CRAIME: 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.
CRAIME
Largest movements
- Cash +€40,859
up €40,859 (+45.1%), from €90,677 to €131,537
mainly Depreciation (+€51,202) and Net result for the year (+€50,860)
- Tangible fixed assets -€34,276
down €34,276 (-3.5%), from €986,827 to €952,551
of which Land and buildings: -€27,087
- Receivables within one year +€12,850
up €12,850 (+85.9%), from €14,962 to €27,811
of which Trade receivables: +€8,888
- Reserves +€50,860
up €50,860 (+16.8%), from €302,075 to €352,935
- Debts after one year -€33,498
down €33,498 (-5.4%), from €618,169 to €584,671
- Accrued charges and deferred income +€16,573
up €16,573 (+112.6%), from €14,725 to €31,298
- Gross operating margin -€8,338
down €8,338 (-5.2%), from €159,064 to €150,726
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 | €1,092,466 | €1,111,900 | +€19,433 | +1.8% |
| Fixed assets | 21/28 | €986,827 | €952,551 | -€34,276 | -3.5% |
| Tangible fixed assets | 22/27 | €986,827 | €952,551 | -€34,276 | -3.5% |
| Land and buildings | 22 | €738,337 | €711,251 | -€27,087 | -3.7% |
| Plant, machinery and equipment | 23 | €70,422 | €73,732 | +€3,310 | +4.7% |
| Other tangible fixed assets | 26 | €178,068 | €167,569 | -€10,499 | -5.9% |
| Current assets | 29/58 | €105,639 | €159,348 | +€53,709 | +50.8% |
| Amounts receivable within one year | 40/41 | €14,962 | €27,811 | +€12,850 | +85.9% |
| Trade receivables | 40 | €8,325 | €17,213 | +€8,888 | +106.8% |
| Other amounts receivable | 41 | €6,637 | €10,598 | +€3,961 | +59.7% |
| Cash at bank and in hand | 54/58 | €90,677 | €131,537 | +€40,859 | +45.1% |
| Total equity and liabilities | 10/49 | €1,092,466 | €1,111,900 | +€19,433 | +1.8% |
| Equity | 10/15 | €363,716 | €414,576 | +€50,860 | +14.0% |
| Contributions | 10/11 | €61,641 | €61,641 | = | 0.0% |
| Reserves | 13 | €302,075 | €352,935 | +€50,860 | +16.8% |
| Distributable reserves | 133 | €302,075 | €352,935 | +€50,860 | +16.8% |
| Amounts payable | 17/49 | €728,751 | €697,324 | -€31,427 | -4.3% |
| Amounts payable after more than one year | 17 | €618,169 | €584,671 | -€33,498 | -5.4% |
| Financial debts | 170/4 | €618,169 | €584,671 | -€33,498 | -5.4% |
| Amounts payable within one year | 42/48 | €95,857 | €81,355 | -€14,502 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €62,028 | €56,252 | -€5,776 | -9.3% |
| Trade debts | 44 | €3,475 | €3,756 | +€281 | +8.1% |
| Suppliers | 440/4 | €3,475 | €3,756 | +€281 | +8.1% |
| Taxes, remuneration and social security | 45 | €15,164 | €7,412 | -€7,752 | -51.1% |
| Taxes | 450/3 | €15,164 | €7,412 | -€7,752 | -51.1% |
| Other amounts payable | 47/48 | €15,190 | €13,935 | -€1,255 | -8.3% |
| Accrued charges and deferred income | 492/3 | €14,725 | €31,298 | +€16,573 | +112.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,746 | €51,202 | +€1,456 | +2.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,145 | €4,969 | -€176 | -3.4% |
| Other operating charges | 640/8 | €5,374 | €5,198 | -€175 | -3.3% |
| Gross operating margin | 9900 | €159,064 | €150,726 | -€8,338 | -5.2% |
| Operating profit (loss) | 9901 | €98,799 | €89,357 | -€9,442 | -9.6% |
| Financial income | 75/76B | €85 | €97 | +€13 | +14.9% |
| Recurring financial income | 75 | €85 | €97 | +€13 | +14.9% |
| Financial charges | 65/66B | €21,953 | €21,527 | -€426 | -1.9% |
| Recurring financial charges | 65 | €21,953 | €21,527 | -€426 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €76,931 | €67,927 | -€9,004 | -11.7% |
| Income taxes | 67/77 | €18,384 | €17,067 | -€1,317 | -7.2% |
| Profit (loss) for the period | 9904 | €58,547 | €50,860 | -€7,687 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €58,547 | €50,860 | -€7,687 | -13.1% |
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 3 October 2026 via checked.be.