CROUGHS & CO: what changed
Two fiscal 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.
CROUGHS & CO
Largest movements
- Current investments -€65,000
down €65,000 (-100.0%), from €65,000 to €0
- Tangible fixed assets -€27,075
down €27,075 (-3.3%), from €822,345 to €795,270
of which Land and buildings: -€28,809
- Debts after one year -€47,443
down €47,443 (-16.7%), from €283,813 to €236,370
- Profit (loss) carried forward -€18,354
down €18,354 (-79.4%), from -€23,112 to -€41,466
- Current portion of long-term debt -€16,125
down €16,125 (-58.6%), from €27,519 to €11,394
- Gross operating margin -€8,827
down €8,827 (-35.5%), from €24,878 to €16,051
- Financial income +€1,443
up €1,443 (+1739.1%), from €83 to €1,526
of which Financial income: +€1,518
- Depreciation -€924
down €924 (-2.7%), from €34,799 to €33,875
- Financial charges -€381
down €381 (-3.5%), from €10,792 to €10,411
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 | €921,301 | €823,084 | -€98,216 | -10.7% |
| Fixed assets | 21/28 | €822,670 | €795,595 | -€27,075 | -3.3% |
| Tangible fixed assets | 22/27 | €822,345 | €795,270 | -€27,075 | -3.3% |
| Land and buildings | 22 | €805,342 | €776,532 | -€28,809 | -3.6% |
| Plant, machinery and equipment | 23 | €1,470 | €1,275 | -€195 | -13.3% |
| Furniture and vehicles | 24 | €15,533 | €17,462 | +€1,930 | +12.4% |
| Financial fixed assets | 28 | €325 | €325 | = | 0.0% |
| Current assets | 29/58 | €98,631 | €27,489 | -€71,142 | -72.1% |
| Amounts receivable within one year | 40/41 | €2,341 | €2,248 | -€93 | -4.0% |
| Trade receivables | 40 | €851 | €2,066 | +€1,215 | +142.8% |
| Other amounts receivable | 41 | €1,490 | €182 | -€1,308 | -87.8% |
| Current investments | 50/53 | €65,000 | €0 | -€65,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €29,123 | €23,071 | -€6,051 | -20.8% |
| Deferred charges and accrued income | 490/1 | €2,167 | €2,170 | +€3 | +0.1% |
| Total equity and liabilities | 10/49 | €921,301 | €823,084 | -€98,216 | -10.7% |
| Equity | 10/15 | €260,589 | €233,111 | -€27,478 | -10.5% |
| Contributions | 10/11 | €56,015 | €56,015 | = | 0.0% |
| Reserves | 13 | €227,686 | €218,562 | -€9,124 | -4.0% |
| Tax-exempt reserves | 132 | €227,686 | €218,562 | -€9,124 | -4.0% |
| Profit (loss) carried forward | 14 | -€23,112 | -€41,466 | -€18,354 | -79.4% |
| Provisions and deferred taxes | 16 | €160,640 | €156,807 | -€3,832 | -2.4% |
| Provisions for liabilities and charges | 160/5 | €65,000 | €65,000 | = | 0.0% |
| Environmental obligations | 163 | €65,000 | €65,000 | = | 0.0% |
| Deferred taxes | 168 | €95,640 | €91,807 | -€3,832 | -4.0% |
| Amounts payable | 17/49 | €500,072 | €433,166 | -€66,906 | -13.4% |
| Amounts payable after more than one year | 17 | €283,813 | €236,370 | -€47,443 | -16.7% |
| Financial debts | 170/4 | €283,813 | €236,370 | -€47,443 | -16.7% |
| Amounts payable within one year | 42/48 | €216,259 | €196,796 | -€19,463 | -9.0% |
| Current portion of amounts payable after more than one year | 42 | €27,519 | €11,394 | -€16,125 | -58.6% |
| Trade debts | 44 | €1,803 | €3,161 | +€1,358 | +75.3% |
| Suppliers | 440/4 | €1,803 | €3,161 | +€1,358 | +75.3% |
| Taxes, remuneration and social security | 45 | €6,249 | €724 | -€5,525 | -88.4% |
| Taxes | 450/3 | €6,249 | €724 | -€5,525 | -88.4% |
| Other amounts payable | 47/48 | €180,688 | €181,517 | +€829 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,799 | €33,875 | -€924 | -2.7% |
| Other operating charges | 640/8 | €4,268 | €4,433 | +€165 | +3.9% |
| Gross operating margin | 9900 | €24,878 | €16,051 | -€8,827 | -35.5% |
| Operating profit (loss) | 9901 | -€14,190 | -€22,257 | -€8,067 | -56.9% |
| Financial income | 75/76B | €83 | €1,526 | +€1,443 | +1739.1% |
| Recurring financial income | 75 | €8 | €1,526 | +€1,518 | +19002.1% |
| Non-recurring financial income | 76B | €75 | €0 | -€75 | -100.0% |
| Financial charges | 65/66B | €10,792 | €10,411 | -€381 | -3.5% |
| Recurring financial charges | 65 | €10,792 | €10,411 | -€381 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | -€24,899 | -€31,142 | -€6,243 | -25.1% |
| Transfer from deferred taxes | 780 | €3,832 | €3,832 | = | 0.0% |
| Income taxes | 67/77 | €160 | €168 | +€8 | +5.3% |
| Profit (loss) for the period | 9904 | -€21,226 | -€27,478 | -€6,252 | -29.5% |
| Transfer from tax-exempt reserves | 789 | €9,124 | €9,124 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,102 | -€18,354 | -€6,252 | -51.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.