Fietsen Craninx David: 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.
Fietsen Craninx David
Largest movements
- Receivables within one year +€9,609
up €9,609 (+33.6%), from €28,602 to €38,211
of which Other amounts receivable: +€18,270
- Tangible fixed assets +€2,223
up €2,223 (+23.5%), from €9,477 to €11,701
of which Furniture and vehicles: +€2,884
- Deferred charges and accrued income -€1,199
down €1,199 (-82.0%), from €1,462 to €263
- Cash -€507
down €507 (-96.4%), from €526 to €19
mainly Receivables within one year (-€9,609) and Trade debts (-€6,835)
- Profit (loss) carried forward +€11,229
up €11,229 (+18.6%), from -€60,328 to -€49,099
- Trade debts -€6,835
down €6,835 (-56.3%), from €12,146 to €5,311
- Short-term financial debts +€5,236
up €5,236 (+26.2%), from €20,000 to €25,236
- Gross operating margin -€4,265
down €4,265 (-20.4%), from €20,916 to €16,651
- Depreciation +€1,354
up €1,354 (+162%), from €834 to €2,188
- Financial charges -€1,067
down €1,067 (-35.8%), from €2,983 to €1,916
- Other operating charges +€258
up €258 (+28.1%), from €919 to €1,177
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 | €40,067 | €50,193 | +€10,127 | +25.3% |
| Fixed assets | 21/28 | €9,477 | €11,701 | +€2,223 | +23.5% |
| Tangible fixed assets | 22/27 | €9,477 | €11,701 | +€2,223 | +23.5% |
| Land and buildings | 22 | €5,071 | €4,410 | -€661 | -13.0% |
| Furniture and vehicles | 24 | €4,407 | €7,291 | +€2,884 | +65.4% |
| Current assets | 29/58 | €30,589 | €38,492 | +€7,903 | +25.8% |
| Amounts receivable within one year | 40/41 | €28,602 | €38,211 | +€9,609 | +33.6% |
| Trade receivables | 40 | €14,167 | €5,506 | -€8,662 | -61.1% |
| Other amounts receivable | 41 | €14,435 | €32,705 | +€18,270 | +127% |
| Cash at bank and in hand | 54/58 | €526 | €19 | -€507 | -96.4% |
| Deferred charges and accrued income | 490/1 | €1,462 | €263 | -€1,199 | -82.0% |
| Total equity and liabilities | 10/49 | €40,067 | €50,193 | +€10,127 | +25.3% |
| Equity | 10/15 | -€12,989 | -€1,760 | +€11,229 | +86.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €41,139 | €41,139 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €39,279 | €39,279 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,328 | -€49,099 | +€11,229 | +18.6% |
| Amounts payable | 17/49 | €53,055 | €51,953 | -€1,102 | -2.1% |
| Amounts payable within one year | 42/48 | €53,055 | €51,953 | -€1,102 | -2.1% |
| Financial debts | 43 | €20,000 | €25,236 | +€5,236 | +26.2% |
| Credit institutions | 430/8 | €20,000 | €25,236 | +€5,236 | +26.2% |
| Trade debts | 44 | €12,146 | €5,311 | -€6,835 | -56.3% |
| Suppliers | 440/4 | €12,146 | €5,311 | -€6,835 | -56.3% |
| Taxes, remuneration and social security | 45 | €20,909 | €21,406 | +€497 | +2.4% |
| Taxes | 450/3 | €20,909 | €21,406 | +€497 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €834 | €2,188 | +€1,354 | +162% |
| Other operating charges | 640/8 | €919 | €1,177 | +€258 | +28.1% |
| Gross operating margin | 9900 | €20,916 | €16,651 | -€4,265 | -20.4% |
| Operating profit (loss) | 9901 | €19,163 | €13,286 | -€5,878 | -30.7% |
| Financial charges | 65/66B | €2,983 | €1,916 | -€1,067 | -35.8% |
| Recurring financial charges | 65 | €2,983 | €1,916 | -€1,067 | -35.8% |
| Profit (loss) for the period before taxes | 9903 | €16,180 | €11,370 | -€4,811 | -29.7% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €16,041 | €11,229 | -€4,812 | -30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,041 | €11,229 | -€4,812 | -30.0% |
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 22 October 2026 via checked.be.