CROSSBAT: 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.
CROSSBAT
Largest movements
- Cash -€10,034
down €10,034 (-53.7%), from €18,670 to €8,636
mainly Contributions, distributions and other (-€38,861) and Receivables within one year (-€8,508)
- Receivables within one year +€8,508
up €8,508 (+13.3%), from €63,806 to €72,315
of which Trade receivables: +€10,436
- Tangible fixed assets -€1,332
no longer reported in 2025 (was €1,332)
of which Plant, machinery and equipment: -€1,037
- Reserves -€38,861
down €38,861 (-95.4%), from €40,721 to €1,860
- Other debts +€38,861
new in 2025: €38,861
- Profit (loss) carried forward -€5,439
down €5,439 (-32.4%), from €16,786 to €11,348
- Tax, wage and social debts +€5,158
up €5,158 (+27.8%), from €18,587 to €23,745
of which Taxes: +€9,022
- Trade debts -€2,739
down €2,739 (-48.5%), from €5,648 to €2,909
- Gross operating margin -€11,130
down €11,130, from €10,378 to -€753
- Taxes -€2,330
down €2,330, from €1,969 to -€361
- Other operating charges +€2,286
up €2,286 (+167.0%), from €1,369 to €3,655
- Depreciation -€457
down €457 (-25.5%), from €1,789 to €1,332
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 | €87,942 | €85,181 | -€2,762 | -3.1% |
| Fixed assets | 21/28 | €1,332 | - | -€1,332 | |
| Tangible fixed assets | 22/27 | €1,332 | - | -€1,332 | |
| Plant, machinery and equipment | 23 | €1,037 | - | -€1,037 | |
| Furniture and vehicles | 24 | €295 | - | -€295 | |
| Current assets | 29/58 | €86,610 | €85,181 | -€1,430 | -1.7% |
| Amounts receivable within one year | 40/41 | €63,806 | €72,315 | +€8,508 | +13.3% |
| Trade receivables | 40 | €60,832 | €71,268 | +€10,436 | +17.2% |
| Other amounts receivable | 41 | €2,975 | €1,047 | -€1,928 | -64.8% |
| Cash at bank and in hand | 54/58 | €18,670 | €8,636 | -€10,034 | -53.7% |
| Deferred charges and accrued income | 490/1 | €4,134 | €4,230 | +€96 | +2.3% |
| Total equity and liabilities | 10/49 | €87,942 | €85,181 | -€2,762 | -3.1% |
| Equity | 10/15 | €63,708 | €19,408 | -€44,300 | -69.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €40,721 | €1,860 | -€38,861 | -95.4% |
| Distributable reserves | 133 | €40,721 | €1,860 | -€38,861 | -95.4% |
| Profit (loss) carried forward | 14 | €16,786 | €11,348 | -€5,439 | -32.4% |
| Amounts payable | 17/49 | €24,235 | €65,773 | +€41,538 | +171.4% |
| Amounts payable within one year | 42/48 | €24,235 | €65,773 | +€41,538 | +171.4% |
| Financial debts | 43 | - | €258 | +€258 | |
| Credit institutions | 430/8 | - | €258 | +€258 | |
| Trade debts | 44 | €5,648 | €2,909 | -€2,739 | -48.5% |
| Suppliers | 440/4 | €5,648 | €2,909 | -€2,739 | -48.5% |
| Taxes, remuneration and social security | 45 | €18,587 | €23,745 | +€5,158 | +27.8% |
| Taxes | 450/3 | €12,587 | €21,609 | +€9,022 | +71.7% |
| Remuneration and social security | 454/9 | €6,000 | €2,136 | -€3,864 | -64.4% |
| Other amounts payable | 47/48 | - | €38,861 | +€38,861 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,789 | €1,332 | -€457 | -25.5% |
| Other operating charges | 640/8 | €1,369 | €3,655 | +€2,286 | +167.0% |
| Gross operating margin | 9900 | €10,378 | -€753 | -€11,130 | |
| Operating profit (loss) | 9901 | €7,220 | -€5,739 | -€12,959 | |
| Financial charges | 65/66B | €1 | €60 | +€59 | +4125.4% |
| Recurring financial charges | 65 | €1 | €60 | +€59 | +4125.4% |
| Profit (loss) for the period before taxes | 9903 | €7,218 | -€5,799 | -€13,018 | |
| Income taxes | 67/77 | €1,969 | -€361 | -€2,330 | |
| Profit (loss) for the period | 9904 | €5,249 | -€5,439 | -€10,688 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,249 | -€5,439 | -€10,688 |
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 4 October 2026 via checked.be.