CREGEMA: 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.
CREGEMA
Largest movements
- Tangible fixed assets -€10,927
down €10,927 (-4.5%), from €244,193 to €233,266
- Debts after one year -€12,532
down €12,532 (-5.8%), from €217,649 to €205,117
- Profit (loss) carried forward +€3,206
up €3,206 (+18.2%), from -€17,627 to -€14,422
- Depreciation -€3,495
down €3,495 (-24.2%), from €14,422 to €10,927
- Gross operating margin +€703
up €703 (+3.5%), from €20,197 to €20,900
- Other operating charges -€363
down €363 (-18.7%), from €1,944 to €1,581
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 | €249,750 | €240,709 | -€9,041 | -3.6% |
| Fixed assets | 21/28 | €244,193 | €233,266 | -€10,927 | -4.5% |
| Tangible fixed assets | 22/27 | €244,193 | €233,266 | -€10,927 | -4.5% |
| Land and buildings | 22 | €244,193 | €233,266 | -€10,927 | -4.5% |
| Current assets | 29/58 | €5,557 | €7,443 | +€1,886 | +33.9% |
| Amounts receivable within one year | 40/41 | €1,500 | - | -€1,500 | |
| Other amounts receivable | 41 | €1,500 | - | -€1,500 | |
| Cash at bank and in hand | 54/58 | €4,057 | €6,434 | +€2,377 | +58.6% |
| Deferred charges and accrued income | 490/1 | - | €1,009 | +€1,009 | |
| Total equity and liabilities | 10/49 | €249,750 | €240,709 | -€9,041 | -3.6% |
| Equity | 10/15 | €973 | €4,178 | +€3,206 | +329.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,627 | -€14,422 | +€3,206 | +18.2% |
| Amounts payable | 17/49 | €248,777 | €236,531 | -€12,246 | -4.9% |
| Amounts payable after more than one year | 17 | €217,649 | €205,117 | -€12,532 | -5.8% |
| Financial debts | 170/4 | €217,649 | €205,117 | -€12,532 | -5.8% |
| Amounts payable within one year | 42/48 | €31,128 | €31,414 | +€286 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €12,330 | €12,532 | +€202 | +1.6% |
| Trade debts | 44 | - | €18 | +€18 | |
| Suppliers | 440/4 | - | €18 | +€18 | |
| Other amounts payable | 47/48 | €18,798 | €18,864 | +€66 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,422 | €10,927 | -€3,495 | -24.2% |
| Other operating charges | 640/8 | €1,944 | €1,581 | -€363 | -18.7% |
| Gross operating margin | 9900 | €20,197 | €20,900 | +€703 | +3.5% |
| Operating profit (loss) | 9901 | €3,831 | €8,392 | +€4,561 | +119.0% |
| Financial charges | 65/66B | €5,006 | €5,186 | +€180 | +3.6% |
| Recurring financial charges | 65 | €5,006 | €5,186 | +€180 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,175 | €3,206 | +€4,380 | |
| Profit (loss) for the period | 9904 | -€1,175 | €3,206 | +€4,380 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,175 | €3,206 | +€4,380 |
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 4 October 2026 via checked.be.