CREMACON: 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.
CREMACON
Largest movements
- Cash +€8,751
up €8,751 (+5.4%), from €162,673 to €171,424
mainly Other debts (+€69,365) and Net result for the year (+€38,005)
- Receivables within one year -€4,017
down €4,017 (-23.0%), from €17,488 to €13,471
of which Other amounts receivable: -€4,320
- Other debts +€69,365
up €69,365 (+78.6%), from €88,294 to €157,659
- Reserves -€61,995
down €61,995 (-89.8%), from €69,042 to €7,047
of which Distributable reserves: -€61,995
- Accrued charges and deferred income -€4,664
down €4,664 (-100.0%), from €4,664 to €0
- Financial charges -€4,664
down €4,664 (-94.5%), from €4,933 to €270
- Taxes +€2,026
up €2,026 (+22.8%), from €8,899 to €10,925
- Gross operating margin +€1,554
up €1,554 (+3.1%), from €49,369 to €50,923
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 | €185,214 | €189,700 | +€4,486 | +2.4% |
| Fixed assets | 21/28 | €1,361 | €976 | -€385 | -28.3% |
| Tangible fixed assets | 22/27 | €1,361 | €976 | -€385 | -28.3% |
| Plant, machinery and equipment | 23 | €1,361 | €976 | -€385 | -28.3% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €183,853 | €188,724 | +€4,871 | +2.6% |
| Amounts receivable within one year | 40/41 | €17,488 | €13,471 | -€4,017 | -23.0% |
| Trade receivables | 40 | €13,068 | €13,371 | +€303 | +2.3% |
| Other amounts receivable | 41 | €4,420 | €101 | -€4,320 | -97.7% |
| Cash at bank and in hand | 54/58 | €162,673 | €171,424 | +€8,751 | +5.4% |
| Deferred charges and accrued income | 490/1 | €3,692 | €3,829 | +€137 | +3.7% |
| Total equity and liabilities | 10/49 | €185,214 | €189,700 | +€4,486 | +2.4% |
| Equity | 10/15 | €87,642 | €25,647 | -€61,995 | -70.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €69,042 | €7,047 | -€61,995 | -89.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €67,182 | €5,187 | -€61,995 | -92.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €97,572 | €164,053 | +€66,481 | +68.1% |
| Amounts payable within one year | 42/48 | €92,908 | €164,053 | +€71,145 | +76.6% |
| Trade debts | 44 | €648 | €1,830 | +€1,182 | +182.5% |
| Suppliers | 440/4 | €648 | €1,830 | +€1,182 | +182.5% |
| Taxes, remuneration and social security | 45 | €3,967 | €4,565 | +€599 | +15.1% |
| Taxes | 450/3 | €3,967 | €4,565 | +€599 | +15.1% |
| Other amounts payable | 47/48 | €88,294 | €157,659 | +€69,365 | +78.6% |
| Accrued charges and deferred income | 492/3 | €4,664 | €0 | -€4,664 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €869 | €385 | -€484 | -55.7% |
| Other operating charges | 640/8 | €1,337 | €1,338 | +€1 | +0.1% |
| Gross operating margin | 9900 | €49,369 | €50,923 | +€1,554 | +3.1% |
| Operating profit (loss) | 9901 | €47,163 | €49,200 | +€2,037 | +4.3% |
| Financial charges | 65/66B | €4,933 | €270 | -€4,664 | -94.5% |
| Recurring financial charges | 65 | €4,933 | €270 | -€4,664 | -94.5% |
| Profit (loss) for the period before taxes | 9903 | €42,229 | €48,930 | +€6,701 | +15.9% |
| Income taxes | 67/77 | €8,899 | €10,925 | +€2,026 | +22.8% |
| Profit (loss) for the period | 9904 | €33,330 | €38,005 | +€4,675 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,330 | €38,005 | +€4,675 | +14.0% |
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 12 October 2026 via checked.be.