CRAMELI: 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.
CRAMELI
Largest movements
- Cash -€18,849
down €18,849 (-95.2%), from €19,793 to €944
mainly Contributions, distributions and other (-€44,221) and Investment in fixed assets (net) (-€10,105)
- Receivables within one year -€7,500
down €7,500 (-83.4%), from €8,996 to €1,496
of which Trade receivables: -€5,638
- Tangible fixed assets +€5,642
up €5,642 (+64.9%), from €8,687 to €14,329
of which Plant, machinery and equipment: +€6,055
- Deferred charges and accrued income -€2,514
down €2,514 (-100%), from €2,514 to €0
- Contributions -€12,392
down €12,392 (-66.7%), from €18,592 to €6,200
- Reserves -€8,000
down €8,000 (-81.1%), from €9,859 to €1,859
- Profit (loss) carried forward -€5,480
down €5,480 (-95.6%), from €5,733 to €252
- Other debts +€4,614
up €4,614 (+325%), from €1,421 to €6,034
- Tax, wage and social debts -€2,228
down €2,228 (-80.7%), from €2,761 to €533
of which Remuneration and social security: -€1,784
- Gross operating margin +€3,293
up €3,293 (+11.0%), from €29,904 to €33,197
- Other operating charges -€1,986
down €1,986 (-73.6%), from €2,699 to €713
- Staff costs +€1,688
up €1,688 (+22.6%), from €7,482 to €9,170
- Depreciation -€604
down €604 (-11.9%), from €5,068 to €4,464
- Taxes +€376
new in 2024: €376
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,115 | €23,874 | -€23,242 | -49.3% |
| Fixed assets | 21/28 | €8,687 | €14,329 | +€5,642 | +64.9% |
| Tangible fixed assets | 22/27 | €8,687 | €14,329 | +€5,642 | +64.9% |
| Plant, machinery and equipment | 23 | €7,139 | €13,195 | +€6,055 | +84.8% |
| Furniture and vehicles | 24 | €1,548 | €1,134 | -€413 | -26.7% |
| Current assets | 29/58 | €38,428 | €9,545 | -€28,884 | -75.2% |
| Stocks and contracts in progress | 3 | €7,126 | €7,105 | -€21 | -0.3% |
| Stocks | 30/36 | €7,126 | €7,105 | -€21 | -0.3% |
| Amounts receivable within one year | 40/41 | €8,996 | €1,496 | -€7,500 | -83.4% |
| Trade receivables | 40 | €5,693 | €55 | -€5,638 | -99.0% |
| Other amounts receivable | 41 | €3,303 | €1,441 | -€1,862 | -56.4% |
| Cash at bank and in hand | 54/58 | €19,793 | €944 | -€18,849 | -95.2% |
| Deferred charges and accrued income | 490/1 | €2,514 | €0 | -€2,514 | -100% |
| Total equity and liabilities | 10/49 | €47,115 | €23,874 | -€23,242 | -49.3% |
| Equity | 10/15 | €34,184 | €8,312 | -€25,872 | -75.7% |
| Contributions | 10/11 | €18,592 | €6,200 | -€12,392 | -66.7% |
| Reserves | 13 | €9,859 | €1,859 | -€8,000 | -81.1% |
| Distributable reserves | 133 | €9,859 | €1,859 | -€8,000 | -81.1% |
| Profit (loss) carried forward | 14 | €5,733 | €252 | -€5,480 | -95.6% |
| Amounts payable | 17/49 | €12,931 | €15,562 | +€2,631 | +20.3% |
| Amounts payable within one year | 42/48 | €10,861 | €13,492 | +€2,631 | +24.2% |
| Trade debts | 44 | €6,680 | €6,925 | +€245 | +3.7% |
| Suppliers | 440/4 | €6,680 | €6,925 | +€245 | +3.7% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,761 | €533 | -€2,228 | -80.7% |
| Taxes | 450/3 | €820 | €376 | -€444 | -54.2% |
| Remuneration and social security | 454/9 | €1,941 | €157 | -€1,784 | -91.9% |
| Other amounts payable | 47/48 | €1,421 | €6,034 | +€4,614 | +325% |
| Accrued charges and deferred income | 492/3 | €2,070 | €2,070 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €7,482 | €9,170 | +€1,688 | +22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,068 | €4,464 | -€604 | -11.9% |
| Other operating charges | 640/8 | €2,699 | €713 | -€1,986 | -73.6% |
| Gross operating margin | 9900 | €29,904 | €33,197 | +€3,293 | +11.0% |
| Operating profit (loss) | 9901 | €14,654 | €18,850 | +€4,196 | +28.6% |
| Financial income | 75/76B | €28 | €5 | -€23 | -83.2% |
| Recurring financial income | 75 | €28 | €5 | -€23 | -83.2% |
| Financial charges | 65/66B | €207 | €130 | -€77 | -37.2% |
| Recurring financial charges | 65 | €207 | €130 | -€77 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | €14,474 | €18,724 | +€4,250 | +29.4% |
| Income taxes | 67/77 | - | €376 | +€376 | |
| Profit (loss) for the period | 9904 | €14,474 | €18,348 | +€3,874 | +26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,474 | €18,348 | +€3,874 | +26.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.