Cremers: 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.
Cremers
Largest movements
- Cash +€27,732
up €27,732 (+143.4%), from €19,342 to €47,074
mainly Net result for the year (+€26,240) and Depreciation (+€4,882)
- Tangible fixed assets -€6,741
down €6,741 (-40.7%), from €16,548 to €9,807
of which Furniture and vehicles: -€4,255
- Receivables within one year +€2,027
up €2,027 (+18.8%), from €10,802 to €12,830
of which Trade receivables: +€1,638
- Deferred charges and accrued income -€704
down €704 (-83.7%), from €841 to €137
- Profit (loss) carried forward +€26,240
up €26,240 (+78.2%), from €33,561 to €59,801
- Tax, wage and social debts -€2,923
down €2,923 (-27.1%), from €10,792 to €7,868
- Trade debts -€1,002
down €1,002 (-38.8%), from €2,581 to €1,579
- Gross operating margin -€16,014
down €16,014 (-29.6%), from €54,023 to €38,009
- Depreciation -€3,678
down €3,678 (-43.0%), from €8,561 to €4,882
- Taxes -€2,123
down €2,123 (-21.2%), from €9,992 to €7,868
- Financial income +€1,643
up €1,643 (+586614.3%), from €0 to €1,643
of which Non-recurring financial income: +€1,642
- Other operating charges -€1,269
down €1,269 (-70.0%), from €1,813 to €544
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 | €47,533 | €69,848 | +€22,315 | +46.9% |
| Fixed assets | 21/28 | €16,548 | €9,807 | -€6,741 | -40.7% |
| Tangible fixed assets | 22/27 | €16,548 | €9,807 | -€6,741 | -40.7% |
| Plant, machinery and equipment | 23 | €8,795 | €6,309 | -€2,486 | -28.3% |
| Furniture and vehicles | 24 | €7,753 | €3,498 | -€4,255 | -54.9% |
| Current assets | 29/58 | €30,985 | €60,041 | +€29,055 | +93.8% |
| Amounts receivable within one year | 40/41 | €10,802 | €12,830 | +€2,027 | +18.8% |
| Trade receivables | 40 | €9,451 | €11,089 | +€1,638 | +17.3% |
| Other amounts receivable | 41 | €1,352 | €1,741 | +€389 | +28.8% |
| Cash at bank and in hand | 54/58 | €19,342 | €47,074 | +€27,732 | +143.4% |
| Deferred charges and accrued income | 490/1 | €841 | €137 | -€704 | -83.7% |
| Total equity and liabilities | 10/49 | €47,533 | €69,848 | +€22,315 | +46.9% |
| Equity | 10/15 | €34,161 | €60,401 | +€26,240 | +76.8% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,561 | €59,801 | +€26,240 | +78.2% |
| Amounts payable | 17/49 | €13,372 | €9,447 | -€3,925 | -29.4% |
| Amounts payable within one year | 42/48 | €13,372 | €9,447 | -€3,925 | -29.4% |
| Trade debts | 44 | €2,581 | €1,579 | -€1,002 | -38.8% |
| Suppliers | 440/4 | €2,581 | €1,579 | -€1,002 | -38.8% |
| Taxes, remuneration and social security | 45 | €10,792 | €7,868 | -€2,923 | -27.1% |
| Taxes | 450/3 | €10,792 | €7,868 | -€2,923 | -27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,561 | €4,882 | -€3,678 | -43.0% |
| Other operating charges | 640/8 | €1,813 | €544 | -€1,269 | -70.0% |
| Gross operating margin | 9900 | €54,023 | €38,009 | -€16,014 | -29.6% |
| Operating profit (loss) | 9901 | €43,649 | €32,583 | -€11,066 | -25.4% |
| Financial income | 75/76B | €0 | €1,643 | +€1,643 | +586614.3% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +271.4% |
| Non-recurring financial income | 76B | - | €1,642 | +€1,642 | |
| Financial charges | 65/66B | €97 | €118 | +€21 | +21.4% |
| Recurring financial charges | 65 | €97 | €118 | +€21 | +21.4% |
| Profit (loss) for the period before taxes | 9903 | €43,553 | €34,108 | -€9,445 | -21.7% |
| Income taxes | 67/77 | €9,992 | €7,868 | -€2,123 | -21.2% |
| Profit (loss) for the period | 9904 | €33,561 | €26,240 | -€7,321 | -21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,561 | €26,240 | -€7,321 | -21.8% |
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 8 October 2026 via checked.be.