Dr. Craninx D.: 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.
Dr. Craninx D.
Largest movements
- Current investments +€310,185
up €310,185 (+107%), from €288,562 to €598,747
- Cash -€201,769
down €201,769 (-33.6%), from €599,896 to €398,128
mainly Current investments (-€310,185) and Contributions, distributions and other (-€91,119)
- Receivables within one year +€62,434
up €62,434 (+31.2%), from €200,321 to €262,755
of which Other amounts receivable: +€61,845
- Tangible fixed assets -€13,468
down €13,468 (-31.5%), from €42,772 to €29,303
of which Furniture and vehicles: -€10,932
- Reserves +€162,915
up €162,915 (+15.8%), from €1.0m to €1.2m
of which Distributable reserves: +€162,915
- Short-term financial debts +€16,643
up €16,643 (+72.6%), from €22,909 to €39,551
of which Credit institutions: +€16,643
- Debts after one year -€13,075
down €13,075 (-70.1%), from €18,660 to €5,585
- Financial income +€11,085
up €11,085 (+118%), from €9,401 to €20,486
- Gross operating margin +€10,542
up €10,542 (+2.9%), from €358,385 to €368,927
- Taxes +€4,862
up €4,862 (+4.5%), from €109,235 to €114,097
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 | €1,131,551 | €1,288,933 | +€157,382 | +13.9% |
| Fixed assets | 21/28 | €42,772 | €29,303 | -€13,468 | -31.5% |
| Tangible fixed assets | 22/27 | €42,772 | €29,303 | -€13,468 | -31.5% |
| Plant, machinery and equipment | 23 | €2,838 | €1,030 | -€1,808 | -63.7% |
| Furniture and vehicles | 24 | €36,457 | €25,525 | -€10,932 | -30.0% |
| Other tangible fixed assets | 26 | €3,477 | €2,748 | -€729 | -21.0% |
| Current assets | 29/58 | €1,088,779 | €1,259,629 | +€170,850 | +15.7% |
| Amounts receivable within one year | 40/41 | €200,321 | €262,755 | +€62,434 | +31.2% |
| Trade receivables | 40 | €164,744 | €165,334 | +€590 | +0.4% |
| Other amounts receivable | 41 | €35,576 | €97,421 | +€61,845 | +174% |
| Current investments | 50/53 | €288,562 | €598,747 | +€310,185 | +107% |
| Cash at bank and in hand | 54/58 | €599,896 | €398,128 | -€201,769 | -33.6% |
| Total equity and liabilities | 10/49 | €1,131,551 | €1,288,933 | +€157,382 | +13.9% |
| Equity | 10/15 | €1,049,109 | €1,212,024 | +€162,915 | +15.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,030,509 | €1,193,424 | +€162,915 | +15.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,030,509 | €1,193,424 | +€162,915 | +15.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €82,442 | €76,909 | -€5,534 | -6.7% |
| Amounts payable after more than one year | 17 | €18,660 | €5,585 | -€13,075 | -70.1% |
| Financial debts | 170/4 | €18,660 | €5,585 | -€13,075 | -70.1% |
| Amounts payable within one year | 42/48 | €63,782 | €71,324 | +€7,542 | +11.8% |
| Current portion of amounts payable after more than one year | 42 | €12,623 | €13,075 | +€453 | +3.6% |
| Financial debts | 43 | €22,909 | €39,551 | +€16,643 | +72.6% |
| Credit institutions | 430/8 | €22,909 | €39,551 | +€16,643 | +72.6% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €1,168 | €746 | -€422 | -36.1% |
| Suppliers | 440/4 | €1,168 | €746 | -€422 | -36.1% |
| Taxes, remuneration and social security | 45 | €27,082 | €17,951 | -€9,132 | -33.7% |
| Taxes | 450/3 | €27,082 | €17,951 | -€9,132 | -33.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,046 | €13,468 | +€422 | +3.2% |
| Other operating charges | 640/8 | €1,148 | €4,669 | +€3,521 | +307% |
| Gross operating margin | 9900 | €358,385 | €368,927 | +€10,542 | +2.9% |
| Operating profit (loss) | 9901 | €344,191 | €350,790 | +€6,599 | +1.9% |
| Financial income | 75/76B | €9,401 | €20,486 | +€11,085 | +118% |
| Recurring financial income | 75 | €9,401 | €20,486 | +€11,085 | +118% |
| Financial charges | 65/66B | €2,726 | €3,145 | +€419 | +15.4% |
| Recurring financial charges | 65 | €2,726 | €3,145 | +€419 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €350,867 | €368,131 | +€17,264 | +4.9% |
| Income taxes | 67/77 | €109,235 | €114,097 | +€4,862 | +4.5% |
| Profit (loss) for the period | 9904 | €241,632 | €254,034 | +€12,402 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €241,632 | €254,034 | +€12,402 | +5.1% |
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 15 October 2026 via checked.be.