,189% |
| Deferred charges and accrued income | 490/1 | €3,004 | €4,334 | +€1,330 | +44.3% |
| Total equity and liabilities | 10/49 | €138,482 | €32,853 | -€105,629 | -76.3% |
| Equity | 10/15 | €110,864 | €17,455 | -€93,409 | -84.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €52,255 | €52,255 | = | 0.0% |
| Distributable reserves | 133 | €52,255 | €52,255 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,209 | -€47,200 | -€93,409 | |
| Amounts payable | 17/49 | €27,618 | €15,398 | -€12,220 | -44.2% |
| Amounts payable within one year | 42/48 | €27,618 | €15,398 | -€12,220 | -44.2% |
| Financial debts | 43 | €4,382 | - | -€4,382 | |
| Credit institutions | 430/8 | €4,382 | - | -€4,382 | |
| Trade debts | 44 | €5,301 | €3,118 | -€2,184 | -41.2% |
| Suppliers | 440/4 | €5,301 | €3,118 | -€2,184 | -41.2% |
| Taxes, remuneration and social security | 45 | €5,266 | €12,280 | +€7,014 | +133% |
| Taxes | 450/3 | €5,266 | €12,280 | +€7,014 | +133% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €12,667 | - | -€12,667 | |
| Remuneration, social security and pensions | 62 | €406 | - | -€406 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,920 | €1,481 | -€439 | -22.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | - | €119,590 | +€119,590 | |
| Gross operating margin | 9900 | €12,676 | €42,789 | +€30,112 | +238% |
| Operating profit (loss) | 9901 | €9,962 | -€78,682 | -€88,644 | |
| Financial income | 75/76B | €6,817 | €143 | -€6,674 | -97.9% |
| Recurring financial income | 75 | €6,817 | €143 | -€6,674 | -97.9% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €1,751 | €3,741 | +€1,990 | +114% |
| Recurring financial charges | 65 | €1,751 | €3,741 | +€1,990 | +114% |
| Profit (loss) for the period before taxes | 9903 | €15,029 | -€82,280 | -€97,309 | |
| Income taxes | 67/77 | €5,231 | €11,129 | +€5,898 | +113% |
| Profit (loss) for the period | 9904 | €9,798 | -€93,409 | -€103,207 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,798 | -€93,409 | -€103,207 |
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 18 October 2026 via checked.be.