CROWE SPARK SSC: 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.
CROWE SPARK SSC
Largest movements
- Receivables within one year +€5,774
up €5,774 (+21.0%), from €27,529 to €33,303
- Cash +€4,324
up €4,324 (+254%), from €1,701 to €6,025
mainly Trade debts (+€9,710) and Deferred charges and accrued income (+€2,866)
- Deferred charges and accrued income -€2,866
down €2,866 (-100%), from €2,866 to €0
- Trade debts +€9,710
up €9,710 (+78.6%), from €12,357 to €22,067
- Accrued charges and deferred income -€2,909
down €2,909 (-100%), from €2,909 to €0
- Profit (loss) carried forward +€567
up €567 (+48.7%), from €1,164 to €1,731
- Gross operating margin +€45,962
up €45,962 (+2,255%), from €2,038 to €48,000
- Staff costs +€44,818
new in 2025: €44,818
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 | €32,096 | €39,328 | +€7,232 | +22.5% |
| Current assets | 29/58 | €32,096 | €39,328 | +€7,232 | +22.5% |
| Amounts receivable within one year | 40/41 | €27,529 | €33,303 | +€5,774 | +21.0% |
| Trade receivables | 40 | €27,529 | €33,303 | +€5,774 | +21.0% |
| Cash at bank and in hand | 54/58 | €1,701 | €6,025 | +€4,324 | +254% |
| Deferred charges and accrued income | 490/1 | €2,866 | €0 | -€2,866 | -100% |
| Total equity and liabilities | 10/49 | €32,096 | €39,328 | +€7,232 | +22.5% |
| Equity | 10/15 | €3,164 | €3,731 | +€567 | +17.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,164 | €1,731 | +€567 | +48.7% |
| Amounts payable | 17/49 | €28,932 | €35,597 | +€6,665 | +23.0% |
| Amounts payable within one year | 42/48 | €26,023 | €35,597 | +€9,574 | +36.8% |
| Trade debts | 44 | €12,357 | €22,067 | +€9,710 | +78.6% |
| Suppliers | 440/4 | €12,357 | €22,067 | +€9,710 | +78.6% |
| Taxes, remuneration and social security | 45 | €13,666 | €13,530 | -€136 | -1.0% |
| Taxes | 450/3 | €13,666 | €13,530 | -€136 | -1.0% |
| Accrued charges and deferred income | 492/3 | €2,909 | €0 | -€2,909 | -100% |
| Remuneration, social security and pensions | 62 | - | €44,818 | +€44,818 | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €2,038 | €48,000 | +€45,962 | +2,255% |
| Operating profit (loss) | 9901 | €1,533 | €2,662 | +€1,129 | +73.6% |
| Financial charges | 65/66B | €1,571 | €1,889 | +€318 | +20.2% |
| Recurring financial charges | 65 | €1,571 | €1,889 | +€318 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | -€38 | €773 | +€811 | |
| Income taxes | 67/77 | €0 | €206 | +€206 | |
| Profit (loss) for the period | 9904 | -€38 | €567 | +€605 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38 | €567 | +€605 |
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 17 October 2026 via checked.be.