CRUMAS: 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.
CRUMAS
Largest movements
- Cash -€3,805
down €3,805 (-81.8%), from €4,653 to €848
mainly Net result for the year (-€42,494) and Debts after one year (-€5,983)
- Tangible fixed assets -€2,520
down €2,520 (-3.2%), from €78,297 to €75,777
- Profit (loss) carried forward -€40,411
down €40,411, from €2,263 to -€38,148
- Trade debts +€33,049
up €33,049 (+253.9%), from €13,014 to €46,063
- Other debts +€10,000
up €10,000 (+46.3%), from €21,605 to €31,605
- Debts after one year -€5,983
down €5,983 (-83.8%), from €7,143 to €1,160
of which Financial debts: -€5,983
- Reserves -€2,084
down €2,084 (-12.5%), from €16,669 to €14,585
- Gross operating margin -€47,376
down €47,376, from €7,552 to -€39,824
- Other operating charges -€9,830
no longer reported in 2025 (was €9,830)
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 | €85,431 | €78,466 | -€6,965 | -8.2% |
| Fixed assets | 21/28 | €78,297 | €75,777 | -€2,520 | -3.2% |
| Tangible fixed assets | 22/27 | €78,297 | €75,777 | -€2,520 | -3.2% |
| Land and buildings | 22 | €78,297 | €75,777 | -€2,520 | -3.2% |
| Current assets | 29/58 | €7,133 | €2,688 | -€4,445 | -62.3% |
| Amounts receivable within one year | 40/41 | €640 | - | -€640 | |
| Trade receivables | 40 | €640 | - | -€640 | |
| Cash at bank and in hand | 54/58 | €4,653 | €848 | -€3,805 | -81.8% |
| Deferred charges and accrued income | 490/1 | €1,840 | €1,840 | = | 0.0% |
| Total equity and liabilities | 10/49 | €85,431 | €78,466 | -€6,965 | -8.2% |
| Equity | 10/15 | €40,036 | -€2,458 | -€42,494 | |
| Contributions | 10/11 | €21,105 | €21,105 | = | 0.0% |
| Reserves | 13 | €16,669 | €14,585 | -€2,084 | -12.5% |
| Tax-exempt reserves | 132 | €16,669 | €14,585 | -€2,084 | -12.5% |
| Profit (loss) carried forward | 14 | €2,263 | -€38,148 | -€40,411 | |
| Provisions and deferred taxes | 16 | €2,394 | €2,095 | -€299 | -12.5% |
| Deferred taxes | 168 | €2,394 | €2,095 | -€299 | -12.5% |
| Amounts payable | 17/49 | €43,000 | €78,829 | +€35,828 | +83.3% |
| Amounts payable after more than one year | 17 | €7,143 | €1,160 | -€5,983 | -83.8% |
| Financial debts | 170/4 | €5,983 | - | -€5,983 | |
| Other amounts payable | 178/9 | €1,160 | €1,160 | = | 0.0% |
| Amounts payable within one year | 42/48 | €35,857 | €77,669 | +€41,811 | +116.6% |
| Trade debts | 44 | €13,014 | €46,063 | +€33,049 | +253.9% |
| Suppliers | 440/4 | €13,014 | €46,063 | +€33,049 | +253.9% |
| Taxes, remuneration and social security | 45 | €1,238 | - | -€1,238 | |
| Taxes | 450/3 | €1,238 | - | -€1,238 | |
| Other amounts payable | 47/48 | €21,605 | €31,605 | +€10,000 | +46.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,520 | €2,520 | = | 0.0% |
| Other operating charges | 640/8 | €9,830 | - | -€9,830 | |
| Gross operating margin | 9900 | €7,552 | -€39,824 | -€47,376 | |
| Operating profit (loss) | 9901 | -€4,798 | -€42,344 | -€37,545 | -782.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €655 | €449 | -€206 | -31.4% |
| Recurring financial charges | 65 | €655 | €449 | -€206 | -31.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,454 | -€42,793 | -€37,340 | -684.7% |
| Transfer from deferred taxes | 780 | €299 | €299 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€5,154 | -€42,494 | -€37,340 | -724.4% |
| Transfer from tax-exempt reserves | 789 | €2,084 | €2,084 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,071 | -€40,411 | -€37,340 | -1216.0% |
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 12 October 2026 via checked.be.