CROWI: 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.
CROWI
Largest movements
- Cash -€34,387
down €34,387 (-30.5%), from €112,736 to €78,348
mainly Deferred charges and accrued income (-€23,257) and Net result for the year (-€22,546)
- Deferred charges and accrued income +€23,257
up €23,257 (+4421.2%), from €526 to €23,783
- Receivables within one year +€13,746
up €13,746 (+161.9%), from €8,492 to €22,239
of which Other amounts receivable: +€8,041
- Tangible fixed assets +€8,451
up €8,451 (+12.4%), from €68,130 to €76,581
of which Furniture and vehicles: +€8,932
- Profit (loss) carried forward -€22,546
new in 2025: -€22,546
- Other debts +€16,889
up €16,889 (+20.3%), from €83,075 to €99,964
- Tax, wage and social debts +€12,846
up €12,846 (+72.0%), from €17,834 to €30,679
of which Remuneration and social security: +€16,800
- Trade debts +€3,879
up €3,879 (+216.9%), from €1,788 to €5,667
- Gross operating margin -€67,273
down €67,273, from €63,882 to -€3,391
- Depreciation -€16,883
down €16,883 (-88.0%), from €19,176 to €2,293
- Other operating charges +€14,236
up €14,236 (+633.7%), from €2,246 to €16,482
- Taxes -€11,676
down €11,676 (-98.2%), from €11,892 to €217
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 | €189,884 | €200,952 | +€11,068 | +5.8% |
| Fixed assets | 21/28 | €68,130 | €76,581 | +€8,451 | +12.4% |
| Tangible fixed assets | 22/27 | €68,130 | €76,581 | +€8,451 | +12.4% |
| Plant, machinery and equipment | 23 | €1,846 | €1,364 | -€481 | -26.1% |
| Furniture and vehicles | 24 | €66,285 | €75,217 | +€8,932 | +13.5% |
| Current assets | 29/58 | €121,754 | €124,370 | +€2,616 | +2.1% |
| Amounts receivable within one year | 40/41 | €8,492 | €22,239 | +€13,746 | +161.9% |
| Trade receivables | 40 | €8,492 | €14,198 | +€5,706 | +67.2% |
| Other amounts receivable | 41 | - | €8,041 | +€8,041 | |
| Cash at bank and in hand | 54/58 | €112,736 | €78,348 | -€34,387 | -30.5% |
| Deferred charges and accrued income | 490/1 | €526 | €23,783 | +€23,257 | +4421.2% |
| Total equity and liabilities | 10/49 | €189,884 | €200,952 | +€11,068 | +5.8% |
| Equity | 10/15 | €87,188 | €64,641 | -€22,546 | -25.9% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €68,188 | €68,188 | = | 0.0% |
| Distributable reserves | 133 | €68,188 | €68,188 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€22,546 | -€22,546 | |
| Amounts payable | 17/49 | €102,696 | €136,310 | +€33,614 | +32.7% |
| Amounts payable within one year | 42/48 | €102,696 | €136,310 | +€33,614 | +32.7% |
| Trade debts | 44 | €1,788 | €5,667 | +€3,879 | +216.9% |
| Suppliers | 440/4 | €1,788 | €5,667 | +€3,879 | +216.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €17,834 | €30,679 | +€12,846 | +72.0% |
| Taxes | 450/3 | €6,034 | €2,079 | -€3,954 | -65.5% |
| Remuneration and social security | 454/9 | €11,800 | €28,600 | +€16,800 | +142.4% |
| Other amounts payable | 47/48 | €83,075 | €99,964 | +€16,889 | +20.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,176 | €2,293 | -€16,883 | -88.0% |
| Other operating charges | 640/8 | €2,246 | €16,482 | +€14,236 | +633.7% |
| Gross operating margin | 9900 | €63,882 | -€3,391 | -€67,273 | |
| Operating profit (loss) | 9901 | €42,459 | -€22,165 | -€64,625 | |
| Financial income | 75/76B | €9 | €33 | +€24 | +267.2% |
| Recurring financial income | 75 | €9 | €33 | +€24 | +267.2% |
| Financial charges | 65/66B | €364 | €197 | -€167 | -45.8% |
| Recurring financial charges | 65 | €364 | €197 | -€167 | -45.8% |
| Profit (loss) for the period before taxes | 9903 | €42,105 | -€22,329 | -€64,434 | |
| Income taxes | 67/77 | €11,892 | €217 | -€11,676 | -98.2% |
| Profit (loss) for the period | 9904 | €30,212 | -€22,546 | -€52,759 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,212 | -€22,546 | -€52,759 |
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 9 October 2026 via checked.be.