CREMER: 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.
CREMER
Largest movements
- Cash +€16,012
up €16,012 (+66.3%), from €24,138 to €40,150
mainly Depreciation (+€15,637) and Net result for the year (+€4,495)
- Tangible fixed assets -€7,275
down €7,275 (-9.8%), from €74,422 to €67,147
of which Plant, machinery and equipment: -€5,261
- Reserves +€4,490
up €4,490 (+14.4%), from €31,113 to €35,603
of which Distributable reserves: +€4,490
- Trade debts +€2,986
up €2,986 (+271.1%), from €1,101 to €4,087
- Gross operating margin +€5,489
up €5,489 (+28.9%), from €18,964 to €24,452
- Depreciation +€1,907
up €1,907 (+13.9%), from €13,730 to €15,637
- Taxes +€339
up €339 (+308.2%), from €110 to €449
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 | €100,391 | €108,256 | +€7,865 | +7.8% |
| Fixed assets | 21/28 | €74,422 | €67,147 | -€7,275 | -9.8% |
| Tangible fixed assets | 22/27 | €74,422 | €67,147 | -€7,275 | -9.8% |
| Land and buildings | 22 | €9,913 | €8,531 | -€1,383 | -13.9% |
| Plant, machinery and equipment | 23 | €60,384 | €55,123 | -€5,261 | -8.7% |
| Furniture and vehicles | 24 | €4,125 | €3,493 | -€631 | -15.3% |
| Current assets | 29/58 | €25,969 | €41,109 | +€15,140 | +58.3% |
| Amounts receivable within one year | 40/41 | €1,831 | €959 | -€873 | -47.7% |
| Other amounts receivable | 41 | €1,831 | €959 | -€873 | -47.7% |
| Cash at bank and in hand | 54/58 | €24,138 | €40,150 | +€16,012 | +66.3% |
| Total equity and liabilities | 10/49 | €100,391 | €108,256 | +€7,865 | +7.8% |
| Equity | 10/15 | €99,173 | €103,668 | +€4,495 | +4.5% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €31,113 | €35,603 | +€4,490 | +14.4% |
| Non-distributable reserves | 130/1 | €14,138 | €14,138 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,138 | €14,138 | = | 0.0% |
| Distributable reserves | 133 | €16,975 | €21,465 | +€4,490 | +26.5% |
| Profit (loss) carried forward | 14 | €49,311 | €49,315 | +€5 | 0.0% |
| Amounts payable | 17/49 | €1,217 | €4,588 | +€3,370 | +276.8% |
| Amounts payable within one year | 42/48 | €1,217 | €4,588 | +€3,370 | +276.8% |
| Trade debts | 44 | €1,101 | €4,087 | +€2,986 | +271.1% |
| Suppliers | 440/4 | €1,101 | €4,087 | +€2,986 | +271.1% |
| Taxes, remuneration and social security | 45 | €116 | €501 | +€385 | +331.6% |
| Taxes | 450/3 | €116 | €501 | +€385 | +331.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,730 | €15,637 | +€1,907 | +13.9% |
| Other operating charges | 640/8 | €4,319 | €4,143 | -€176 | -4.1% |
| Gross operating margin | 9900 | €18,964 | €24,452 | +€5,489 | +28.9% |
| Operating profit (loss) | 9901 | €915 | €4,672 | +€3,757 | +410.7% |
| Financial income | 75/76B | €421 | €382 | -€38 | -9.1% |
| Recurring financial income | 75 | €421 | €382 | -€38 | -9.1% |
| Financial charges | 65/66B | €112 | €110 | -€2 | -1.9% |
| Recurring financial charges | 65 | €112 | €110 | -€2 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €1,223 | €4,944 | +€3,721 | +304.2% |
| Income taxes | 67/77 | €110 | €449 | +€339 | +308.2% |
| Profit (loss) for the period | 9904 | €1,113 | €4,495 | +€3,382 | +303.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,113 | €4,495 | +€3,382 | +303.8% |
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 7 October 2026 via checked.be.