STUDIE CRABBE PIERRE: 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.
STUDIE CRABBE PIERRE
Largest movements
- Cash -€57,200
down €57,200 (-18.3%), from €312,937 to €255,737
mainly Contributions, distributions and other (-€200,000) and Current investments (-€50,000)
- Current investments +€50,000
new in 2025: €50,000
- Reserves -€200,000
down €200,000 (-55.9%), from €357,944 to €157,944
of which Distributable reserves: -€200,000
- Other debts +€200,000
new in 2025: €200,000
- Profit (loss) carried forward -€10,652
down €10,652 (-58.7%), from -€18,161 to -€28,813
- Other operating charges +€4,632
up €4,632 (+667%), from €694 to €5,327
- Gross operating margin +€1,155
up €1,155 (+15.1%), from -€7,674 to -€6,519
- Financial charges +€756
up €756 (+33.1%), from €2,288 to €3,045
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 | €359,579 | €350,638 | -€8,940 | -2.5% |
| Current assets | 29/58 | €359,579 | €350,638 | -€8,940 | -2.5% |
| Amounts receivable within one year | 40/41 | €46,641 | €44,901 | -€1,740 | -3.7% |
| Trade receivables | 40 | €5,976 | €5,976 | = | 0.0% |
| Other amounts receivable | 41 | €40,665 | €38,925 | -€1,740 | -4.3% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €312,937 | €255,737 | -€57,200 | -18.3% |
| Total equity and liabilities | 10/49 | €359,579 | €350,638 | -€8,940 | -2.5% |
| Equity | 10/15 | €358,375 | €147,723 | -€210,652 | -58.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €357,944 | €157,944 | -€200,000 | -55.9% |
| Non-distributable reserves | 130/1 | €3,098 | €3,098 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,098 | €3,098 | = | 0.0% |
| Distributable reserves | 133 | €354,846 | €154,846 | -€200,000 | -56.4% |
| Profit (loss) carried forward | 14 | -€18,161 | -€28,813 | -€10,652 | -58.7% |
| Amounts payable | 17/49 | €1,204 | €202,916 | +€201,712 | +16,758% |
| Amounts payable within one year | 42/48 | €204 | €201,916 | +€201,712 | +99,019% |
| Trade debts | 44 | €204 | €1,916 | +€1,712 | +840% |
| Suppliers | 440/4 | €204 | €1,916 | +€1,712 | +840% |
| Other amounts payable | 47/48 | - | €200,000 | +€200,000 | |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Other operating charges | 640/8 | €694 | €5,327 | +€4,632 | +667% |
| Gross operating margin | 9900 | -€7,674 | -€6,519 | +€1,155 | +15.1% |
| Operating profit (loss) | 9901 | -€8,368 | -€11,846 | -€3,478 | -41.6% |
| Financial income | 75/76B | €4,207 | €4,238 | +€31 | +0.7% |
| Recurring financial income | 75 | €4,207 | €4,238 | +€31 | +0.7% |
| Financial charges | 65/66B | €2,288 | €3,045 | +€756 | +33.1% |
| Recurring financial charges | 65 | €2,288 | €3,045 | +€756 | +33.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,449 | -€10,652 | -€4,203 | -65.2% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€6,449 | -€10,652 | -€4,203 | -65.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,449 | -€10,652 | -€4,203 | -65.2% |
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.