CROSSLAW: 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.
CROSSLAW
Largest movements
- Cash -€59,295
down €59,295 (-44.7%), from €132,623 to €73,328
mainly Other debts (-€28,833) and Trade debts (-€27,025)
- Tangible fixed assets +€2,999
new in 2025: €2,999
- Receivables within one year -€2,222
down €2,222 (-5.8%), from €38,462 to €36,241
of which Trade receivables: -€1,343
- Deferred charges and accrued income -€2,116
down €2,116 (-54.8%), from €3,862 to €1,746
- Other debts -€28,833
down €28,833 (-34.9%), from €82,655 to €53,822
- Trade debts -€27,025
down €27,025 (-48.0%), from €56,253 to €29,228
- Tax, wage and social debts -€6,152
down €6,152 (-57.7%), from €10,658 to €4,505
- Gross operating margin -€1,377
down €1,377 (-32.5%), from €4,242 to €2,865
- Other operating charges -€578
down €578 (-55.4%), from €1,043 to €465
- Taxes +€359
up €359 (+74.8%), from €480 to €839
- Depreciation +€351
new in 2025: €351
- Financial charges -€327
down €327 (-67.6%), from €483 to €156
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 | €181,497 | €120,863 | -€60,634 | -33.4% |
| Fixed assets | 21/28 | €6,550 | €9,549 | +€2,999 | +45.8% |
| Tangible fixed assets | 22/27 | - | €2,999 | +€2,999 | |
| Furniture and vehicles | 24 | - | €2,999 | +€2,999 | |
| Financial fixed assets | 28 | €6,550 | €6,550 | = | 0.0% |
| Current assets | 29/58 | €174,947 | €111,314 | -€63,633 | -36.4% |
| Amounts receivable within one year | 40/41 | €38,462 | €36,241 | -€2,222 | -5.8% |
| Trade receivables | 40 | €36,970 | €35,627 | -€1,343 | -3.6% |
| Other amounts receivable | 41 | €1,493 | €614 | -€879 | -58.9% |
| Cash at bank and in hand | 54/58 | €132,623 | €73,328 | -€59,295 | -44.7% |
| Deferred charges and accrued income | 490/1 | €3,862 | €1,746 | -€2,116 | -54.8% |
| Total equity and liabilities | 10/49 | €181,497 | €120,863 | -€60,634 | -33.4% |
| Equity | 10/15 | €31,932 | €33,308 | +€1,376 | +4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,332 | €14,708 | +€1,376 | +10.3% |
| Amounts payable | 17/49 | €149,566 | €87,555 | -€62,011 | -41.5% |
| Amounts payable within one year | 42/48 | €149,566 | €87,555 | -€62,011 | -41.5% |
| Trade debts | 44 | €56,253 | €29,228 | -€27,025 | -48.0% |
| Suppliers | 440/4 | €56,253 | €29,228 | -€27,025 | -48.0% |
| Taxes, remuneration and social security | 45 | €10,658 | €4,505 | -€6,152 | -57.7% |
| Taxes | 450/3 | €10,658 | €4,505 | -€6,152 | -57.7% |
| Other amounts payable | 47/48 | €82,655 | €53,822 | -€28,833 | -34.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €351 | +€351 | |
| Other operating charges | 640/8 | €1,043 | €465 | -€578 | -55.4% |
| Gross operating margin | 9900 | €4,242 | €2,865 | -€1,377 | -32.5% |
| Operating profit (loss) | 9901 | €3,199 | €2,049 | -€1,150 | -35.9% |
| Financial income | 75/76B | €75 | €322 | +€247 | +328% |
| Recurring financial income | 75 | €75 | €322 | +€247 | +328% |
| Financial charges | 65/66B | €483 | €156 | -€327 | -67.6% |
| Recurring financial charges | 65 | €483 | €156 | -€327 | -67.6% |
| Profit (loss) for the period before taxes | 9903 | €2,791 | €2,215 | -€576 | -20.6% |
| Income taxes | 67/77 | €480 | €839 | +€359 | +74.8% |
| Profit (loss) for the period | 9904 | €2,311 | €1,376 | -€935 | -40.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,311 | €1,376 | -€935 | -40.5% |
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 13 October 2026 via checked.be.