CROSSMARK: 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.
CROSSMARK
Largest movements
- Cash +€37,065
up €37,065 (+171%), from €21,664 to €58,729
mainly Tax, wage and social debts (+€37,716) and Net result for the year (+€27,703)
- Receivables within one year +€6,885
up €6,885 (+17.5%), from €39,355 to €46,240
of which Trade receivables: +€14,894
- Reserves +€51,444
up €51,444 (+118%), from €43,737 to €95,181
of which Distributable reserves: +€51,444
- Tax, wage and social debts +€37,716
up €37,716 (+102%), from €37,036 to €74,752
of which Taxes: +€19,451
- Revaluation surpluses -€23,741
down €23,741 (-9.4%), from €253,391 to €229,650
- Debts after one year -€16,162
down €16,162 (-32.7%), from €49,494 to €33,332
- Current portion of long-term debt -€14,707
down €14,707 (-47.6%), from €30,869 to €16,162
- Gross operating margin +€74,372
up €74,372 (+47.7%), from €156,018 to €230,390
- Staff costs +€20,135
up €20,135 (+13.1%), from €154,014 to €174,149
- Taxes +€10,382
new in 2025: €10,382
- Financial charges -€5,279
down €5,279 (-53.6%), from €9,840 to €4,561
- Write-downs +€5,266
no longer reported in 2025 (was -€5,266)
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 | €440,830 | €481,118 | +€40,288 | +9.1% |
| Fixed assets | 21/28 | €377,836 | €374,120 | -€3,716 | -1.0% |
| Tangible fixed assets | 22/27 | €375,345 | €371,629 | -€3,716 | -1.0% |
| Land and buildings | 22 | €367,023 | €358,632 | -€8,391 | -2.3% |
| Plant, machinery and equipment | 23 | €6,639 | €11,521 | +€4,882 | +73.5% |
| Furniture and vehicles | 24 | €1,683 | €1,476 | -€207 | -12.3% |
| Financial fixed assets | 28 | €2,491 | €2,491 | = | 0.0% |
| Current assets | 29/58 | €62,994 | €106,998 | +€44,004 | +69.9% |
| Amounts receivable within one year | 40/41 | €39,355 | €46,240 | +€6,885 | +17.5% |
| Trade receivables | 40 | €31,110 | €46,004 | +€14,894 | +47.9% |
| Other amounts receivable | 41 | €8,245 | €236 | -€8,009 | -97.1% |
| Cash at bank and in hand | 54/58 | €21,664 | €58,729 | +€37,065 | +171% |
| Deferred charges and accrued income | 490/1 | €1,975 | €2,029 | +€54 | +2.7% |
| Total equity and liabilities | 10/49 | €440,830 | €481,118 | +€40,288 | +9.1% |
| Equity | 10/15 | €303,328 | €331,031 | +€27,703 | +9.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | €253,391 | €229,650 | -€23,741 | -9.4% |
| Reserves | 13 | €43,737 | €95,181 | +€51,444 | +118% |
| Tax-exempt reserves | 132 | €1,602 | €1,602 | = | 0.0% |
| Distributable reserves | 133 | €42,135 | €93,579 | +€51,444 | +122% |
| Amounts payable | 17/49 | €137,502 | €150,087 | +€12,585 | +9.2% |
| Amounts payable after more than one year | 17 | €49,494 | €33,332 | -€16,162 | -32.7% |
| Financial debts | 170/4 | €49,494 | €33,332 | -€16,162 | -32.7% |
| Amounts payable within one year | 42/48 | €85,442 | €113,939 | +€28,497 | +33.4% |
| Current portion of amounts payable after more than one year | 42 | €30,869 | €16,162 | -€14,707 | -47.6% |
| Trade debts | 44 | €12,668 | €17,946 | +€5,278 | +41.7% |
| Suppliers | 440/4 | €12,668 | €17,946 | +€5,278 | +41.7% |
| Taxes, remuneration and social security | 45 | €37,036 | €74,752 | +€37,716 | +102% |
| Taxes | 450/3 | €21,528 | €40,979 | +€19,451 | +90.4% |
| Remuneration and social security | 454/9 | €15,508 | €33,773 | +€18,265 | +118% |
| Other amounts payable | 47/48 | €4,869 | €5,079 | +€210 | +4.3% |
| Accrued charges and deferred income | 492/3 | €2,566 | €2,816 | +€250 | +9.7% |
| Remuneration, social security and pensions | 62 | €154,014 | €174,149 | +€20,135 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,798 | €10,280 | -€3,518 | -25.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,266 | - | +€5,266 | |
| Other operating charges | 640/8 | €1,745 | €3,343 | +€1,598 | +91.6% |
| Non-recurring operating charges | 66A | €12,438 | - | -€12,438 | |
| Gross operating margin | 9900 | €156,018 | €230,390 | +€74,372 | +47.7% |
| Operating profit (loss) | 9901 | -€20,711 | €42,618 | +€63,329 | |
| Financial income | 75/76B | €834 | €28 | -€806 | -96.6% |
| Recurring financial income | 75 | €834 | €28 | -€806 | -96.6% |
| Financial charges | 65/66B | €9,840 | €4,561 | -€5,279 | -53.6% |
| Recurring financial charges | 65 | €9,840 | €4,561 | -€5,279 | -53.6% |
| Profit (loss) for the period before taxes | 9903 | -€29,717 | €38,085 | +€67,802 | |
| Income taxes | 67/77 | - | €10,382 | +€10,382 | |
| Profit (loss) for the period | 9904 | -€29,717 | €27,703 | +€57,420 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,717 | €27,703 | +€57,420 |
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 24 October 2026 via checked.be.