CRAMDALIN: 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.
CRAMDALIN
Largest movements
- Tangible fixed assets -€30,494
down €30,494 (-8.5%), from €358,364 to €327,870
of which Land and buildings: -€22,513
- Receivables within one year -€14,410
down €14,410 (-40.7%), from €35,419 to €21,009
of which Other amounts receivable: -€17,210
- Debts after one year -€49,544
down €49,544 (-12.8%), from €386,079 to €336,535
- Financial income +€29,966
up €29,966 (+1712325.1%), from €2 to €29,967
of which Non-recurring financial income: +€29,967
- Financial charges +€14,819
up €14,819 (+1252.3%), from €1,183 to €16,003
of which Non-recurring financial charges: +€14,838
- Gross operating margin -€12,452
down €12,452 (-29.7%), from €41,969 to €29,517
- Other operating charges +€6,201
up €6,201 (+181.5%), from €3,417 to €9,618
- Taxes +€3,019
up €3,019 (+2094.3%), from €144 to €3,163
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 | €421,826 | €373,098 | -€48,729 | -11.6% |
| Fixed assets | 21/28 | €358,364 | €327,870 | -€30,494 | -8.5% |
| Tangible fixed assets | 22/27 | €358,364 | €327,870 | -€30,494 | -8.5% |
| Land and buildings | 22 | €336,361 | €313,848 | -€22,513 | -6.7% |
| Plant, machinery and equipment | 23 | €4,602 | €2,422 | -€2,180 | -47.4% |
| Furniture and vehicles | 24 | €17,400 | €11,600 | -€5,800 | -33.3% |
| Current assets | 29/58 | €63,462 | €45,228 | -€18,235 | -28.7% |
| Stocks and contracts in progress | 3 | €14,136 | €12,592 | -€1,543 | -10.9% |
| Stocks | 30/36 | €14,136 | €12,592 | -€1,543 | -10.9% |
| Amounts receivable within one year | 40/41 | €35,419 | €21,009 | -€14,410 | -40.7% |
| Trade receivables | 40 | €521 | €3,321 | +€2,800 | +537.2% |
| Other amounts receivable | 41 | €34,898 | €17,688 | -€17,210 | -49.3% |
| Cash at bank and in hand | 54/58 | €13,908 | €11,627 | -€2,281 | -16.4% |
| Total equity and liabilities | 10/49 | €421,826 | €373,098 | -€48,729 | -11.6% |
| Equity | 10/15 | -€49,854 | -€49,647 | +€207 | +0.4% |
| Contributions | 10/11 | €213,000 | €213,000 | = | 0.0% |
| Capital | 10 | €213,000 | €213,000 | = | 0.0% |
| Issued capital | 100 | €213,000 | €213,000 | = | 0.0% |
| Reserves | 13 | €5,400 | €5,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,400 | €5,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€268,254 | -€268,047 | +€207 | +0.1% |
| Amounts payable | 17/49 | €471,680 | €422,745 | -€48,935 | -10.4% |
| Amounts payable after more than one year | 17 | €386,079 | €336,535 | -€49,544 | -12.8% |
| Financial debts | 170/4 | €386,079 | €336,535 | -€49,544 | -12.8% |
| Amounts payable within one year | 42/48 | €85,601 | €86,209 | +€608 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €6,412 | €4,445 | -€1,966 | -30.7% |
| Trade debts | 44 | €4,100 | €7,063 | +€2,963 | +72.3% |
| Suppliers | 440/4 | €4,100 | €7,063 | +€2,963 | +72.3% |
| Taxes, remuneration and social security | 45 | €144 | €326 | +€181 | +125.9% |
| Taxes | 450/3 | €144 | €326 | +€181 | +125.9% |
| Other amounts payable | 47/48 | €74,945 | €74,376 | -€570 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,550 | €30,494 | -€56 | -0.2% |
| Other operating charges | 640/8 | €3,417 | €9,618 | +€6,201 | +181.5% |
| Non-recurring operating charges | 66A | €22,549 | - | -€22,549 | |
| Gross operating margin | 9900 | €41,969 | €29,517 | -€12,452 | -29.7% |
| Operating profit (loss) | 9901 | -€14,547 | -€10,595 | +€3,952 | +27.2% |
| Financial income | 75/76B | €2 | €29,967 | +€29,966 | +1712325.1% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -97.7% |
| Non-recurring financial income | 76B | - | €29,967 | +€29,967 | |
| Financial charges | 65/66B | €1,183 | €16,003 | +€14,819 | +1252.3% |
| Recurring financial charges | 65 | €1,183 | €1,165 | -€18 | -1.6% |
| Non-recurring financial charges | 66B | - | €14,838 | +€14,838 | |
| Profit (loss) for the period before taxes | 9903 | -€15,729 | €3,369 | +€19,098 | |
| Income taxes | 67/77 | €144 | €3,163 | +€3,019 | +2094.3% |
| Profit (loss) for the period | 9904 | -€15,873 | €207 | +€16,080 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,873 | €207 | +€16,080 |
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.