FRENCH CROUSTY: 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.
FRENCH CROUSTY
Largest movements
- Tangible fixed assets -€2,293
down €2,293 (-35.0%), from €6,555 to €4,262
of which Furniture and vehicles: -€2,213
- Receivables within one year +€610
up €610 (+51.6%), from €1,183 to €1,793
- Cash +€229
up €229 (+194%), from €118 to €347
mainly Contributions, distributions and other (+€16,000) and Depreciation (+€3,282)
- Stocks and contracts -€225
down €225 (-30.3%), from €742 to €517
- Profit (loss) carried forward -€1,407
down €1,407 (-19.5%), from €7,206 to €5,799
- Other debts -€242
down €242 (-80.7%), from €300 to €58
- Tax, wage and social debts -€96
down €96 (-16.7%), from €576 to €480
- Purchases and services +€34,653
new in 2023: €34,653
- Gross operating margin -€594
down €594 (-4.7%), from -€12,720 to -€13,314
- Depreciation +€198
up €198 (+6.4%), from €3,084 to €3,282
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,598 | €6,919 | -€1,679 | -19.5% |
| Fixed assets | 21/28 | €6,555 | €4,262 | -€2,293 | -35.0% |
| Tangible fixed assets | 22/27 | €6,555 | €4,262 | -€2,293 | -35.0% |
| Furniture and vehicles | 24 | €6,235 | €4,022 | -€2,213 | -35.5% |
| Other tangible fixed assets | 26 | €320 | €240 | -€80 | -25.0% |
| Current assets | 29/58 | €2,043 | €2,657 | +€614 | +30.1% |
| Stocks and contracts in progress | 3 | €742 | €517 | -€225 | -30.3% |
| Stocks | 30/36 | €742 | €517 | -€225 | -30.3% |
| Amounts receivable within one year | 40/41 | €1,183 | €1,793 | +€610 | +51.6% |
| Trade receivables | 40 | €1,183 | €1,793 | +€610 | +51.6% |
| Cash at bank and in hand | 54/58 | €118 | €347 | +€229 | +194% |
| Total equity and liabilities | 10/49 | €8,598 | €6,919 | -€1,679 | -19.5% |
| Equity | 10/15 | €7,488 | €6,081 | -€1,407 | -18.8% |
| Reserves | 13 | €282 | €282 | = | 0.0% |
| Non-distributable reserves | 130/1 | €282 | €282 | = | 0.0% |
| Reserves not available under the articles | 1311 | €282 | €282 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,206 | €5,799 | -€1,407 | -19.5% |
| Amounts payable | 17/49 | €1,110 | €838 | -€272 | -24.5% |
| Amounts payable within one year | 42/48 | €1,110 | €838 | -€272 | -24.5% |
| Trade debts | 44 | €234 | €300 | +€66 | +28.2% |
| Suppliers | 440/4 | €234 | €300 | +€66 | +28.2% |
| Taxes, remuneration and social security | 45 | €576 | €480 | -€96 | -16.7% |
| Taxes | 450/3 | €576 | €480 | -€96 | -16.7% |
| Other amounts payable | 47/48 | €300 | €58 | -€242 | -80.7% |
| Non-recurring operating income | 76A | - | €21,339 | +€21,339 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €34,653 | +€34,653 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,084 | €3,282 | +€198 | +6.4% |
| Other operating charges | 640/8 | €653 | €658 | +€5 | +0.8% |
| Gross operating margin | 9900 | -€12,720 | -€13,314 | -€594 | -4.7% |
| Operating profit (loss) | 9901 | -€16,457 | -€17,254 | -€797 | -4.8% |
| Financial charges | 65/66B | €141 | €153 | +€12 | +8.5% |
| Recurring financial charges | 65 | €141 | €153 | +€12 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | -€16,598 | -€17,407 | -€809 | -4.9% |
| Profit (loss) for the period | 9904 | -€16,598 | -€17,407 | -€809 | -4.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,598 | -€17,407 | -€809 | -4.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.