Daniel Crosset Racing: 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.
Daniel Crosset Racing
Largest movements
- Stocks and contracts +€15,169
up €15,169 (+8.2%), from €185,248 to €200,416
- Tangible fixed assets -€12,036
down €12,036 (-33.7%), from €35,719 to €23,683
of which Furniture and vehicles: -€13,992
- Deferred charges and accrued income +€9,233
up €9,233 (+666%), from €1,385 to €10,618
- Cash +€5,325
up €5,325 (+442%), from €1,205 to €6,530
mainly Other debts (+€31,792) and Trade debts (+€15,338)
- Other debts +€31,792
up €31,792 (+20.0%), from €158,576 to €190,368
- Tax, wage and social debts -€27,282
down €27,282 (-71.4%), from €38,189 to €10,906
of which Taxes: -€27,282
- Trade debts +€15,338
up €15,338 (+70.7%), from €21,704 to €37,042
- Advances received +€7,000
new in 2025: €7,000
- Profit (loss) carried forward -€4,664
down €4,664 (-12.3%), from -€37,981 to -€42,645
- Gross operating margin +€80,953
up €80,953, from -€59,893 to €21,060
- Taxes -€12,228
down €12,228 (-52.6%), from €23,253 to €11,024
- Other operating charges -€1,413
down €1,413 (-53.5%), from €2,642 to €1,229
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 | €257,514 | €276,461 | +€18,947 | +7.4% |
| Fixed assets | 21/28 | €35,719 | €23,683 | -€12,036 | -33.7% |
| Tangible fixed assets | 22/27 | €35,719 | €23,683 | -€12,036 | -33.7% |
| Land and buildings | 22 | €20,779 | €23,115 | +€2,336 | +11.2% |
| Plant, machinery and equipment | 23 | €627 | €247 | -€380 | -60.6% |
| Furniture and vehicles | 24 | €14,312 | €320 | -€13,992 | -97.8% |
| Current assets | 29/58 | €221,795 | €252,778 | +€30,983 | +14.0% |
| Stocks and contracts in progress | 3 | €185,248 | €200,416 | +€15,169 | +8.2% |
| Stocks | 30/36 | €185,248 | €200,416 | +€15,169 | +8.2% |
| Amounts receivable within one year | 40/41 | €33,957 | €35,213 | +€1,256 | +3.7% |
| Trade receivables | 40 | €33,957 | €34,584 | +€627 | +1.8% |
| Other amounts receivable | 41 | - | €629 | +€629 | |
| Cash at bank and in hand | 54/58 | €1,205 | €6,530 | +€5,325 | +442% |
| Deferred charges and accrued income | 490/1 | €1,385 | €10,618 | +€9,233 | +666% |
| Total equity and liabilities | 10/49 | €257,514 | €276,461 | +€18,947 | +7.4% |
| Equity | 10/15 | €30,347 | €25,683 | -€4,664 | -15.4% |
| Contributions | 10/11 | €34,000 | €34,000 | = | 0.0% |
| Reserves | 13 | €34,328 | €34,328 | = | 0.0% |
| Distributable reserves | 133 | €34,328 | €34,328 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,981 | -€42,645 | -€4,664 | -12.3% |
| Amounts payable | 17/49 | €227,167 | €250,777 | +€23,610 | +10.4% |
| Amounts payable after more than one year | 17 | €5,460 | €2,061 | -€3,399 | -62.3% |
| Financial debts | 170/4 | €5,460 | €2,061 | -€3,399 | -62.3% |
| Amounts payable within one year | 42/48 | €221,707 | €248,716 | +€27,010 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | €3,238 | €3,399 | +€161 | +5.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €21,704 | €37,042 | +€15,338 | +70.7% |
| Suppliers | 440/4 | €21,704 | €37,042 | +€15,338 | +70.7% |
| Advances received on contracts in progress | 46 | - | €7,000 | +€7,000 | |
| Taxes, remuneration and social security | 45 | €38,189 | €10,906 | -€27,282 | -71.4% |
| Taxes | 450/3 | €36,989 | €9,706 | -€27,282 | -73.8% |
| Remuneration and social security | 454/9 | €1,200 | €1,200 | = | 0.0% |
| Other amounts payable | 47/48 | €158,576 | €190,368 | +€31,792 | +20.0% |
| Non-recurring operating income | 76A | €8,633 | €0 | -€8,633 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,650 | €3,126 | -€524 | -14.4% |
| Other operating charges | 640/8 | €2,642 | €1,229 | -€1,413 | -53.5% |
| Non-recurring operating charges | 66A | - | €4,310 | +€4,310 | |
| Gross operating margin | 9900 | -€59,893 | €21,060 | +€80,953 | |
| Operating profit (loss) | 9901 | -€66,185 | €12,395 | +€78,580 | |
| Financial income | 75/76B | €0 | €69 | +€69 | |
| Recurring financial income | 75 | €0 | €69 | +€69 | |
| Financial charges | 65/66B | €6,114 | €6,103 | -€11 | -0.2% |
| Recurring financial charges | 65 | €6,114 | €6,103 | -€11 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | -€72,299 | €6,361 | +€78,660 | |
| Income taxes | 67/77 | €23,253 | €11,024 | -€12,228 | -52.6% |
| Profit (loss) for the period | 9904 | -€95,552 | -€4,664 | +€90,888 | +95.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€95,552 | -€4,664 | +€90,888 | +95.1% |
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 25 October 2026 via checked.be.