CROSBY MHA: what changed
What changed
CROSBY MHA
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€234,727
2024 · €229,286+€5,441
Equity
€770,066
2024 · €535,339+€234,727
Cash
€39,837
2024 · €463,293-€423,456
Balance sheet total
€831,932
2024 · €593,542+€238,390
Largest movements
Assets
- Financial fixed assets +€648,571
up €648,571 (+1,621%), from €40,000 to €688,571
- Cash -€423,456
down €423,456 (-91.4%), from €463,293 to €39,837
mainly Investment in fixed assets (net) (-€653,233) and Receivables within one year (-€12,583)
- Receivables within one year +€12,583
up €12,583 (+16.3%), from €76,969 to €89,551
Equity and liabilities
- Reserves +€234,727
up €234,727 (+46.4%), from €505,339 to €740,066
- Trade debts -€9,563
down €9,563 (-54.7%), from €17,489 to €7,926
- Accrued charges and deferred income +€9,122
up €9,122 (+58.5%), from €15,581 to €24,702
Income statement
- Gross operating margin +€12,484
up €12,484 (+3.8%), from €329,679 to €342,163
- Financial income -€4,353
down €4,353 (-64.1%), from €6,794 to €2,441
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€229,286
Gross operating margin
+€12,484
Depreciation
-€246
Other operating charges
-€310
Financial income
-€4,353
Financial charges
+€16
Taxes
-€2,151
Result 2025
€234,727
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€229,777
Investment
-€653,233
Financing
€0
Cash 2024
€463,293
From operations (derived)
+€229,777
Net result for the year
+€234,727
Depreciation
+€3,604
Receivables within one year
-€12,583
Smaller working-capital items
-€890
Trade debts
-€9,563
Tax, wage and social debts
+€5,360
Accrued charges and deferred income
+€9,122
Investment (derived)
-€653,233
Investment in fixed assets (net)
-€653,233
Cash 2025
€39,837
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €593,542 | €831,932 | +€238,390 | +40.2% |
| Fixed assets | 21/28 | €51,585 | €701,214 | +€649,629 | +1,259% |
| Tangible fixed assets | 22/27 | €11,585 | €12,643 | +€1,058 | +9.1% |
| Furniture and vehicles | 24 | €9,274 | €9,040 | -€234 | -2.5% |
| Leasing and similar rights | 25 | €2,311 | €1,831 | -€480 | -20.8% |
| Other tangible fixed assets | 26 | - | €1,772 | +€1,772 | |
| Financial fixed assets | 28 | €40,000 | €688,571 | +€648,571 | +1,621% |
| Current assets | 29/58 | €541,957 | €130,718 | -€411,239 | -75.9% |
| Amounts receivable within one year | 40/41 | €76,969 | €89,551 | +€12,583 | +16.3% |
| Trade receivables | 40 | €76,969 | €89,551 | +€12,583 | +16.3% |
| Cash at bank and in hand | 54/58 | €463,293 | €39,837 | -€423,456 | -91.4% |
| Deferred charges and accrued income | 490/1 | €1,696 | €1,329 | -€367 | -21.6% |
| Total equity and liabilities | 10/49 | €593,542 | €831,932 | +€238,390 | +40.2% |
| Equity | 10/15 | €535,339 | €770,066 | +€234,727 | +43.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €505,339 | €740,066 | +€234,727 | +46.4% |
| Distributable reserves | 133 | €505,339 | €740,066 | +€234,727 | +46.4% |
| Amounts payable | 17/49 | €58,203 | €61,866 | +€3,663 | +6.3% |
| Amounts payable within one year | 42/48 | €42,623 | €37,164 | -€5,459 | -12.8% |
| Trade debts | 44 | €17,489 | €7,926 | -€9,563 | -54.7% |
| Suppliers | 440/4 | €17,489 | €7,926 | -€9,563 | -54.7% |
| Taxes, remuneration and social security | 45 | €22,532 | €27,892 | +€5,360 | +23.8% |
| Taxes | 450/3 | €22,532 | €25,072 | +€2,540 | +11.3% |
| Remuneration and social security | 454/9 | - | €2,820 | +€2,820 | |
| Other amounts payable | 47/48 | €2,602 | €1,346 | -€1,257 | -48.3% |
| Accrued charges and deferred income | 492/3 | €15,581 | €24,702 | +€9,122 | +58.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,357 | €3,604 | +€246 | +7.3% |
| Other operating charges | 640/8 | €557 | €866 | +€310 | +55.6% |
| Gross operating margin | 9900 | €329,679 | €342,163 | +€12,484 | +3.8% |
| Operating profit (loss) | 9901 | €325,765 | €337,693 | +€11,928 | +3.7% |
| Financial income | 75/76B | €6,794 | €2,441 | -€4,353 | -64.1% |
| Recurring financial income | 75 | €6,794 | €2,441 | -€4,353 | -64.1% |
| Financial charges | 65/66B | €51 | €35 | -€16 | -31.5% |
| Recurring financial charges | 65 | €51 | €35 | -€16 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €332,507 | €340,099 | +€7,591 | +2.3% |
| Income taxes | 67/77 | €103,221 | €105,372 | +€2,151 | +2.1% |
| Profit (loss) for the period | 9904 | €229,286 | €234,727 | +€5,441 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €229,286 | €234,727 | +€5,441 | +2.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.