CROUSSE: 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.
CROUSSE
Largest movements
- Deferred charges and accrued income -€21,438
down €21,438 (-91.5%), from €23,431 to €1,994
- Receivables within one year +€14,117
up €14,117 (+2.4%), from €578,303 to €592,420
of which Other amounts receivable: +€17,146
- Tax, wage and social debts -€14,433
down €14,433 (-3.5%), from €413,983 to €399,551
of which Taxes: -€17,582
- Other debts +€13,667
up €13,667 (+2.7%), from €511,420 to €525,087
- Gross operating margin +€47,589
up €47,589, from -€8,817 to €38,771
- Other operating charges +€22,582
up €22,582 (+1204.5%), from €1,875 to €24,457
- Staff costs +€5,421
up €5,421 (+305.3%), from €1,775 to €7,196
- Financial charges -€721
no longer reported in 2024 (was €721)
- Depreciation +€469
up €469 (+3.8%), from €12,253 to €12,722
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €650,240 | €638,798 | -€11,442 | -1.8% |
| Fixed assets | 21/28 | €47,632 | €43,511 | -€4,122 | -8.7% |
| Tangible fixed assets | 22/27 | €47,632 | €43,511 | -€4,122 | -8.7% |
| Land and buildings | 22 | €36,389 | €31,944 | -€4,444 | -12.2% |
| Plant, machinery and equipment | 23 | €3,291 | €6,343 | +€3,052 | +92.7% |
| Furniture and vehicles | 24 | €7,952 | €5,223 | -€2,729 | -34.3% |
| Current assets | 29/58 | €602,607 | €595,287 | -€7,320 | -1.2% |
| Amounts receivable within one year | 40/41 | €578,303 | €592,420 | +€14,117 | +2.4% |
| Trade receivables | 40 | €70,229 | €67,200 | -€3,029 | -4.3% |
| Other amounts receivable | 41 | €508,074 | €525,220 | +€17,146 | +3.4% |
| Cash at bank and in hand | 54/58 | €873 | €873 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €23,431 | €1,994 | -€21,438 | -91.5% |
| Total equity and liabilities | 10/49 | €650,240 | €638,798 | -€11,442 | -1.8% |
| Equity | 10/15 | -€1,391,223 | -€1,396,826 | -€5,603 | -0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €858 | €858 | = | 0.0% |
| Non-distributable reserves | 130/1 | €858 | €858 | = | 0.0% |
| Reserves not available under the articles | 1311 | €858 | €858 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,410,681 | -€1,416,284 | -€5,603 | -0.4% |
| Amounts payable | 17/49 | €2,041,463 | €2,035,624 | -€5,839 | -0.3% |
| Amounts payable after more than one year | 17 | €60,000 | €60,000 | = | 0.0% |
| Financial debts | 170/4 | €60,000 | €60,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,981,463 | €1,975,624 | -€5,839 | -0.3% |
| Financial debts | 43 | €55 | €55 | = | 0.0% |
| Credit institutions | 430/8 | €55 | €55 | = | 0.0% |
| Trade debts | 44 | €1,056,004 | €1,050,931 | -€5,073 | -0.5% |
| Suppliers | 440/4 | €1,056,004 | €1,050,931 | -€5,073 | -0.5% |
| Taxes, remuneration and social security | 45 | €413,983 | €399,551 | -€14,433 | -3.5% |
| Taxes | 450/3 | €413,983 | €396,401 | -€17,582 | -4.2% |
| Remuneration and social security | 454/9 | - | €3,150 | +€3,150 | |
| Other amounts payable | 47/48 | €511,420 | €525,087 | +€13,667 | +2.7% |
| Remuneration, social security and pensions | 62 | €1,775 | €7,196 | +€5,421 | +305.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,253 | €12,722 | +€469 | +3.8% |
| Other operating charges | 640/8 | €1,875 | €24,457 | +€22,582 | +1204.5% |
| Gross operating margin | 9900 | -€8,817 | €38,771 | +€47,589 | |
| Operating profit (loss) | 9901 | -€24,720 | -€5,603 | +€19,117 | +77.3% |
| Financial charges | 65/66B | €721 | - | -€721 | |
| Recurring financial charges | 65 | €721 | - | -€721 | |
| Profit (loss) for the period before taxes | 9903 | -€25,441 | -€5,603 | +€19,838 | +78.0% |
| Profit (loss) for the period | 9904 | -€25,441 | -€5,603 | +€19,838 | +78.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,441 | -€5,603 | +€19,838 | +78.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.