CROUSSE GRAPHIC: 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 GRAPHIC
Largest movements
- Receivables within one year -€18,988
down €18,988 (-39.5%), from €48,105 to €29,117
of which Other amounts receivable: -€15,623
- Cash +€14,732
up €14,732 (+37.9%), from €38,843 to €53,575
mainly Receivables within one year (+€18,988) and Depreciation (+€17,006)
- Tangible fixed assets -€13,088
down €13,088 (-20.5%), from €63,853 to €50,765
of which Leasing and similar rights: -€10,165
- Deferred charges and accrued income -€2,428
down €2,428 (-22.2%), from €10,929 to €8,502
- Financial fixed assets +€2,300
up €2,300 (+7,667%), from €30 to €2,330
- Reserves -€22,370
down €22,370 (-21.9%), from €101,998 to €79,629
of which Distributable reserves: -€22,370
- Debts after one year -€8,438
down €8,438 (-37.6%), from €22,469 to €14,030
- Trade debts +€8,388
up €8,388 (+2,141%), from €392 to €8,780
- Other debts +€7,301
new in 2025: €7,301
- Current portion of long-term debt -€2,145
down €2,145 (-12.7%), from €16,926 to €14,781
- Gross operating margin -€35,972
down €35,972 (-58.4%), from €61,616 to €25,644
- Other operating charges -€20,723
down €20,723 (-86.3%), from €24,002 to €3,279
- Taxes -€5,001
down €5,001 (-65.1%), from €7,686 to €2,685
- Depreciation +€3,566
up €3,566 (+26.5%), from €13,440 to €17,006
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 | €161,761 | €144,288 | -€17,473 | -10.8% |
| Fixed assets | 21/28 | €63,883 | €53,095 | -€10,788 | -16.9% |
| Tangible fixed assets | 22/27 | €63,853 | €50,765 | -€13,088 | -20.5% |
| Plant, machinery and equipment | 23 | €681 | €0 | -€681 | -100% |
| Furniture and vehicles | 24 | €25,965 | €23,723 | -€2,242 | -8.6% |
| Leasing and similar rights | 25 | €37,207 | €27,042 | -€10,165 | -27.3% |
| Financial fixed assets | 28 | €30 | €2,330 | +€2,300 | +7,667% |
| Current assets | 29/58 | €97,878 | €91,193 | -€6,684 | -6.8% |
| Amounts receivable within one year | 40/41 | €48,105 | €29,117 | -€18,988 | -39.5% |
| Trade receivables | 40 | €22,756 | €19,391 | -€3,366 | -14.8% |
| Other amounts receivable | 41 | €25,349 | €9,726 | -€15,623 | -61.6% |
| Cash at bank and in hand | 54/58 | €38,843 | €53,575 | +€14,732 | +37.9% |
| Deferred charges and accrued income | 490/1 | €10,929 | €8,502 | -€2,428 | -22.2% |
| Total equity and liabilities | 10/49 | €161,761 | €144,288 | -€17,473 | -10.8% |
| Equity | 10/15 | €120,598 | €98,229 | -€22,370 | -18.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €101,998 | €79,629 | -€22,370 | -21.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €101,998 | €79,629 | -€22,370 | -21.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €41,163 | €46,059 | +€4,897 | +11.9% |
| Amounts payable after more than one year | 17 | €22,469 | €14,030 | -€8,438 | -37.6% |
| Financial debts | 170/4 | €22,469 | €14,030 | -€8,438 | -37.6% |
| Amounts payable within one year | 42/48 | €18,494 | €32,029 | +€13,535 | +73.2% |
| Current portion of amounts payable after more than one year | 42 | €16,926 | €14,781 | -€2,145 | -12.7% |
| Trade debts | 44 | €392 | €8,780 | +€8,388 | +2,141% |
| Suppliers | 440/4 | €392 | €8,780 | +€8,388 | +2,141% |
| Advances received on contracts in progress | 46 | - | €1,000 | +€1,000 | |
| Taxes, remuneration and social security | 45 | €1,176 | €167 | -€1,009 | -85.8% |
| Taxes | 450/3 | €176 | €167 | -€9 | -5.3% |
| Remuneration and social security | 454/9 | €1,000 | €0 | -€1,000 | -100% |
| Other amounts payable | 47/48 | - | €7,301 | +€7,301 | |
| Accrued charges and deferred income | 492/3 | €200 | €0 | -€200 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,440 | €17,006 | +€3,566 | +26.5% |
| Other operating charges | 640/8 | €24,002 | €3,279 | -€20,723 | -86.3% |
| Gross operating margin | 9900 | €61,616 | €25,644 | -€35,972 | -58.4% |
| Operating profit (loss) | 9901 | €24,175 | €5,359 | -€18,816 | -77.8% |
| Financial income | 75/76B | €178 | €215 | +€37 | +20.6% |
| Recurring financial income | 75 | €178 | €215 | +€37 | +20.6% |
| Financial charges | 65/66B | €2,493 | €2,214 | -€278 | -11.2% |
| Recurring financial charges | 65 | €2,493 | €2,214 | -€278 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €21,860 | €3,360 | -€18,500 | -84.6% |
| Income taxes | 67/77 | €7,686 | €2,685 | -€5,001 | -65.1% |
| Profit (loss) for the period | 9904 | €14,174 | €675 | -€13,500 | -95.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,174 | €675 | -€13,500 | -95.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.