CROSS ONE: 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 ONE
Largest movements
- Receivables within one year -€57,430
down €57,430 (-99.0%), from €58,000 to €570
of which Trade receivables: -€42,415
- Cash -€46,636
down €46,636 (-48.5%), from €96,145 to €49,509
mainly Other debts (-€72,055) and Net result for the year (-€31,322)
- Other debts -€72,055
down €72,055 (-94.2%), from €76,471 to €4,415
- Profit (loss) carried forward -€31,322
down €31,322 (-63.8%), from €49,120 to €17,799
- Gross operating margin -€107,088
down €107,088, from €82,657 to -€24,431
- Taxes -€21,379
no longer reported in 2025 (was €21,379)
- Financial charges +€1,788
up €1,788 (+74.8%), from €2,389 to €4,177
- Other operating charges +€1,370
new in 2025: €1,370
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 | €158,605 | €54,306 | -€104,299 | -65.8% |
| Fixed assets | 21/28 | €4,460 | €4,227 | -€233 | -5.2% |
| Tangible fixed assets | 22/27 | €3,460 | €3,227 | -€233 | -6.7% |
| Furniture and vehicles | 24 | €3,460 | €3,227 | -€233 | -6.7% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €154,145 | €50,080 | -€104,065 | -67.5% |
| Amounts receivable within one year | 40/41 | €58,000 | €570 | -€57,430 | -99.0% |
| Trade receivables | 40 | €42,985 | €570 | -€42,415 | -98.7% |
| Other amounts receivable | 41 | €15,015 | - | -€15,015 | |
| Cash at bank and in hand | 54/58 | €96,145 | €49,509 | -€46,636 | -48.5% |
| Total equity and liabilities | 10/49 | €158,605 | €54,306 | -€104,299 | -65.8% |
| Equity | 10/15 | €53,520 | €22,199 | -€31,322 | -58.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €400 | €400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €400 | €400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €400 | €400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,120 | €17,799 | -€31,322 | -63.8% |
| Amounts payable | 17/49 | €105,084 | €32,108 | -€72,977 | -69.4% |
| Amounts payable within one year | 42/48 | €105,084 | €31,108 | -€73,977 | -70.4% |
| Trade debts | 44 | €3,713 | €3,364 | -€349 | -9.4% |
| Suppliers | 440/4 | €3,713 | €3,364 | -€349 | -9.4% |
| Taxes, remuneration and social security | 45 | €24,901 | €23,328 | -€1,572 | -6.3% |
| Taxes | 450/3 | €24,316 | €23,328 | -€988 | -4.1% |
| Remuneration and social security | 454/9 | €584 | - | -€584 | |
| Other amounts payable | 47/48 | €76,471 | €4,415 | -€72,055 | -94.2% |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,782 | €1,495 | -€287 | -16.1% |
| Other operating charges | 640/8 | - | €1,370 | +€1,370 | |
| Gross operating margin | 9900 | €82,657 | -€24,431 | -€107,088 | |
| Operating profit (loss) | 9901 | €80,875 | -€27,296 | -€108,170 | |
| Financial income | 75/76B | - | €151 | +€151 | |
| Recurring financial income | 75 | - | €151 | +€151 | |
| Financial charges | 65/66B | €2,389 | €4,177 | +€1,788 | +74.8% |
| Recurring financial charges | 65 | €2,389 | €4,177 | +€1,788 | +74.8% |
| Profit (loss) for the period before taxes | 9903 | €78,486 | -€31,322 | -€109,807 | |
| Income taxes | 67/77 | €21,379 | - | -€21,379 | |
| Profit (loss) for the period | 9904 | €57,107 | -€31,322 | -€88,429 | |
| Profit (loss) for the period to be appropriated | 9905 | €57,107 | -€31,322 | -€88,429 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.