CRVB Accountancy: 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.
CRVB Accountancy
Largest movements
- Cash +€151,409
up €151,409 (+244%), from €61,968 to €213,377
mainly Debts after one year (+€174,122) and Tax, wage and social debts (+€111,424)
- Receivables within one year +€126,198
up €126,198 (+26.4%), from €478,100 to €604,299
of which Other amounts receivable: +€69,368
- Intangible fixed assets +€85,900
new in 2025: €85,900
- Tangible fixed assets -€16,896
down €16,896 (-53.5%), from €31,580 to €14,685
of which Furniture and vehicles: -€15,945
- Deferred charges and accrued income -€15,645
down €15,645 (-32.4%), from €48,315 to €32,670
- Debts after one year +€174,122
up €174,122 (+955%), from €18,229 to €192,351
- Tax, wage and social debts +€111,424
up €111,424 (+99.2%), from €112,289 to €223,713
of which Taxes: +€103,594
- Other debts +€110,000
new in 2025: €110,000
- Reserves -€80,707
down €80,707 (-15.6%), from €516,067 to €435,360
of which Tax-exempt reserves: -€150,707
- Provisions -€37,677
no longer reported in 2025 (was €37,677)
- Taxes +€65,476
up €65,476 (+162%), from €40,513 to €105,989
- Staff costs +€35,176
up €35,176 (+13.8%), from €255,597 to €290,773
- Other operating charges -€23,053
down €23,053 (-90.0%), from €25,626 to €2,574
- Gross operating margin +€17,724
up €17,724 (+4.3%), from €414,688 to €432,412
- Depreciation +€5,320
up €5,320 (+30.1%), from €17,676 to €22,995
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 | €896,682 | €1,227,430 | +€330,748 | +36.9% |
| Fixed assets | 21/28 | €36,300 | €105,085 | +€68,785 | +189% |
| Intangible fixed assets | 21 | - | €85,900 | +€85,900 | |
| Tangible fixed assets | 22/27 | €31,580 | €14,685 | -€16,896 | -53.5% |
| Plant, machinery and equipment | 23 | €2,587 | €1,636 | -€951 | -36.8% |
| Furniture and vehicles | 24 | €28,993 | €13,048 | -€15,945 | -55.0% |
| Financial fixed assets | 28 | €4,719 | €4,500 | -€219 | -4.6% |
| Current assets | 29/58 | €860,383 | €1,122,345 | +€261,963 | +30.4% |
| Amounts receivable after more than one year | 29 | €272,000 | €272,000 | = | 0.0% |
| Other amounts receivable | 291 | €272,000 | €272,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €478,100 | €604,299 | +€126,198 | +26.4% |
| Trade receivables | 40 | €447,933 | €504,763 | +€56,830 | +12.7% |
| Other amounts receivable | 41 | €30,167 | €99,536 | +€69,368 | +230% |
| Cash at bank and in hand | 54/58 | €61,968 | €213,377 | +€151,409 | +244% |
| Deferred charges and accrued income | 490/1 | €48,315 | €32,670 | -€15,645 | -32.4% |
| Total equity and liabilities | 10/49 | €896,682 | €1,227,430 | +€330,748 | +36.9% |
| Equity | 10/15 | €596,424 | €520,199 | -€76,225 | -12.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €516,067 | €435,360 | -€80,707 | -15.6% |
| Tax-exempt reserves | 132 | €150,707 | - | -€150,707 | |
| Distributable reserves | 133 | €365,360 | €435,360 | +€70,000 | +19.2% |
| Profit (loss) carried forward | 14 | €67,957 | €72,439 | +€4,482 | +6.6% |
| Provisions and deferred taxes | 16 | €37,677 | - | -€37,677 | |
| Deferred taxes | 168 | €37,677 | - | -€37,677 | |
| Amounts payable | 17/49 | €262,581 | €707,231 | +€444,650 | +169% |
| Amounts payable after more than one year | 17 | €18,229 | €192,351 | +€174,122 | +955% |
| Financial debts | 170/4 | €18,229 | €192,351 | +€174,122 | +955% |
| Amounts payable within one year | 42/48 | €244,352 | €514,879 | +€270,527 | +111% |
| Current portion of amounts payable after more than one year | 42 | €26,903 | €64,342 | +€37,438 | +139% |
| Financial debts | 43 | €60,000 | €75,000 | +€15,000 | +25.0% |
| Credit institutions | 430/8 | €60,000 | €75,000 | +€15,000 | +25.0% |
| Trade debts | 44 | €45,160 | €41,825 | -€3,335 | -7.4% |
| Suppliers | 440/4 | €45,160 | €41,825 | -€3,335 | -7.4% |
| Taxes, remuneration and social security | 45 | €112,289 | €223,713 | +€111,424 | +99.2% |
| Taxes | 450/3 | €79,071 | €182,664 | +€103,594 | +131% |
| Remuneration and social security | 454/9 | €33,218 | €41,048 | +€7,830 | +23.6% |
| Other amounts payable | 47/48 | - | €110,000 | +€110,000 | |
| Remuneration, social security and pensions | 62 | €255,597 | €290,773 | +€35,176 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,676 | €22,995 | +€5,320 | +30.1% |
| Other operating charges | 640/8 | €25,626 | €2,574 | -€23,053 | -90.0% |
| Gross operating margin | 9900 | €414,688 | €432,412 | +€17,724 | +4.3% |
| Operating profit (loss) | 9901 | €115,789 | €116,070 | +€281 | +0.2% |
| Financial income | 75/76B | €2,997 | €4,223 | +€1,226 | +40.9% |
| Recurring financial income | 75 | €2,997 | €4,223 | +€1,226 | +40.9% |
| Financial charges | 65/66B | €15,653 | €18,206 | +€2,553 | +16.3% |
| Recurring financial charges | 65 | €15,653 | €18,206 | +€2,553 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | €103,132 | €102,087 | -€1,045 | -1.0% |
| Transfer from deferred taxes | 780 | €1,626 | €37,677 | +€36,050 | +2,217% |
| Income taxes | 67/77 | €40,513 | €105,989 | +€65,476 | +162% |
| Profit (loss) for the period | 9904 | €64,246 | €33,775 | -€30,471 | -47.4% |
| Transfer from tax-exempt reserves | 789 | €6,505 | €150,707 | +€144,202 | +2,217% |
| Profit (loss) for the period to be appropriated | 9905 | €70,751 | €184,482 | +€113,731 | +161% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.