JJ-CROC-ONE: 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.
JJ-CROC-ONE
Largest movements
- Tangible fixed assets -€15,336
down €15,336 (-3.4%), from €447,781 to €432,445
- Cash -€7,506
down €7,506 (-40.9%), from €18,352 to €10,846
mainly Debts after one year (-€25,030) and Other debts (-€7,680)
- Debts after one year -€25,030
down €25,030 (-6.8%), from €367,441 to €342,411
of which Financial debts: -€25,030
- Profit (loss) carried forward +€9,045
up €9,045 (+95.9%), from €9,429 to €18,474
- Other debts -€7,680
down €7,680 (-43.3%), from €17,743 to €10,063
- Gross operating margin +€4,553
up €4,553 (+15.0%), from €30,452 to €35,005
- Taxes +€1,495
up €1,495 (+90.6%), from €1,651 to €3,146
- Other operating charges -€1,106
down €1,106 (-73.4%), from €1,506 to €400
- Financial charges +€570
up €570 (+8.8%), from €6,508 to €7,078
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 | €477,995 | €456,494 | -€21,501 | -4.5% |
| Fixed assets | 21/28 | €447,781 | €432,445 | -€15,336 | -3.4% |
| Tangible fixed assets | 22/27 | €447,781 | €432,445 | -€15,336 | -3.4% |
| Land and buildings | 22 | €447,781 | €432,445 | -€15,336 | -3.4% |
| Current assets | 29/58 | €30,214 | €24,049 | -€6,165 | -20.4% |
| Amounts receivable within one year | 40/41 | €9,758 | €10,939 | +€1,181 | +12.1% |
| Trade receivables | 40 | €9,758 | €10,711 | +€953 | +9.8% |
| Other amounts receivable | 41 | - | €228 | +€228 | |
| Cash at bank and in hand | 54/58 | €18,352 | €10,846 | -€7,506 | -40.9% |
| Deferred charges and accrued income | 490/1 | €2,104 | €2,264 | +€160 | +7.6% |
| Total equity and liabilities | 10/49 | €477,995 | €456,494 | -€21,501 | -4.5% |
| Equity | 10/15 | €64,429 | €73,474 | +€9,045 | +14.0% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,429 | €18,474 | +€9,045 | +95.9% |
| Amounts payable | 17/49 | €413,566 | €383,020 | -€30,546 | -7.4% |
| Amounts payable after more than one year | 17 | €367,441 | €342,411 | -€25,030 | -6.8% |
| Financial debts | 170/4 | €262,441 | €237,411 | -€25,030 | -9.5% |
| Other amounts payable | 178/9 | €105,000 | €105,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €46,125 | €40,609 | -€5,516 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | €24,722 | €25,030 | +€308 | +1.2% |
| Trade debts | 44 | - | €496 | +€496 | |
| Suppliers | 440/4 | - | €496 | +€496 | |
| Taxes, remuneration and social security | 45 | €3,660 | €5,020 | +€1,360 | +37.2% |
| Taxes | 450/3 | €3,660 | €5,020 | +€1,360 | +37.2% |
| Other amounts payable | 47/48 | €17,743 | €10,063 | -€7,680 | -43.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,598 | €15,336 | -€262 | -1.7% |
| Other operating charges | 640/8 | €1,506 | €400 | -€1,106 | -73.4% |
| Gross operating margin | 9900 | €30,452 | €35,005 | +€4,553 | +15.0% |
| Operating profit (loss) | 9901 | €13,348 | €19,269 | +€5,921 | +44.4% |
| Financial charges | 65/66B | €6,508 | €7,078 | +€570 | +8.8% |
| Recurring financial charges | 65 | €6,508 | €7,078 | +€570 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €6,840 | €12,191 | +€5,351 | +78.2% |
| Income taxes | 67/77 | €1,651 | €3,146 | +€1,495 | +90.6% |
| Profit (loss) for the period | 9904 | €5,189 | €9,045 | +€3,856 | +74.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,189 | €9,045 | +€3,856 | +74.3% |
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 26 October 2026 via checked.be.