HOLYCRAP: what changed
Two fiscal 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.
HOLYCRAP
Largest movements
- Cash +€42,519
up €42,519 (+49.2%), from €86,486 to €129,006
mainly Receivables within one year (+€20,042) and Other debts (+€9,958)
- Receivables within one year -€20,042
no longer reported in 2025 (was €20,042)
- Tangible fixed assets +€4,000
up €4,000, from €0 to €4,000
- Other debts +€9,958
new in 2025: €9,958
- Reserves +€4,000
up €4,000 (+13.3%), from €30,000 to €34,000
- Trade debts +€3,741
up €3,741 (+189.0%), from €1,979 to €5,720
- Debts after one year +€3,422
new in 2025: €3,422
- Profit (loss) carried forward +€1,997
up €1,997 (+3.1%), from €63,836 to €65,833
- Gross operating margin -€7,403
down €7,403 (-39.0%), from €18,982 to €11,579
- Taxes -€2,197
down €2,197 (-41.6%), from €5,282 to €3,086
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.
Cash bridge derived
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 | €106,736 | €133,220 | +€26,484 | +24.8% |
| Fixed assets | 21/28 | €75 | €4,075 | +€4,000 | +5334.9% |
| Tangible fixed assets | 22/27 | €0 | €4,000 | +€4,000 | |
| Furniture and vehicles | 24 | - | €4,000 | +€4,000 | |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €106,661 | €129,146 | +€22,485 | +21.1% |
| Amounts receivable within one year | 40/41 | €20,042 | - | -€20,042 | |
| Other amounts receivable | 41 | €20,042 | - | -€20,042 | |
| Cash at bank and in hand | 54/58 | €86,486 | €129,006 | +€42,519 | +49.2% |
| Deferred charges and accrued income | 490/1 | €133 | €140 | +€7 | +5.5% |
| Total equity and liabilities | 10/49 | €106,736 | €133,220 | +€26,484 | +24.8% |
| Equity | 10/15 | €96,336 | €102,333 | +€5,997 | +6.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €30,000 | €34,000 | +€4,000 | +13.3% |
| Distributable reserves | 133 | €30,000 | €34,000 | +€4,000 | +13.3% |
| Profit (loss) carried forward | 14 | €63,836 | €65,833 | +€1,997 | +3.1% |
| Amounts payable | 17/49 | €10,400 | €30,887 | +€20,487 | +197.0% |
| Amounts payable after more than one year | 17 | - | €3,422 | +€3,422 | |
| Financial debts | 170/4 | - | €3,422 | +€3,422 | |
| Amounts payable within one year | 42/48 | €10,400 | €27,465 | +€17,065 | +164.1% |
| Current portion of amounts payable after more than one year | 42 | - | €1,787 | +€1,787 | |
| Trade debts | 44 | €1,979 | €5,720 | +€3,741 | +189.0% |
| Suppliers | 440/4 | €1,979 | €5,720 | +€3,741 | +189.0% |
| Taxes, remuneration and social security | 45 | €8,421 | €10,000 | +€1,579 | +18.8% |
| Taxes | 450/3 | €8,421 | €10,000 | +€1,579 | +18.8% |
| Other amounts payable | 47/48 | - | €9,958 | +€9,958 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €528 | €692 | +€165 | +31.2% |
| Other operating charges | 640/8 | €451 | €263 | -€188 | -41.7% |
| Gross operating margin | 9900 | €18,982 | €11,579 | -€7,403 | -39.0% |
| Operating profit (loss) | 9901 | €18,003 | €10,623 | -€7,380 | -41.0% |
| Financial charges | 65/66B | €1,480 | €1,541 | +€61 | +4.1% |
| Recurring financial charges | 65 | €1,480 | €1,541 | +€61 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €16,523 | €9,083 | -€7,441 | -45.0% |
| Income taxes | 67/77 | €5,282 | €3,086 | -€2,197 | -41.6% |
| Profit (loss) for the period | 9904 | €11,241 | €5,997 | -€5,244 | -46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,241 | €5,997 | -€5,244 | -46.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.