CREMA-DIGNITY: 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.
CREMA-DIGNITY
Largest movements
- Cash +€364,936
up €364,936 (+31.4%), from €1.2m to €1.5m
mainly Net result for the year (+€374,857) and Trade debts (+€4,133)
- Reserves +€374,857
up €374,857 (+34.4%), from €1.1m to €1.5m
- Gross operating margin +€55,218
up €55,218 (+11.4%), from €485,116 to €540,334
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 | €1,240,009 | €1,610,634 | +€370,625 | +29.9% |
| Fixed assets | 21/28 | €498 | - | -€498 | |
| Tangible fixed assets | 22/27 | €498 | - | -€498 | |
| Land and buildings | 22 | €498 | - | -€498 | |
| Current assets | 29/58 | €1,239,511 | €1,610,634 | +€371,123 | +29.9% |
| Stocks and contracts in progress | 3 | €5,929 | €7,802 | +€1,873 | +31.6% |
| Stocks | 30/36 | €5,929 | €7,802 | +€1,873 | +31.6% |
| Amounts receivable within one year | 40/41 | €72,176 | €76,490 | +€4,314 | +6.0% |
| Trade receivables | 40 | €72,176 | €76,490 | +€4,314 | +6.0% |
| Cash at bank and in hand | 54/58 | €1,161,406 | €1,526,342 | +€364,936 | +31.4% |
| Total equity and liabilities | 10/49 | €1,240,009 | €1,610,634 | +€370,625 | +29.9% |
| Equity | 10/15 | €1,130,190 | €1,505,047 | +€374,857 | +33.2% |
| Contributions | 10/11 | €40,920 | €40,920 | = | 0.0% |
| Reserves | 13 | €1,089,270 | €1,464,127 | +€374,857 | +34.4% |
| Distributable reserves | 133 | €1,089,270 | €1,464,127 | +€374,857 | +34.4% |
| Amounts payable | 17/49 | €109,819 | €105,587 | -€4,232 | -3.9% |
| Amounts payable within one year | 42/48 | €109,819 | €105,587 | -€4,232 | -3.9% |
| Trade debts | 44 | €7,259 | €11,392 | +€4,133 | +56.9% |
| Suppliers | 440/4 | €7,259 | €11,392 | +€4,133 | +56.9% |
| Taxes, remuneration and social security | 45 | €100,069 | €91,705 | -€8,364 | -8.4% |
| Taxes | 450/3 | €95,155 | €86,468 | -€8,687 | -9.1% |
| Remuneration and social security | 454/9 | €4,914 | €5,237 | +€323 | +6.6% |
| Other amounts payable | 47/48 | €2,491 | €2,490 | -€1 | 0.0% |
| Remuneration, social security and pensions | 62 | €36,315 | €40,205 | +€3,890 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €486 | €498 | +€12 | +2.5% |
| Other operating charges | 640/8 | €5,452 | €5,642 | +€190 | +3.5% |
| Gross operating margin | 9900 | €485,116 | €540,334 | +€55,218 | +11.4% |
| Operating profit (loss) | 9901 | €442,863 | €493,989 | +€51,126 | +11.5% |
| Financial income | 75/76B | €4,834 | €9,635 | +€4,801 | +99.3% |
| Recurring financial income | 75 | €4,834 | €9,635 | +€4,801 | +99.3% |
| Financial charges | 65/66B | €54 | €43 | -€11 | -20.4% |
| Recurring financial charges | 65 | €54 | €43 | -€11 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €447,643 | €503,581 | +€55,938 | +12.5% |
| Income taxes | 67/77 | €124,664 | €128,724 | +€4,060 | +3.3% |
| Profit (loss) for the period | 9904 | €322,979 | €374,857 | +€51,878 | +16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €322,979 | €374,857 | +€51,878 | +16.1% |
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 16 October 2026 via checked.be.