CROUSTI: 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.
CROUSTI
Largest movements
- Cash +€51,076
up €51,076 (+561.7%), from €9,093 to €60,169
mainly Trade debts (+€47,712) and Debts after one year (+€31,645)
- Tangible fixed assets +€36,136
up €36,136 (+92.2%), from €39,180 to €75,316
of which Furniture and vehicles: +€35,590
- Intangible fixed assets -€3,000
down €3,000 (-66.7%), from €4,500 to €1,500
- Trade debts +€47,712
up €47,712 (+203.6%), from €23,440 to €71,152
- Debts after one year +€31,645
up €31,645 (+176.7%), from €17,909 to €49,554
- Other debts -€11,388
down €11,388 (-99.1%), from €11,491 to €103
- Current portion of long-term debt +€8,972
up €8,972 (+147.2%), from €6,094 to €15,067
- Tax, wage and social debts +€3,547
up €3,547 (+128.8%), from €2,753 to €6,300
of which Remuneration and social security: +€2,748
- Staff costs -€7,263
down €7,263 (-11.8%), from €61,648 to €54,385
- Gross operating margin +€7,067
up €7,067 (+9.8%), from €72,242 to €79,309
- Depreciation +€5,036
up €5,036 (+43.1%), from €11,693 to €16,729
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 | €60,602 | €144,340 | +€83,738 | +138.2% |
| Fixed assets | 21/28 | €43,680 | €76,816 | +€33,136 | +75.9% |
| Intangible fixed assets | 21 | €4,500 | €1,500 | -€3,000 | -66.7% |
| Tangible fixed assets | 22/27 | €39,180 | €75,316 | +€36,136 | +92.2% |
| Plant, machinery and equipment | 23 | €3,770 | €4,521 | +€751 | +19.9% |
| Furniture and vehicles | 24 | €34,065 | €69,656 | +€35,590 | +104.5% |
| Other tangible fixed assets | 26 | €1,344 | €1,139 | -€205 | -15.3% |
| Current assets | 29/58 | €16,922 | €67,524 | +€50,602 | +299.0% |
| Stocks and contracts in progress | 3 | €3,822 | €4,128 | +€306 | +8.0% |
| Stocks | 30/36 | €3,822 | €4,128 | +€306 | +8.0% |
| Amounts receivable within one year | 40/41 | €1,474 | €1,370 | -€103 | -7.0% |
| Trade receivables | 40 | €889 | €1,366 | +€478 | +53.8% |
| Other amounts receivable | 41 | €585 | €4 | -€581 | -99.3% |
| Cash at bank and in hand | 54/58 | €9,093 | €60,169 | +€51,076 | +561.7% |
| Deferred charges and accrued income | 490/1 | €2,533 | €1,857 | -€676 | -26.7% |
| Total equity and liabilities | 10/49 | €60,602 | €144,340 | +€83,738 | +138.2% |
| Equity | 10/15 | -€1,085 | €2,165 | +€3,249 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,730 | €7,730 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €5,870 | €5,870 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,414 | -€24,165 | +€3,249 | +11.9% |
| Amounts payable | 17/49 | €61,686 | €142,175 | +€80,489 | +130.5% |
| Amounts payable after more than one year | 17 | €17,909 | €49,554 | +€31,645 | +176.7% |
| Financial debts | 170/4 | €17,909 | €49,554 | +€31,645 | +176.7% |
| Amounts payable within one year | 42/48 | €43,778 | €92,621 | +€48,844 | +111.6% |
| Current portion of amounts payable after more than one year | 42 | €6,094 | €15,067 | +€8,972 | +147.2% |
| Trade debts | 44 | €23,440 | €71,152 | +€47,712 | +203.6% |
| Suppliers | 440/4 | €23,440 | €71,152 | +€47,712 | +203.6% |
| Taxes, remuneration and social security | 45 | €2,753 | €6,300 | +€3,547 | +128.8% |
| Taxes | 450/3 | - | €799 | +€799 | |
| Remuneration and social security | 454/9 | €2,753 | €5,501 | +€2,748 | +99.8% |
| Other amounts payable | 47/48 | €11,491 | €103 | -€11,388 | -99.1% |
| Remuneration, social security and pensions | 62 | €61,648 | €54,385 | -€7,263 | -11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,693 | €16,729 | +€5,036 | +43.1% |
| Other operating charges | 640/8 | €2,212 | €1,550 | -€663 | -30.0% |
| Gross operating margin | 9900 | €72,242 | €79,309 | +€7,067 | +9.8% |
| Operating profit (loss) | 9901 | -€3,311 | €6,645 | +€9,956 | |
| Financial income | 75/76B | - | €702 | +€702 | |
| Recurring financial income | 75 | - | €702 | +€702 | |
| Financial charges | 65/66B | €4,089 | €4,098 | +€9 | +0.2% |
| Recurring financial charges | 65 | €4,089 | €4,098 | +€9 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,400 | €3,249 | +€10,649 | |
| Profit (loss) for the period | 9904 | -€7,400 | €3,249 | +€10,649 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,400 | €3,249 | +€10,649 |
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 2 October 2026 via checked.be.