CREMERS & FILS: what changed
What changed
CREMERS & FILS
NACE 43.120, Site preparation
filed annual accounts (NBB)
Net result for the year
€19,035
2024 · €13,631+€5,404
Equity
€43,044
2024 · €24,009+€19,035
Cash
€40,909
2024 · €13,784+€27,125
Balance sheet total
€198,578
2024 · €181,386+€17,193
Largest movements
Assets
- Cash +€27,125
up €27,125 (+197%), from €13,784 to €40,909
mainly Advances received (+€23,442) and Depreciation (+€22,024)
- Tangible fixed assets -€9,387
down €9,387 (-6.8%), from €138,946 to €129,559
of which Plant, machinery and equipment: -€12,615
- Stocks and contracts +€5,278
new in 2025: €5,278
- Receivables within one year -€5,265
down €5,265 (-18.7%), from €28,097 to €22,832
of which Trade receivables: -€3,351
Equity and liabilities
- Advances received +€23,442
new in 2025: €23,442
- Debts after one year -€20,731
down €20,731 (-24.6%), from €84,410 to €63,679
- Profit (loss) carried forward +€12,423
up €12,423 (+59.1%), from €21,009 to €33,432
- Other debts -€8,103
down €8,103 (-64.2%), from €12,624 to €4,520
- Reserves +€6,612
new in 2025: €6,612
Income statement
- Gross operating margin +€17,001
up €17,001 (+41.8%), from €40,637 to €57,638
- Taxes +€5,000
new in 2025: €5,000
- Depreciation +€3,146
up €3,146 (+16.7%), from €18,878 to €22,024
- Staff costs +€1,605
up €1,605 (+43.1%), from €3,726 to €5,332
- Other operating charges +€635
up €635 (+58.3%), from €1,090 to €1,726
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€13,631
Gross operating margin
+€17,001
Staff costs
-€1,605
Depreciation
-€3,146
Other operating charges
-€635
Financial income
+€0
Financial charges
+€443
Taxes
-€5,000
Deferred taxes and other
-€1,653
Result 2025
€19,035
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€60,159
Investment
-€12,637
Financing
-€20,396
Cash 2024
€13,784
From operations (derived)
+€60,159
Net result for the year
+€19,035
Depreciation
+€22,024
Stocks and contracts
-€5,278
Receivables within one year
+€5,265
Deferred charges and accrued income
+€559
Provisions
+€1,653
Trade debts
+€3,104
Tax, wage and social debts
-€1,542
Advances received
+€23,442
Other debts
-€8,103
Investment (derived)
-€12,637
Investment in fixed assets (net)
-€12,637
Financing
-€20,396
Debts after one year
-€20,731
Current portion of long-term debt
+€335
Cash 2025
€40,909
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €181,386 | €198,578 | +€17,193 | +9.5% |
| Fixed assets | 21/28 | €138,946 | €129,559 | -€9,387 | -6.8% |
| Tangible fixed assets | 22/27 | €138,946 | €129,559 | -€9,387 | -6.8% |
| Plant, machinery and equipment | 23 | €138,946 | €126,331 | -€12,615 | -9.1% |
| Furniture and vehicles | 24 | - | €3,229 | +€3,229 | |
| Current assets | 29/58 | €42,440 | €69,019 | +€26,579 | +62.6% |
| Stocks and contracts in progress | 3 | - | €5,278 | +€5,278 | |
| Stocks | 30/36 | - | €5,278 | +€5,278 | |
| Amounts receivable within one year | 40/41 | €28,097 | €22,832 | -€5,265 | -18.7% |
| Trade receivables | 40 | €25,503 | €22,152 | -€3,351 | -13.1% |
| Other amounts receivable | 41 | €2,594 | €680 | -€1,914 | -73.8% |
| Cash at bank and in hand | 54/58 | €13,784 | €40,909 | +€27,125 | +197% |
| Deferred charges and accrued income | 490/1 | €559 | - | -€559 | |
| Total equity and liabilities | 10/49 | €181,386 | €198,578 | +€17,193 | +9.5% |
| Equity | 10/15 | €24,009 | €43,044 | +€19,035 | +79.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Share premium | 1100/10 | €3,000 | - | -€3,000 | |
| Other | 1109/19 | - | €3,000 | +€3,000 | |
| Reserves | 13 | - | €6,612 | +€6,612 | |
| Tax-exempt reserves | 132 | - | €6,612 | +€6,612 | |
| Profit (loss) carried forward | 14 | €21,009 | €33,432 | +€12,423 | +59.1% |
| Provisions and deferred taxes | 16 | - | €1,653 | +€1,653 | |
| Deferred taxes | 168 | - | €1,653 | +€1,653 | |
| Amounts payable | 17/49 | €157,377 | €153,881 | -€3,495 | -2.2% |
| Amounts payable after more than one year | 17 | €84,410 | €63,679 | -€20,731 | -24.6% |
| Financial debts | 170/4 | €84,410 | €63,679 | -€20,731 | -24.6% |
| Amounts payable within one year | 42/48 | €72,966 | €90,202 | +€17,236 | +23.6% |
| Current portion of amounts payable after more than one year | 42 | €20,192 | €20,527 | +€335 | +1.7% |
| Trade debts | 44 | €30,890 | €33,994 | +€3,104 | +10.0% |
| Suppliers | 440/4 | €30,890 | €33,994 | +€3,104 | +10.0% |
| Advances received on contracts in progress | 46 | - | €23,442 | +€23,442 | |
| Taxes, remuneration and social security | 45 | €9,260 | €7,719 | -€1,542 | -16.6% |
| Taxes | 450/3 | €3,310 | €7,719 | +€4,408 | +133% |
| Remuneration and social security | 454/9 | €5,950 | - | -€5,950 | |
| Other amounts payable | 47/48 | €12,624 | €4,520 | -€8,103 | -64.2% |
| Non-recurring operating income | 76A | - | €8,264 | +€8,264 | |
| Remuneration, social security and pensions | 62 | €3,726 | €5,332 | +€1,605 | +43.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,878 | €22,024 | +€3,146 | +16.7% |
| Other operating charges | 640/8 | €1,090 | €1,726 | +€635 | +58.3% |
| Gross operating margin | 9900 | €40,637 | €57,638 | +€17,001 | +41.8% |
| Operating profit (loss) | 9901 | €16,943 | €28,557 | +€11,614 | +68.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,312 | €2,869 | -€443 | -13.4% |
| Recurring financial charges | 65 | €3,312 | €2,869 | -€443 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €13,631 | €25,688 | +€12,057 | +88.5% |
| Transfer to deferred taxes | 680 | - | €1,653 | +€1,653 | |
| Income taxes | 67/77 | - | €5,000 | +€5,000 | |
| Profit (loss) for the period | 9904 | €13,631 | €19,035 | +€5,404 | +39.6% |
| Transfer to tax-exempt reserves | 689 | - | €6,612 | +€6,612 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,631 | €12,423 | -€1,207 | -8.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.