CROPTIC: 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.
CROPTIC
Largest movements
- Cash -€93,531
down €93,531 (-96.4%), from €96,974 to €3,444
mainly Deferred charges and accrued income (-€58,608) and Investment in fixed assets (net) (-€41,975)
- Deferred charges and accrued income +€58,608
new in 2025: €58,608
- Intangible fixed assets +€30,080
up €30,080 (+3115.0%), from €966 to €31,046
- Tangible fixed assets +€2,080
up €2,080 (+26.7%), from €7,786 to €9,865
of which Furniture and vehicles: +€3,705
- Profit (loss) carried forward -€9,134
new in 2025: -€9,134
- Tax, wage and social debts -€8,467
down €8,467 (-83.8%), from €10,106 to €1,639
of which Taxes: -€8,271
- Trade debts +€7,615
up €7,615 (+365.8%), from €2,082 to €9,697
- Debts after one year +€6,683
up €6,683 (+20.3%), from €32,880 to €39,563
- Gross operating margin -€7,751
down €7,751 (-86.5%), from €8,959 to €1,208
- Depreciation +€7,248
up €7,248 (+282.3%), from €2,568 to €9,815
- Taxes -€1,563
down €1,563 (-100.0%), from €1,563 to €0
- Staff costs -€421
down €421 (-100.0%), from €421 to €0
- Other operating charges +€361
new in 2025: €361
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 | €108,615 | €105,624 | -€2,991 | -2.8% |
| Fixed assets | 21/28 | €8,751 | €40,911 | +€32,160 | +367.5% |
| Intangible fixed assets | 21 | €966 | €31,046 | +€30,080 | +3115.0% |
| Tangible fixed assets | 22/27 | €7,786 | €9,865 | +€2,080 | +26.7% |
| Plant, machinery and equipment | 23 | €7,786 | €6,160 | -€1,626 | -20.9% |
| Furniture and vehicles | 24 | - | €3,705 | +€3,705 | |
| Current assets | 29/58 | €99,863 | €64,713 | -€35,151 | -35.2% |
| Amounts receivable within one year | 40/41 | €2,889 | €2,661 | -€227 | -7.9% |
| Trade receivables | 40 | €1,452 | €291 | -€1,161 | -79.9% |
| Other amounts receivable | 41 | €1,437 | €2,370 | +€933 | +65.0% |
| Cash at bank and in hand | 54/58 | €96,974 | €3,444 | -€93,531 | -96.4% |
| Deferred charges and accrued income | 490/1 | - | €58,608 | +€58,608 | |
| Total equity and liabilities | 10/49 | €108,615 | €105,624 | -€2,991 | -2.8% |
| Equity | 10/15 | €54,278 | €45,144 | -€9,134 | -16.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €4,278 | €4,278 | = | 0.0% |
| Distributable reserves | 133 | €4,278 | €4,278 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€9,134 | -€9,134 | |
| Amounts payable | 17/49 | €54,337 | €60,480 | +€6,143 | +11.3% |
| Amounts payable after more than one year | 17 | €32,880 | €39,563 | +€6,683 | +20.3% |
| Financial debts | 170/4 | €32,880 | €39,563 | +€6,683 | +20.3% |
| Amounts payable within one year | 42/48 | €21,457 | €20,917 | -€540 | -2.5% |
| Trade debts | 44 | €2,082 | €9,697 | +€7,615 | +365.8% |
| Suppliers | 440/4 | €2,082 | €9,697 | +€7,615 | +365.8% |
| Taxes, remuneration and social security | 45 | €10,106 | €1,639 | -€8,467 | -83.8% |
| Taxes | 450/3 | €9,910 | €1,639 | -€8,271 | -83.5% |
| Remuneration and social security | 454/9 | €196 | €0 | -€196 | -100.0% |
| Other amounts payable | 47/48 | €9,269 | €9,582 | +€312 | +3.4% |
| Remuneration, social security and pensions | 62 | €421 | €0 | -€421 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,568 | €9,815 | +€7,248 | +282.3% |
| Other operating charges | 640/8 | - | €361 | +€361 | |
| Gross operating margin | 9900 | €8,959 | €1,208 | -€7,751 | -86.5% |
| Operating profit (loss) | 9901 | €5,971 | -€8,967 | -€14,938 | |
| Financial charges | 65/66B | €130 | €167 | +€37 | +28.4% |
| Recurring financial charges | 65 | €130 | €167 | +€37 | +28.4% |
| Profit (loss) for the period before taxes | 9903 | €5,841 | -€9,134 | -€14,975 | |
| Income taxes | 67/77 | €1,563 | €0 | -€1,563 | -100.0% |
| Profit (loss) for the period | 9904 | €4,278 | -€9,134 | -€13,412 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,278 | -€9,134 | -€13,412 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.