Cross ID: 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.
Cross ID
Largest movements
- Cash +€25,906
up €25,906 (+59.5%), from €43,519 to €69,426
mainly Net result for the year (+€54,395) and Other debts (+€12,000)
- Tangible fixed assets +€2,208
up €2,208 (+25.8%), from €8,575 to €10,783
of which Plant, machinery and equipment: +€6,509
- Receivables within one year -€2,171
down €2,171 (-62.9%), from €3,453 to €1,282
of which Other amounts receivable: -€3,412
- Other debts +€12,000
up €12,000 (+33.3%), from €36,000 to €48,000
- Reserves +€6,395
up €6,395 (+679.9%), from €941 to €7,336
- Tax, wage and social debts +€6,300
new in 2025: €6,300
- Trade debts +€1,250
up €1,250 (+379.2%), from €330 to €1,580
- Gross operating margin +€32,258
up €32,258 (+70.0%), from €46,109 to €78,366
- Taxes +€7,806
up €7,806 (+71.1%), from €10,982 to €18,788
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 | €55,870 | €81,816 | +€25,945 | +46.4% |
| Fixed assets | 21/28 | €8,575 | €10,783 | +€2,208 | +25.8% |
| Tangible fixed assets | 22/27 | €8,575 | €10,783 | +€2,208 | +25.8% |
| Plant, machinery and equipment | 23 | - | €6,509 | +€6,509 | |
| Furniture and vehicles | 24 | €8,575 | €4,275 | -€4,301 | -50.2% |
| Current assets | 29/58 | €47,295 | €71,032 | +€23,737 | +50.2% |
| Amounts receivable within one year | 40/41 | €3,453 | €1,282 | -€2,171 | -62.9% |
| Trade receivables | 40 | - | €1,241 | +€1,241 | |
| Other amounts receivable | 41 | €3,453 | €41 | -€3,412 | -98.8% |
| Cash at bank and in hand | 54/58 | €43,519 | €69,426 | +€25,906 | +59.5% |
| Deferred charges and accrued income | 490/1 | €323 | €325 | +€2 | +0.5% |
| Total equity and liabilities | 10/49 | €55,870 | €81,816 | +€25,945 | +46.4% |
| Equity | 10/15 | €19,541 | €25,936 | +€6,395 | +32.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €941 | €7,336 | +€6,395 | +679.9% |
| Distributable reserves | 133 | €941 | €7,336 | +€6,395 | +679.9% |
| Amounts payable | 17/49 | €36,330 | €55,880 | +€19,550 | +53.8% |
| Amounts payable within one year | 42/48 | €36,330 | €55,880 | +€19,550 | +53.8% |
| Trade debts | 44 | €330 | €1,580 | +€1,250 | +379.2% |
| Suppliers | 440/4 | €330 | €1,580 | +€1,250 | +379.2% |
| Taxes, remuneration and social security | 45 | - | €6,300 | +€6,300 | |
| Taxes | 450/3 | - | €6,300 | +€6,300 | |
| Other amounts payable | 47/48 | €36,000 | €48,000 | +€12,000 | +33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,867 | €4,301 | +€434 | +11.2% |
| Other operating charges | 640/8 | €855 | €608 | -€247 | -28.9% |
| Gross operating margin | 9900 | €46,109 | €78,366 | +€32,258 | +70.0% |
| Operating profit (loss) | 9901 | €41,387 | €73,458 | +€32,071 | +77.5% |
| Financial charges | 65/66B | €224 | €274 | +€51 | +22.7% |
| Recurring financial charges | 65 | €224 | €274 | +€51 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | €41,163 | €73,183 | +€32,020 | +77.8% |
| Income taxes | 67/77 | €10,982 | €18,788 | +€7,806 | +71.1% |
| Profit (loss) for the period | 9904 | €30,181 | €54,395 | +€24,215 | +80.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,181 | €54,395 | +€24,215 | +80.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.