CROPLAND: 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.
CROPLAND
Largest movements
- Current investments -€245,142
down €245,142 (-100%), from €245,142 to €0
- Cash +€222,543
up €222,543 (+168%), from €132,856 to €355,399
mainly Current investments (+€245,142) and Net result for the year (+€235,395)
- Deferred charges and accrued income -€117,362
down €117,362 (-61.0%), from €192,248 to €74,885
- Receivables within one year -€68,457
down €68,457 (-27.5%), from €249,018 to €180,562
of which Trade receivables: -€77,107
- Intangible fixed assets +€55,341
up €55,341 (+88.7%), from €62,374 to €117,715
- Other debts -€100,748
down €100,748 (-96.5%), from €104,363 to €3,615
- Short-term financial debts +€79,674
new in 2025: €79,674
- Trade debts -€52,463
down €52,463 (-56.6%), from €92,686 to €40,224
- Reserves -€47,019
down €47,019 (-8.9%), from €530,987 to €483,968
- Tax, wage and social debts -€27,685
down €27,685 (-19.4%), from €142,558 to €114,873
of which Remuneration and social security: -€20,738
- Financial income +€65,654
up €65,654 (+1,599%), from €4,106 to €69,759
- Staff costs +€18,827
up €18,827 (+3.4%), from €556,796 to €575,622
- Gross operating margin +€11,076
up €11,076 (+1.3%), from €835,040 to €846,117
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 | €903,297 | €748,810 | -€154,487 | -17.1% |
| Fixed assets | 21/28 | €84,033 | €137,964 | +€53,932 | +64.2% |
| Intangible fixed assets | 21 | €62,374 | €117,715 | +€55,341 | +88.7% |
| Tangible fixed assets | 22/27 | €21,659 | €15,569 | -€6,089 | -28.1% |
| Furniture and vehicles | 24 | €21,659 | €15,569 | -€6,089 | -28.1% |
| Financial fixed assets | 28 | - | €4,680 | +€4,680 | |
| Current assets | 29/58 | €819,264 | €610,846 | -€208,418 | -25.4% |
| Amounts receivable within one year | 40/41 | €249,018 | €180,562 | -€68,457 | -27.5% |
| Trade receivables | 40 | €249,018 | €171,912 | -€77,107 | -31.0% |
| Other amounts receivable | 41 | €0 | €8,650 | +€8,650 | |
| Current investments | 50/53 | €245,142 | €0 | -€245,142 | -100% |
| Cash at bank and in hand | 54/58 | €132,856 | €355,399 | +€222,543 | +168% |
| Deferred charges and accrued income | 490/1 | €192,248 | €74,885 | -€117,362 | -61.0% |
| Total equity and liabilities | 10/49 | €903,297 | €748,810 | -€154,487 | -17.1% |
| Equity | 10/15 | €556,187 | €509,168 | -€47,019 | -8.5% |
| Contributions | 10/11 | €25,200 | €25,200 | = | 0.0% |
| Reserves | 13 | €530,987 | €483,968 | -€47,019 | -8.9% |
| Distributable reserves | 133 | €530,987 | €483,968 | -€47,019 | -8.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €347,109 | €239,641 | -€107,468 | -31.0% |
| Amounts payable within one year | 42/48 | €339,607 | €238,386 | -€101,221 | -29.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | - | €79,674 | +€79,674 | |
| Credit institutions | 430/8 | - | €79,674 | +€79,674 | |
| Trade debts | 44 | €92,686 | €40,224 | -€52,463 | -56.6% |
| Suppliers | 440/4 | €92,686 | €40,224 | -€52,463 | -56.6% |
| Taxes, remuneration and social security | 45 | €142,558 | €114,873 | -€27,685 | -19.4% |
| Taxes | 450/3 | €80,707 | €73,761 | -€6,946 | -8.6% |
| Remuneration and social security | 454/9 | €61,851 | €41,112 | -€20,738 | -33.5% |
| Other amounts payable | 47/48 | €104,363 | €3,615 | -€100,748 | -96.5% |
| Accrued charges and deferred income | 492/3 | €7,502 | €1,255 | -€6,247 | -83.3% |
| Remuneration, social security and pensions | 62 | €556,796 | €575,622 | +€18,827 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,898 | €38,529 | -€1,369 | -3.4% |
| Other operating charges | 640/8 | €787 | €1,373 | +€585 | +74.4% |
| Non-recurring operating charges | 66A | €16,120 | €0 | -€16,120 | -100% |
| Gross operating margin | 9900 | €835,040 | €846,117 | +€11,076 | +1.3% |
| Operating profit (loss) | 9901 | €221,439 | €230,593 | +€9,154 | +4.1% |
| Financial income | 75/76B | €4,106 | €69,759 | +€65,654 | +1,599% |
| Recurring financial income | 75 | €4,106 | €69,759 | +€65,654 | +1,599% |
| Financial charges | 65/66B | €1,005 | €4,885 | +€3,880 | +386% |
| Recurring financial charges | 65 | €1,005 | €4,885 | +€3,880 | +386% |
| Profit (loss) for the period before taxes | 9903 | €224,540 | €295,467 | +€70,928 | +31.6% |
| Income taxes | 67/77 | €62,276 | €60,072 | -€2,204 | -3.5% |
| Profit (loss) for the period | 9904 | €162,263 | €235,395 | +€73,132 | +45.1% |
| Profit (loss) for the period to be appropriated | 9905 | €162,263 | €235,395 | +€73,132 | +45.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.