CROSS ROAST: 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.
CROSS ROAST
Largest movements
- Tangible fixed assets +€254,775
up €254,775 (+30.4%), from €838,691 to €1.1m
of which Land and buildings: +€261,087
- Stocks and contracts -€64,441
down €64,441 (-27.2%), from €236,722 to €172,281
- Receivables within one year +€41,342
up €41,342 (+39.9%), from €103,734 to €145,076
of which Trade receivables: +€45,395
- Cash -€25,057
down €25,057 (-14.6%), from €171,787 to €146,730
mainly Investment in fixed assets (net) (-€360,677) and Trade debts (-€93,358)
- Reserves +€163,058
up €163,058 (+111%), from €147,152 to €310,210
of which Distributable reserves: +€164,918
- Trade debts -€93,358
down €93,358 (-62.7%), from €148,945 to €55,587
- Tax, wage and social debts +€91,380
up €91,380 (+157%), from €58,313 to €149,693
of which Taxes: +€76,684
- Debts after one year +€47,596
up €47,596 (+7.8%), from €610,523 to €658,118
- Current portion of long-term debt +€44,001
up €44,001 (+69.4%), from €63,359 to €107,360
- Gross operating margin +€314,586
up €314,586 (+67.2%), from €468,035 to €782,620
- Staff costs +€93,918
up €93,918 (+32.6%), from €287,712 to €381,630
- Taxes +€55,464
up €55,464 (+302%), from €18,376 to €73,840
- Other operating charges +€22,013
up €22,013 (+245%), from €8,988 to €31,001
- Depreciation +€14,027
up €14,027 (+15.3%), from €91,875 to €105,902
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 | €1,360,206 | €1,576,410 | +€216,204 | +15.9% |
| Fixed assets | 21/28 | €847,133 | €1,101,908 | +€254,775 | +30.1% |
| Tangible fixed assets | 22/27 | €838,691 | €1,093,466 | +€254,775 | +30.4% |
| Land and buildings | 22 | €687,053 | €948,140 | +€261,087 | +38.0% |
| Plant, machinery and equipment | 23 | €84,480 | €90,041 | +€5,561 | +6.6% |
| Furniture and vehicles | 24 | €7,059 | €7,516 | +€457 | +6.5% |
| Other tangible fixed assets | 26 | €60,098 | €47,769 | -€12,329 | -20.5% |
| Financial fixed assets | 28 | €8,442 | €8,442 | = | 0.0% |
| Current assets | 29/58 | €513,073 | €474,502 | -€38,571 | -7.5% |
| Stocks and contracts in progress | 3 | €236,722 | €172,281 | -€64,441 | -27.2% |
| Stocks | 30/36 | €236,722 | €172,281 | -€64,441 | -27.2% |
| Amounts receivable within one year | 40/41 | €103,734 | €145,076 | +€41,342 | +39.9% |
| Trade receivables | 40 | €98,718 | €144,114 | +€45,395 | +46.0% |
| Other amounts receivable | 41 | €5,016 | €962 | -€4,053 | -80.8% |
| Cash at bank and in hand | 54/58 | €171,787 | €146,730 | -€25,057 | -14.6% |
| Deferred charges and accrued income | 490/1 | €830 | €10,415 | +€9,585 | +1,155% |
| Total equity and liabilities | 10/49 | €1,360,206 | €1,576,410 | +€216,204 | +15.9% |
| Equity | 10/15 | €165,752 | €328,810 | +€163,058 | +98.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €147,152 | €310,210 | +€163,058 | +111% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €145,292 | €310,210 | +€164,918 | +114% |
| Amounts payable | 17/49 | €1,194,455 | €1,247,601 | +€53,146 | +4.4% |
| Amounts payable after more than one year | 17 | €610,523 | €658,118 | +€47,596 | +7.8% |
| Financial debts | 170/4 | €610,523 | €658,118 | +€47,596 | +7.8% |
| Amounts payable within one year | 42/48 | €578,732 | €589,482 | +€10,750 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €63,359 | €107,360 | +€44,001 | +69.4% |
| Financial debts | 43 | €120,000 | €95,000 | -€25,000 | -20.8% |
| Credit institutions | 430/8 | €120,000 | €95,000 | -€25,000 | -20.8% |
| Trade debts | 44 | €148,945 | €55,587 | -€93,358 | -62.7% |
| Suppliers | 440/4 | €148,945 | €55,587 | -€93,358 | -62.7% |
| Taxes, remuneration and social security | 45 | €58,313 | €149,693 | +€91,380 | +157% |
| Taxes | 450/3 | €10,876 | €87,560 | +€76,684 | +705% |
| Remuneration and social security | 454/9 | €47,437 | €62,133 | +€14,696 | +31.0% |
| Other amounts payable | 47/48 | €188,115 | €181,843 | -€6,273 | -3.3% |
| Accrued charges and deferred income | 492/3 | €5,200 | - | -€5,200 | |
| Remuneration, social security and pensions | 62 | €287,712 | €381,630 | +€93,918 | +32.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,875 | €105,902 | +€14,027 | +15.3% |
| Other operating charges | 640/8 | €8,988 | €31,001 | +€22,013 | +245% |
| Non-recurring operating charges | 66A | €355 | - | -€355 | |
| Gross operating margin | 9900 | €468,035 | €782,620 | +€314,586 | +67.2% |
| Operating profit (loss) | 9901 | €79,104 | €264,087 | +€184,983 | +234% |
| Financial income | 75/76B | €2,216 | €6,360 | +€4,143 | +187% |
| Recurring financial income | 75 | €2,216 | €6,360 | +€4,143 | +187% |
| Financial charges | 65/66B | €24,727 | €28,549 | +€3,822 | +15.5% |
| Recurring financial charges | 65 | €24,727 | €28,549 | +€3,822 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | €56,594 | €241,898 | +€185,304 | +327% |
| Income taxes | 67/77 | €18,376 | €73,840 | +€55,464 | +302% |
| Profit (loss) for the period | 9904 | €38,218 | €168,058 | +€129,840 | +340% |
| Profit (loss) for the period to be appropriated | 9905 | €38,218 | €168,058 | +€129,840 | +340% |
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 13 October 2026 via checked.be.