CROSSROADS J.S.: 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.
CROSSROADS J.S.
Largest movements
- Receivables within one year +€14,657
up €14,657 (+51.0%), from €28,721 to €43,378
of which Other amounts receivable: +€12,215
- Tangible fixed assets -€12,770
down €12,770 (-59.9%), from €21,334 to €8,564
of which Furniture and vehicles: -€11,403
- Cash +€9,688
up €9,688 (+19.8%), from €49,003 to €58,692
mainly Net result for the year (+€35,095) and Other debts (+€15,000)
- Other debts +€15,000
new in 2025: €15,000
- Debts after one year -€6,359
down €6,359 (-73.7%), from €8,630 to €2,272
- Profit (loss) carried forward +€4,801
up €4,801 (+7.4%), from €65,016 to €69,817
- Tax, wage and social debts -€3,094
down €3,094 (-21.9%), from €14,115 to €11,020
- Purchases and services +€13,510
up €13,510 (+14.7%), from €92,093 to €105,603
- Gross operating margin -€10,297
down €10,297 (-14.9%), from €68,939 to €58,641
- Taxes -€5,784
down €5,784 (-42.3%), from €13,680 to €7,897
- Financial charges +€2,108
up €2,108 (+444%), from €474 to €2,582
- Financial income +€1,613
up €1,613 (+104,745%), from €2 to €1,615
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 | €100,148 | €110,633 | +€10,485 | +10.5% |
| Fixed assets | 21/28 | €21,334 | €8,564 | -€12,770 | -59.9% |
| Tangible fixed assets | 22/27 | €21,334 | €8,564 | -€12,770 | -59.9% |
| Plant, machinery and equipment | 23 | €834 | €524 | -€310 | -37.2% |
| Furniture and vehicles | 24 | €14,160 | €2,757 | -€11,403 | -80.5% |
| Other tangible fixed assets | 26 | €6,340 | €5,283 | -€1,057 | -16.7% |
| Current assets | 29/58 | €78,814 | €102,069 | +€23,255 | +29.5% |
| Amounts receivable within one year | 40/41 | €28,721 | €43,378 | +€14,657 | +51.0% |
| Trade receivables | 40 | €16,059 | €18,501 | +€2,441 | +15.2% |
| Other amounts receivable | 41 | €12,661 | €24,877 | +€12,215 | +96.5% |
| Cash at bank and in hand | 54/58 | €49,003 | €58,692 | +€9,688 | +19.8% |
| Deferred charges and accrued income | 490/1 | €1,090 | - | -€1,090 | |
| Total equity and liabilities | 10/49 | €100,148 | €110,633 | +€10,485 | +10.5% |
| Equity | 10/15 | €70,016 | €74,817 | +€4,801 | +6.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,016 | €69,817 | +€4,801 | +7.4% |
| Amounts payable | 17/49 | €30,132 | €35,817 | +€5,684 | +18.9% |
| Amounts payable after more than one year | 17 | €8,630 | €2,272 | -€6,359 | -73.7% |
| Financial debts | 170/4 | €8,630 | €2,272 | -€6,359 | -73.7% |
| Amounts payable within one year | 42/48 | €21,502 | €33,545 | +€12,043 | +56.0% |
| Current portion of amounts payable after more than one year | 42 | €7,387 | €6,889 | -€498 | -6.7% |
| Trade debts | 44 | - | €636 | +€636 | |
| Suppliers | 440/4 | - | €636 | +€636 | |
| Taxes, remuneration and social security | 45 | €14,115 | €11,020 | -€3,094 | -21.9% |
| Taxes | 450/3 | €14,115 | €11,020 | -€3,094 | -21.9% |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €92,093 | €105,603 | +€13,510 | +14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,259 | €14,086 | -€173 | -1.2% |
| Other operating charges | 640/8 | €888 | €596 | -€292 | -32.9% |
| Gross operating margin | 9900 | €68,939 | €58,641 | -€10,297 | -14.9% |
| Operating profit (loss) | 9901 | €53,791 | €43,959 | -€9,832 | -18.3% |
| Financial income | 75/76B | €2 | €1,615 | +€1,613 | +104,745% |
| Recurring financial income | 75 | €2 | €1,615 | +€1,613 | +104,745% |
| Financial charges | 65/66B | €474 | €2,582 | +€2,108 | +444% |
| Recurring financial charges | 65 | €474 | €2,582 | +€2,108 | +444% |
| Profit (loss) for the period before taxes | 9903 | €53,319 | €42,992 | -€10,327 | -19.4% |
| Income taxes | 67/77 | €13,680 | €7,897 | -€5,784 | -42.3% |
| Profit (loss) for the period | 9904 | €39,638 | €35,095 | -€4,543 | -11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,638 | €35,095 | -€4,543 | -11.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.