Crapé-T'Jampens: 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.
Crapé-T'Jampens
Largest movements
- Cash -€22,406
down €22,406 (-15.2%), from €147,538 to €125,131
mainly Contributions, distributions and other (-€109,362) and Net result for the year (-€17,133)
- Current investments -€20,000
down €20,000 (-40.0%), from €50,000 to €30,000
- Tangible fixed assets -€8,818
down €8,818 (-40.7%), from €21,648 to €12,829
of which Furniture and vehicles: -€7,463
- Receivables within one year -€7,709
down €7,709 (-45.6%), from €16,918 to €9,210
of which Trade receivables: -€10,835
- Reserves -€109,362
down €109,362 (-81.5%), from €134,141 to €24,779
of which Distributable reserves: -€109,362
- Other debts +€66,707
up €66,707 (+503%), from €13,252 to €79,959
- Profit (loss) carried forward -€17,133
down €17,133 (-22.3%), from €76,867 to €59,734
- Gross operating margin -€20,383
down €20,383, from €15,952 to -€4,431
- Taxes -€2,709
down €2,709 (-86.6%), from €3,128 to €420
- Depreciation +€751
up €751 (+7.0%), from €10,758 to €11,509
- Other operating charges -€495
down €495 (-42.3%), from €1,171 to €676
- Financial charges -€316
down €316 (-14.2%), from €2,230 to €1,914
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 | €236,104 | €177,170 | -€58,933 | -25.0% |
| Fixed assets | 21/28 | €21,648 | €12,829 | -€8,818 | -40.7% |
| Tangible fixed assets | 22/27 | €21,648 | €12,829 | -€8,818 | -40.7% |
| Land and buildings | 22 | €6,639 | €6,431 | -€207 | -3.1% |
| Plant, machinery and equipment | 23 | €5,010 | €3,861 | -€1,148 | -22.9% |
| Furniture and vehicles | 24 | €9,999 | €2,536 | -€7,463 | -74.6% |
| Current assets | 29/58 | €214,456 | €164,341 | -€50,115 | -23.4% |
| Amounts receivable within one year | 40/41 | €16,918 | €9,210 | -€7,709 | -45.6% |
| Trade receivables | 40 | €12,871 | €2,035 | -€10,835 | -84.2% |
| Other amounts receivable | 41 | €4,048 | €7,174 | +€3,127 | +77.3% |
| Current investments | 50/53 | €50,000 | €30,000 | -€20,000 | -40.0% |
| Cash at bank and in hand | 54/58 | €147,538 | €125,131 | -€22,406 | -15.2% |
| Total equity and liabilities | 10/49 | €236,104 | €177,170 | -€58,933 | -25.0% |
| Equity | 10/15 | €218,146 | €91,651 | -€126,495 | -58.0% |
| Contributions | 10/11 | €7,138 | €7,138 | = | 0.0% |
| Reserves | 13 | €134,141 | €24,779 | -€109,362 | -81.5% |
| Tax-exempt reserves | 132 | €10,386 | €10,386 | = | 0.0% |
| Distributable reserves | 133 | €123,755 | €14,394 | -€109,362 | -88.4% |
| Profit (loss) carried forward | 14 | €76,867 | €59,734 | -€17,133 | -22.3% |
| Amounts payable | 17/49 | €17,958 | €85,519 | +€67,562 | +376% |
| Amounts payable within one year | 42/48 | €16,668 | €83,205 | +€66,538 | +399% |
| Trade debts | 44 | €1,584 | €1,204 | -€380 | -24.0% |
| Suppliers | 440/4 | €1,584 | €1,204 | -€380 | -24.0% |
| Taxes, remuneration and social security | 45 | €1,832 | €2,043 | +€211 | +11.5% |
| Taxes | 450/3 | €1,832 | €2,043 | +€211 | +11.5% |
| Other amounts payable | 47/48 | €13,252 | €79,959 | +€66,707 | +503% |
| Accrued charges and deferred income | 492/3 | €1,290 | €2,314 | +€1,024 | +79.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,758 | €11,509 | +€751 | +7.0% |
| Other operating charges | 640/8 | €1,171 | €676 | -€495 | -42.3% |
| Gross operating margin | 9900 | €15,952 | -€4,431 | -€20,383 | |
| Operating profit (loss) | 9901 | €4,023 | -€16,616 | -€20,639 | |
| Financial income | 75/76B | €1,862 | €1,816 | -€45 | -2.4% |
| Recurring financial income | 75 | €1,862 | €1,636 | -€225 | -12.1% |
| Non-recurring financial income | 76B | - | €180 | +€180 | |
| Financial charges | 65/66B | €2,230 | €1,914 | -€316 | -14.2% |
| Recurring financial charges | 65 | €2,230 | €1,914 | -€316 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €3,655 | -€16,714 | -€20,368 | |
| Income taxes | 67/77 | €3,128 | €420 | -€2,709 | -86.6% |
| Profit (loss) for the period | 9904 | €526 | -€17,133 | -€17,660 | |
| Profit (loss) for the period to be appropriated | 9905 | €526 | -€17,133 | -€17,660 |
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 19 October 2026 via checked.be.