Crow Consulting: 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.
Crow Consulting
Largest movements
- Receivables after one year +€42,000
up €42,000 (+840%), from €5,000 to €47,000
of which Other amounts receivable: +€47,000
- Cash -€11,711
down €11,711 (-39.0%), from €29,999 to €18,288
mainly Receivables after one year (-€42,000) and Investment in fixed assets (net) (-€4,746)
- Tangible fixed assets +€3,243
up €3,243 (+444%), from €730 to €3,973
- Receivables within one year +€2,701
up €2,701 (+21.7%), from €12,458 to €15,159
of which Trade receivables: +€1,965
- Deferred charges and accrued income +€2,640
up €2,640 (+234%), from €1,127 to €3,767
- Reserves +€27,910
up €27,910 (+89.1%), from €31,310 to €59,220
- Tax, wage and social debts +€13,713
up €13,713 (+150%), from €9,150 to €22,863
- Current portion of long-term debt -€3,300
down €3,300 (-100%), from €3,300 to €0
- Short-term financial debts +€1,192
new in 2025: €1,192
- Gross operating margin -€1,677
down €1,677 (-3.9%), from €42,700 to €41,023
- Financial charges +€633
up €633 (+39.9%), from €1,588 to €2,221
- Depreciation +€596
up €596 (+65.7%), from €907 to €1,503
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 | €49,315 | €88,187 | +€38,872 | +78.8% |
| Fixed assets | 21/28 | €730 | €3,973 | +€3,243 | +444% |
| Tangible fixed assets | 22/27 | €730 | €3,973 | +€3,243 | +444% |
| Furniture and vehicles | 24 | €730 | €3,973 | +€3,243 | +444% |
| Current assets | 29/58 | €48,585 | €84,214 | +€35,629 | +73.3% |
| Amounts receivable after more than one year | 29 | €5,000 | €47,000 | +€42,000 | +840% |
| Trade receivables | 290 | €5,000 | €0 | -€5,000 | -100% |
| Other amounts receivable | 291 | - | €47,000 | +€47,000 | |
| Amounts receivable within one year | 40/41 | €12,458 | €15,159 | +€2,701 | +21.7% |
| Trade receivables | 40 | €10,836 | €12,801 | +€1,965 | +18.1% |
| Other amounts receivable | 41 | €1,622 | €2,358 | +€736 | +45.3% |
| Cash at bank and in hand | 54/58 | €29,999 | €18,288 | -€11,711 | -39.0% |
| Deferred charges and accrued income | 490/1 | €1,127 | €3,767 | +€2,640 | +234% |
| Total equity and liabilities | 10/49 | €49,315 | €88,187 | +€38,872 | +78.8% |
| Equity | 10/15 | €34,310 | €62,220 | +€27,910 | +81.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €31,310 | €59,220 | +€27,910 | +89.1% |
| Distributable reserves | 133 | €31,310 | €59,220 | +€27,910 | +89.1% |
| Amounts payable | 17/49 | €15,005 | €25,967 | +€10,962 | +73.1% |
| Amounts payable within one year | 42/48 | €14,847 | €25,967 | +€11,120 | +74.9% |
| Current portion of amounts payable after more than one year | 42 | €3,300 | €0 | -€3,300 | -100% |
| Financial debts | 43 | - | €1,192 | +€1,192 | |
| Credit institutions | 430/8 | - | €1,192 | +€1,192 | |
| Trade debts | 44 | €1,851 | €1,912 | +€61 | +3.3% |
| Suppliers | 440/4 | €1,851 | €1,912 | +€61 | +3.3% |
| Taxes, remuneration and social security | 45 | €9,150 | €22,863 | +€13,713 | +150% |
| Taxes | 450/3 | €9,150 | €22,863 | +€13,713 | +150% |
| Other amounts payable | 47/48 | €545 | €0 | -€545 | -100% |
| Accrued charges and deferred income | 492/3 | €158 | €0 | -€158 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €907 | €1,503 | +€596 | +65.7% |
| Other operating charges | 640/8 | - | €183 | +€183 | |
| Gross operating margin | 9900 | €42,700 | €41,023 | -€1,677 | -3.9% |
| Operating profit (loss) | 9901 | €41,793 | €39,336 | -€2,456 | -5.9% |
| Financial income | 75/76B | - | €64 | +€64 | |
| Recurring financial income | 75 | - | €64 | +€64 | |
| Financial charges | 65/66B | €1,588 | €2,221 | +€633 | +39.9% |
| Recurring financial charges | 65 | €1,588 | €2,221 | +€633 | +39.9% |
| Profit (loss) for the period before taxes | 9903 | €40,205 | €37,179 | -€3,025 | -7.5% |
| Income taxes | 67/77 | €8,895 | €9,269 | +€374 | +4.2% |
| Profit (loss) for the period | 9904 | €31,310 | €27,910 | -€3,399 | -10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,310 | €27,910 | -€3,399 | -10.9% |
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 19 October 2026 via checked.be.