CROSSINGPATHS: 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.
CROSSINGPATHS
Largest movements
- Receivables within one year -€5,501
down €5,501 (-28.4%), from €19,382 to €13,881
of which Other amounts receivable: -€4,204
- Deferred charges and accrued income -€3,252
down €3,252 (-34.8%), from €9,345 to €6,092
- Profit (loss) carried forward -€15,000
down €15,000 (-38.5%), from €38,929 to €23,929
- Reserves +€12,269
up €12,269 (+64.0%), from €19,177 to €31,446
of which Distributable reserves: +€12,269
- Trade debts -€9,686
down €9,686 (-90.9%), from €10,659 to €973
- Tax, wage and social debts +€6,949
up €6,949 (+42.2%), from €16,458 to €23,407
of which Taxes: +€6,949
- Other debts -€3,387
down €3,387 (-9.1%), from €37,390 to €34,003
- Gross operating margin -€6,324
down €6,324 (-22.8%), from €27,750 to €21,425
- Staff costs -€3,108
no longer reported in 2025 (was €3,108)
- Taxes +€1,254
up €1,254 (+21.1%), from €5,943 to €7,197
- Financial charges +€592
up €592 (+122.9%), from €482 to €1,075
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 | €128,889 | €119,958 | -€8,931 | -6.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,963 | €2,771 | -€192 | -6.5% |
| Tangible fixed assets | 22/27 | €413 | €221 | -€192 | -46.4% |
| Furniture and vehicles | 24 | €413 | €221 | -€192 | -46.4% |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €125,926 | €117,187 | -€8,740 | -6.9% |
| Stocks and contracts in progress | 3 | €8,815 | €8,815 | = | 0.0% |
| Stocks | 30/36 | €8,815 | €8,815 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,382 | €13,881 | -€5,501 | -28.4% |
| Trade receivables | 40 | €15,178 | €13,881 | -€1,297 | -8.5% |
| Other amounts receivable | 41 | €4,204 | - | -€4,204 | |
| Cash at bank and in hand | 54/58 | €88,385 | €88,399 | +€14 | 0.0% |
| Deferred charges and accrued income | 490/1 | €9,345 | €6,092 | -€3,252 | -34.8% |
| Total equity and liabilities | 10/49 | €128,889 | €119,958 | -€8,931 | -6.9% |
| Equity | 10/15 | €64,306 | €61,575 | -€2,731 | -4.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,177 | €31,446 | +€12,269 | +64.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €17,317 | €29,586 | +€12,269 | +70.8% |
| Profit (loss) carried forward | 14 | €38,929 | €23,929 | -€15,000 | -38.5% |
| Amounts payable | 17/49 | €64,583 | €58,383 | -€6,200 | -9.6% |
| Amounts payable within one year | 42/48 | €64,508 | €58,383 | -€6,125 | -9.5% |
| Trade debts | 44 | €10,659 | €973 | -€9,686 | -90.9% |
| Suppliers | 440/4 | €10,659 | €973 | -€9,686 | -90.9% |
| Taxes, remuneration and social security | 45 | €16,458 | €23,407 | +€6,949 | +42.2% |
| Taxes | 450/3 | €13,558 | €20,507 | +€6,949 | +51.3% |
| Remuneration and social security | 454/9 | €2,899 | €2,899 | = | 0.0% |
| Other amounts payable | 47/48 | €37,390 | €34,003 | -€3,387 | -9.1% |
| Accrued charges and deferred income | 492/3 | €75 | - | -€75 | |
| Remuneration, social security and pensions | 62 | €3,108 | - | -€3,108 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €232 | €192 | -€41 | -17.6% |
| Other operating charges | 640/8 | €718 | €693 | -€25 | -3.5% |
| Gross operating margin | 9900 | €27,750 | €21,425 | -€6,324 | -22.8% |
| Operating profit (loss) | 9901 | €23,691 | €20,541 | -€3,150 | -13.3% |
| Financial income | 75/76B | €51 | - | -€51 | |
| Recurring financial income | 75 | €51 | - | -€51 | |
| Financial charges | 65/66B | €482 | €1,075 | +€592 | +122.9% |
| Recurring financial charges | 65 | €482 | €1,075 | +€592 | +122.9% |
| Profit (loss) for the period before taxes | 9903 | €23,260 | €19,466 | -€3,794 | -16.3% |
| Income taxes | 67/77 | €5,943 | €7,197 | +€1,254 | +21.1% |
| Profit (loss) for the period | 9904 | €17,317 | €12,269 | -€5,048 | -29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,317 | €12,269 | -€5,048 | -29.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.