CROSSuite: 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.
CROSSuite
Largest movements
- Intangible fixed assets +€620,391
up €620,391 (+26.0%), from €2.4m to €3.0m
- Cash -€529,733
down €529,733 (-52.9%), from €1.0m to €472,558
mainly Investment in fixed assets (net) (-€2.2m) and Debts after one year (-€220,032)
- Profit (loss) carried forward +€253,956
up €253,956 (+27.2%), from €933,273 to €1.2m
- Debts after one year -€220,032
down €220,032 (-20.3%), from €1.1m to €861,688
- Trade debts -€62,260
down €62,260 (-13.3%), from €469,484 to €407,224
- Current portion of long-term debt +€58,815
up €58,815 (+36.5%), from €161,218 to €220,033
- Tax, wage and social debts +€49,736
up €49,736 (+38.6%), from €129,008 to €178,744
of which Taxes: +€44,009
- Gross operating margin +€566,294
up €566,294 (+27.6%), from €2.1m to €2.6m
- Depreciation +€330,585
up €330,585 (+26.6%), from €1.2m to €1.6m
- Staff costs +€79,954
up €79,954 (+12.9%), from €620,041 to €699,995
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 | €3,743,319 | €3,844,655 | +€101,336 | +2.7% |
| Fixed assets | 21/28 | €2,455,033 | €3,052,518 | +€597,485 | +24.3% |
| Intangible fixed assets | 21 | €2,384,515 | €3,004,906 | +€620,391 | +26.0% |
| Tangible fixed assets | 22/27 | €61,118 | €38,212 | -€22,906 | -37.5% |
| Furniture and vehicles | 24 | €54,217 | €38,055 | -€16,162 | -29.8% |
| Other tangible fixed assets | 26 | €6,901 | €157 | -€6,744 | -97.7% |
| Financial fixed assets | 28 | €9,400 | €9,400 | = | 0.0% |
| Current assets | 29/58 | €1,288,286 | €792,137 | -€496,149 | -38.5% |
| Amounts receivable within one year | 40/41 | €274,215 | €308,434 | +€34,219 | +12.5% |
| Trade receivables | 40 | €270,350 | €308,434 | +€38,084 | +14.1% |
| Other amounts receivable | 41 | €3,865 | - | -€3,865 | |
| Cash at bank and in hand | 54/58 | €1,002,291 | €472,558 | -€529,733 | -52.9% |
| Deferred charges and accrued income | 490/1 | €11,780 | €11,145 | -€635 | -5.4% |
| Total equity and liabilities | 10/49 | €3,743,319 | €3,844,655 | +€101,336 | +2.7% |
| Equity | 10/15 | €1,593,694 | €1,847,650 | +€253,956 | +15.9% |
| Contributions | 10/11 | €618,565 | €618,565 | = | 0.0% |
| Reserves | 13 | €41,856 | €41,856 | = | 0.0% |
| Distributable reserves | 133 | €41,856 | €41,856 | = | 0.0% |
| Profit (loss) carried forward | 14 | €933,273 | €1,187,229 | +€253,956 | +27.2% |
| Amounts payable | 17/49 | €2,149,625 | €1,997,005 | -€152,620 | -7.1% |
| Amounts payable after more than one year | 17 | €1,081,720 | €861,688 | -€220,032 | -20.3% |
| Financial debts | 170/4 | €1,081,720 | €861,688 | -€220,032 | -20.3% |
| Amounts payable within one year | 42/48 | €1,067,905 | €1,133,817 | +€65,912 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €161,218 | €220,033 | +€58,815 | +36.5% |
| Trade debts | 44 | €469,484 | €407,224 | -€62,260 | -13.3% |
| Suppliers | 440/4 | €469,484 | €407,224 | -€62,260 | -13.3% |
| Taxes, remuneration and social security | 45 | €129,008 | €178,744 | +€49,736 | +38.6% |
| Taxes | 450/3 | €21,426 | €65,435 | +€44,009 | +205% |
| Remuneration and social security | 454/9 | €107,582 | €113,309 | +€5,727 | +5.3% |
| Other amounts payable | 47/48 | €308,195 | €327,816 | +€19,621 | +6.4% |
| Accrued charges and deferred income | 492/3 | - | €1,500 | +€1,500 | |
| Non-recurring operating income | 76A | - | €1,124 | +€1,124 | |
| Remuneration, social security and pensions | 62 | €620,041 | €699,995 | +€79,954 | +12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,244,606 | €1,575,191 | +€330,585 | +26.6% |
| Other operating charges | 640/8 | €11,135 | €10,238 | -€897 | -8.1% |
| Gross operating margin | 9900 | €2,052,133 | €2,618,427 | +€566,294 | +27.6% |
| Operating profit (loss) | 9901 | €176,351 | €333,003 | +€156,652 | +88.8% |
| Financial income | 75/76B | €151 | €1,883 | +€1,732 | +1,147% |
| Recurring financial income | 75 | €151 | €1,883 | +€1,732 | +1,147% |
| Financial charges | 65/66B | €67,716 | €77,193 | +€9,477 | +14.0% |
| Recurring financial charges | 65 | €67,716 | €77,193 | +€9,477 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | €108,786 | €257,693 | +€148,907 | +137% |
| Income taxes | 67/77 | €2,877 | €3,737 | +€860 | +29.9% |
| Profit (loss) for the period | 9904 | €105,909 | €253,956 | +€148,047 | +140% |
| Profit (loss) for the period to be appropriated | 9905 | €105,909 | €253,956 | +€148,047 | +140% |
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 14 October 2026 via checked.be.