CRAMKY: 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.
CRAMKY
Largest movements
- Stocks and contracts -€8,583
no longer reported in 2025 (was €8,583)
- Deferred charges and accrued income -€4,028
no longer reported in 2025 (was €4,028)
- Cash -€2,713
down €2,713 (-99.4%), from €2,728 to €15
mainly Net result for the year (-€56,821) and Other debts (-€41,946)
- Receivables within one year +€2,097
up €2,097 (+19.6%), from €10,684 to €12,781
of which Trade receivables: +€2,867
- Financial fixed assets +€1,690
new in 2025: €1,690
- Debts after one year +€104,516
up €104,516 (+3028.5%), from €3,451 to €107,968
of which Other amounts payable: +€105,606
- Profit (loss) carried forward -€56,821
down €56,821 (-51.9%), from -€109,501 to -€166,322
- Other debts -€41,946
down €41,946 (-82.5%), from €50,843 to €8,897
- Trade debts -€18,176
down €18,176 (-32.1%), from €56,702 to €38,527
- Accrued charges and deferred income -€7,250
no longer reported in 2025 (was €7,250)
- Staff costs -€30,230
down €30,230 (-58.5%), from €51,706 to €21,477
- Financial charges +€3,523
up €3,523 (+192.9%), from €1,826 to €5,350
- Other operating charges -€3,392
down €3,392 (-50.7%), from €6,694 to €3,302
- Gross operating margin -€3,358
down €3,358 (-18.7%), from -€17,954 to -€21,312
- Financial income +€221
up €221 (+73760.0%), from €0 to €222
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 | €31,419 | €17,603 | -€13,815 | -44.0% |
| Formation expenses | 20 | €1,356 | €590 | -€766 | -56.5% |
| Fixed assets | 21/28 | €4,039 | €4,217 | +€177 | +4.4% |
| Tangible fixed assets | 22/27 | €4,039 | €2,527 | -€1,513 | -37.4% |
| Plant, machinery and equipment | 23 | €1,662 | €769 | -€893 | -53.7% |
| Furniture and vehicles | 24 | €2,377 | €1,758 | -€619 | -26.1% |
| Financial fixed assets | 28 | - | €1,690 | +€1,690 | |
| Current assets | 29/58 | €26,024 | €12,797 | -€13,227 | -50.8% |
| Stocks and contracts in progress | 3 | €8,583 | - | -€8,583 | |
| Stocks | 30/36 | €8,583 | - | -€8,583 | |
| Amounts receivable within one year | 40/41 | €10,684 | €12,781 | +€2,097 | +19.6% |
| Trade receivables | 40 | €9,431 | €12,298 | +€2,867 | +30.4% |
| Other amounts receivable | 41 | €1,253 | €483 | -€770 | -61.4% |
| Cash at bank and in hand | 54/58 | €2,728 | €15 | -€2,713 | -99.4% |
| Deferred charges and accrued income | 490/1 | €4,028 | - | -€4,028 | |
| Total equity and liabilities | 10/49 | €31,419 | €17,603 | -€13,815 | -44.0% |
| Equity | 10/15 | -€108,001 | -€164,822 | -€56,821 | -52.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€109,501 | -€166,322 | -€56,821 | -51.9% |
| Amounts payable | 17/49 | €139,420 | €182,425 | +€43,005 | +30.8% |
| Amounts payable after more than one year | 17 | €3,451 | €107,968 | +€104,516 | +3028.5% |
| Financial debts | 170/4 | €3,451 | €2,361 | -€1,090 | -31.6% |
| Other amounts payable | 178/9 | - | €105,606 | +€105,606 | |
| Amounts payable within one year | 42/48 | €128,719 | €74,458 | -€54,261 | -42.2% |
| Current portion of amounts payable after more than one year | 42 | €876 | €1,090 | +€214 | +24.4% |
| Trade debts | 44 | €56,702 | €38,527 | -€18,176 | -32.1% |
| Suppliers | 440/4 | €56,702 | €38,527 | -€18,176 | -32.1% |
| Taxes, remuneration and social security | 45 | €20,298 | €25,944 | +€5,647 | +27.8% |
| Taxes | 450/3 | €7,506 | €3,095 | -€4,411 | -58.8% |
| Remuneration and social security | 454/9 | €12,792 | €22,849 | +€10,058 | +78.6% |
| Other amounts payable | 47/48 | €50,843 | €8,897 | -€41,946 | -82.5% |
| Accrued charges and deferred income | 492/3 | €7,250 | - | -€7,250 | |
| Remuneration, social security and pensions | 62 | €51,706 | €21,477 | -€30,230 | -58.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,278 | €2,278 | = | 0.0% |
| Other operating charges | 640/8 | €6,694 | €3,302 | -€3,392 | -50.7% |
| Non-recurring operating charges | 66A | - | €3,324 | +€3,324 | |
| Gross operating margin | 9900 | -€17,954 | -€21,312 | -€3,358 | -18.7% |
| Operating profit (loss) | 9901 | -€78,633 | -€51,693 | +€26,941 | +34.3% |
| Financial income | 75/76B | €0 | €222 | +€221 | +73760.0% |
| Recurring financial income | 75 | €0 | €222 | +€221 | +73760.0% |
| Financial charges | 65/66B | €1,826 | €5,350 | +€3,523 | +192.9% |
| Recurring financial charges | 65 | €1,826 | €5,350 | +€3,523 | +192.9% |
| Profit (loss) for the period before taxes | 9903 | -€80,459 | -€56,821 | +€23,639 | +29.4% |
| Profit (loss) for the period | 9904 | -€80,459 | -€56,821 | +€23,639 | +29.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€80,459 | -€56,821 | +€23,639 | +29.4% |
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 6 October 2026 via checked.be.