Cruysberghs: 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.
Cruysberghs
Largest movements
- Tangible fixed assets -€29,571
down €29,571 (-14.0%), from €210,699 to €181,128
of which Furniture and vehicles: -€23,853
- Cash -€7,707
down €7,707 (-5.9%), from €130,213 to €122,507
mainly Debts after one year (-€36,458) and Investment in fixed assets (net) (-€25,923)
- Stocks and contracts +€5,743
up €5,743 (+4.2%), from €136,257 to €141,999
- Debts after one year -€36,458
down €36,458 (-15.2%), from €239,236 to €202,778
of which Financial debts: -€26,458
- Reserves +€20,668
up €20,668 (+14.8%), from €140,089 to €160,757
of which Distributable reserves: +€24,990
- Current portion of long-term debt -€14,610
down €14,610 (-35.6%), from €41,067 to €26,458
- Gross operating margin -€13,299
down €13,299 (-13.2%), from €100,519 to €87,220
- Taxes -€4,515
down €4,515 (-31.9%), from €14,152 to €9,637
- Depreciation +€3,948
up €3,948 (+7.6%), from €51,949 to €55,897
- Financial income -€2,674
down €2,674 (-17.6%), from €15,184 to €12,510
of which Non-recurring financial income: -€2,614
- Financial charges +€1,500
up €1,500 (+14.7%), from €10,174 to €11,675
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 | €480,769 | €448,859 | -€31,909 | -6.6% |
| Fixed assets | 21/28 | €211,551 | €181,578 | -€29,974 | -14.2% |
| Tangible fixed assets | 22/27 | €210,699 | €181,128 | -€29,571 | -14.0% |
| Land and buildings | 22 | €135,597 | €127,841 | -€7,756 | -5.7% |
| Plant, machinery and equipment | 23 | €44,242 | €45,773 | +€1,531 | +3.5% |
| Furniture and vehicles | 24 | €30,489 | €6,636 | -€23,853 | -78.2% |
| Other tangible fixed assets | 26 | €371 | €878 | +€507 | +137% |
| Financial fixed assets | 28 | €853 | €450 | -€403 | -47.2% |
| Current assets | 29/58 | €269,217 | €267,282 | -€1,935 | -0.7% |
| Stocks and contracts in progress | 3 | €136,257 | €141,999 | +€5,743 | +4.2% |
| Stocks | 30/36 | €136,257 | €141,999 | +€5,743 | +4.2% |
| Amounts receivable within one year | 40/41 | €1,593 | €1,446 | -€148 | -9.3% |
| Trade receivables | 40 | €962 | €788 | -€175 | -18.2% |
| Other amounts receivable | 41 | €631 | €658 | +€27 | +4.3% |
| Cash at bank and in hand | 54/58 | €130,213 | €122,507 | -€7,707 | -5.9% |
| Deferred charges and accrued income | 490/1 | €1,154 | €1,330 | +€176 | +15.3% |
| Total equity and liabilities | 10/49 | €480,769 | €448,859 | -€31,909 | -6.6% |
| Equity | 10/15 | €165,089 | €185,757 | +€20,668 | +12.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €140,089 | €160,757 | +€20,668 | +14.8% |
| Tax-exempt reserves | 132 | €36,384 | €32,062 | -€4,322 | -11.9% |
| Distributable reserves | 133 | €103,705 | €128,696 | +€24,990 | +24.1% |
| Provisions and deferred taxes | 16 | €12,128 | €10,687 | -€1,441 | -11.9% |
| Deferred taxes | 168 | €12,128 | €10,687 | -€1,441 | -11.9% |
| Amounts payable | 17/49 | €303,552 | €252,415 | -€51,137 | -16.8% |
| Amounts payable after more than one year | 17 | €239,236 | €202,778 | -€36,458 | -15.2% |
| Financial debts | 170/4 | €114,236 | €87,778 | -€26,458 | -23.2% |
| Other amounts payable | 178/9 | €125,000 | €115,000 | -€10,000 | -8.0% |
| Amounts payable within one year | 42/48 | €62,030 | €47,707 | -€14,323 | -23.1% |
| Current portion of amounts payable after more than one year | 42 | €41,067 | €26,458 | -€14,610 | -35.6% |
| Trade debts | 44 | €1,071 | €4,248 | +€3,177 | +297% |
| Suppliers | 440/4 | €1,071 | €4,248 | +€3,177 | +297% |
| Taxes, remuneration and social security | 45 | €12,494 | €7,978 | -€4,516 | -36.1% |
| Taxes | 450/3 | €7,164 | €5,628 | -€1,536 | -21.4% |
| Remuneration and social security | 454/9 | €5,330 | €2,350 | -€2,980 | -55.9% |
| Other amounts payable | 47/48 | €7,398 | €9,024 | +€1,626 | +22.0% |
| Accrued charges and deferred income | 492/3 | €2,286 | €1,930 | -€356 | -15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,949 | €55,897 | +€3,948 | +7.6% |
| Other operating charges | 640/8 | €2,711 | €2,891 | +€180 | +6.6% |
| Non-recurring operating charges | 66A | €950 | €403 | -€548 | -57.6% |
| Gross operating margin | 9900 | €100,519 | €87,220 | -€13,299 | -13.2% |
| Operating profit (loss) | 9901 | €44,909 | €28,029 | -€16,880 | -37.6% |
| Financial income | 75/76B | €15,184 | €12,510 | -€2,674 | -17.6% |
| Recurring financial income | 75 | €81 | €22 | -€60 | -73.5% |
| Non-recurring financial income | 76B | €15,103 | €12,488 | -€2,614 | -17.3% |
| Financial charges | 65/66B | €10,174 | €11,675 | +€1,500 | +14.7% |
| Recurring financial charges | 65 | €10,174 | €11,675 | +€1,500 | +14.7% |
| Profit (loss) for the period before taxes | 9903 | €49,918 | €28,864 | -€21,054 | -42.2% |
| Transfer from deferred taxes | 780 | €372 | €1,441 | +€1,069 | +287% |
| Income taxes | 67/77 | €14,152 | €9,637 | -€4,515 | -31.9% |
| Profit (loss) for the period | 9904 | €36,139 | €20,668 | -€15,470 | -42.8% |
| Transfer from tax-exempt reserves | 789 | €1,116 | €4,322 | +€3,206 | +287% |
| Profit (loss) for the period to be appropriated | 9905 | €37,255 | €24,990 | -€12,265 | -32.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.