CRUNCH_IT: 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.
CRUNCH_IT
Largest movements
- Current investments +€79,458
up €79,458 (+42.7%), from €185,872 to €265,330
- Cash +€19,736
up €19,736 (+68.7%), from €28,712 to €48,447
mainly Net result for the year (+€65,087) and Depreciation (+€20,985)
- Tangible fixed assets -€12,838
down €12,838 (-31.8%), from €40,334 to €27,496
of which Furniture and vehicles: -€19,214
- Reserves +€65,087
up €65,087 (+28.6%), from €227,235 to €292,322
- Trade debts +€19,605
up €19,605 (+1232.1%), from €1,591 to €21,196
- Depreciation +€15,999
up €15,999 (+320.9%), from €4,985 to €20,985
- Gross operating margin +€11,043
up €11,043 (+11.8%), from €93,239 to €104,282
- Financial income -€2,021
down €2,021 (-49.2%), from €4,104 to €2,084
- Taxes -€1,610
down €1,610 (-7.8%), from €20,546 to €18,936
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 | €255,661 | €341,835 | +€86,174 | +33.7% |
| Fixed assets | 21/28 | €40,334 | €27,496 | -€12,838 | -31.8% |
| Tangible fixed assets | 22/27 | €40,334 | €27,496 | -€12,838 | -31.8% |
| Furniture and vehicles | 24 | €40,334 | €21,120 | -€19,214 | -47.6% |
| Other tangible fixed assets | 26 | - | €6,376 | +€6,376 | |
| Current assets | 29/58 | €215,326 | €314,339 | +€99,013 | +46.0% |
| Amounts receivable within one year | 40/41 | €58 | €19 | -€40 | -67.7% |
| Other amounts receivable | 41 | €58 | €19 | -€40 | -67.7% |
| Current investments | 50/53 | €185,872 | €265,330 | +€79,458 | +42.7% |
| Cash at bank and in hand | 54/58 | €28,712 | €48,447 | +€19,736 | +68.7% |
| Deferred charges and accrued income | 490/1 | €684 | €542 | -€141 | -20.7% |
| Total equity and liabilities | 10/49 | €255,661 | €341,835 | +€86,174 | +33.7% |
| Equity | 10/15 | €233,435 | €298,522 | +€65,087 | +27.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €227,235 | €292,322 | +€65,087 | +28.6% |
| Distributable reserves | 133 | €227,235 | €292,322 | +€65,087 | +28.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €22,226 | €43,313 | +€21,087 | +94.9% |
| Amounts payable within one year | 42/48 | €22,226 | €43,313 | +€21,087 | +94.9% |
| Trade debts | 44 | €1,591 | €21,196 | +€19,605 | +1232.1% |
| Suppliers | 440/4 | €1,591 | €21,196 | +€19,605 | +1232.1% |
| Taxes, remuneration and social security | 45 | €19,315 | €20,984 | +€1,670 | +8.6% |
| Taxes | 450/3 | €19,315 | €20,984 | +€1,670 | +8.6% |
| Other amounts payable | 47/48 | €1,320 | €1,132 | -€188 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,985 | €20,985 | +€15,999 | +320.9% |
| Other operating charges | 640/8 | €1,127 | €1,218 | +€92 | +8.1% |
| Gross operating margin | 9900 | €93,239 | €104,282 | +€11,043 | +11.8% |
| Operating profit (loss) | 9901 | €87,127 | €82,079 | -€5,047 | -5.8% |
| Financial income | 75/76B | €4,104 | €2,084 | -€2,021 | -49.2% |
| Recurring financial income | 75 | €4,104 | €2,084 | -€2,021 | -49.2% |
| Financial charges | 65/66B | €140 | €140 | -€0 | -0.1% |
| Recurring financial charges | 65 | €140 | €140 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €91,091 | €84,023 | -€7,068 | -7.8% |
| Income taxes | 67/77 | €20,546 | €18,936 | -€1,610 | -7.8% |
| Profit (loss) for the period | 9904 | €70,545 | €65,087 | -€5,458 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €70,545 | €65,087 | -€5,458 | -7.7% |
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 8 October 2026 via checked.be.