LA CROISETTE: 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.
LA CROISETTE
Largest movements
- Cash -€6,926
down €6,926 (-74.7%), from €9,267 to €2,341
mainly Net result for the year (-€14,819) and Investment in fixed assets (net) (-€7,982)
- Tangible fixed assets -€5,793
down €5,793 (-18.3%), from €31,646 to €25,853
of which Furniture and vehicles: -€9,520
- Profit (loss) carried forward -€14,787
down €14,787 (-341%), from -€4,331 to -€19,119
- Tax, wage and social debts +€3,535
up €3,535 (+72.2%), from €4,899 to €8,434
of which Remuneration and social security: +€2,500
- Accrued charges and deferred income -€946
down €946 (-97.8%), from €968 to €22
- Gross operating margin -€23,217
down €23,217 (-66.9%), from €34,698 to €11,481
- Staff costs -€7,751
down €7,751 (-69.0%), from €11,233 to €3,482
- Other operating charges -€2,927
down €2,927 (-33.6%), from €8,700 to €5,773
- Financial charges +€1,447
up €1,447 (+108%), from €1,336 to €2,783
- Taxes -€1,428
down €1,428 (-74.5%), from €1,917 to €489
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 | €66,191 | €53,881 | -€12,310 | -18.6% |
| Fixed assets | 21/28 | €31,821 | €26,028 | -€5,793 | -18.2% |
| Tangible fixed assets | 22/27 | €31,646 | €25,853 | -€5,793 | -18.3% |
| Plant, machinery and equipment | 23 | €11,528 | €15,254 | +€3,727 | +32.3% |
| Furniture and vehicles | 24 | €20,119 | €10,599 | -€9,520 | -47.3% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €34,370 | €27,853 | -€6,517 | -19.0% |
| Stocks and contracts in progress | 3 | €1,062 | €1,097 | +€35 | +3.3% |
| Stocks | 30/36 | €1,062 | €1,097 | +€35 | +3.3% |
| Amounts receivable within one year | 40/41 | €23,742 | €24,107 | +€366 | +1.5% |
| Other amounts receivable | 41 | €23,742 | €24,107 | +€366 | +1.5% |
| Cash at bank and in hand | 54/58 | €9,267 | €2,341 | -€6,926 | -74.7% |
| Deferred charges and accrued income | 490/1 | €299 | €308 | +€9 | +2.8% |
| Total equity and liabilities | 10/49 | €66,191 | €53,881 | -€12,310 | -18.6% |
| Equity | 10/15 | €59,069 | €44,281 | -€14,787 | -25.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €51,000 | €51,000 | = | 0.0% |
| Distributable reserves | 133 | €51,000 | €51,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,331 | -€19,119 | -€14,787 | -341% |
| Amounts payable | 17/49 | €7,123 | €9,600 | +€2,477 | +34.8% |
| Amounts payable within one year | 42/48 | €6,155 | €9,578 | +€3,423 | +55.6% |
| Trade debts | 44 | €1,136 | €1,025 | -€111 | -9.8% |
| Suppliers | 440/4 | €1,136 | €1,025 | -€111 | -9.8% |
| Taxes, remuneration and social security | 45 | €4,899 | €8,434 | +€3,535 | +72.2% |
| Taxes | 450/3 | €4,889 | €5,923 | +€1,035 | +21.2% |
| Remuneration and social security | 454/9 | €10 | €2,510 | +€2,500 | +24,319% |
| Other amounts payable | 47/48 | €120 | €120 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €968 | €22 | -€946 | -97.8% |
| Remuneration, social security and pensions | 62 | €11,233 | €3,482 | -€7,751 | -69.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,379 | €13,776 | +€397 | +3.0% |
| Other operating charges | 640/8 | €8,700 | €5,773 | -€2,927 | -33.6% |
| Gross operating margin | 9900 | €34,698 | €11,481 | -€23,217 | -66.9% |
| Operating profit (loss) | 9901 | €1,386 | -€11,550 | -€12,936 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €1,336 | €2,783 | +€1,447 | +108% |
| Recurring financial charges | 65 | €1,336 | €2,783 | +€1,447 | +108% |
| Profit (loss) for the period before taxes | 9903 | €49 | -€14,330 | -€14,379 | |
| Income taxes | 67/77 | €1,917 | €489 | -€1,428 | -74.5% |
| Profit (loss) for the period | 9904 | -€1,867 | -€14,819 | -€12,952 | -694% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,867 | -€14,819 | -€12,952 | -694% |
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 25 October 2026 via checked.be.