CREMERS - RIBERT: 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.
What changed
CREMERS - RIBERT
NACE 10.720, Manufacture of rusks, biscuits and preserved pastry goods
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€189,192
2024 · €305,387-€116,195
Equity
€12.0m
2024 · €14.8m-€2.8m
Cash
€14.0m
2024 · €12.3m+€1.7m
Balance sheet total
€15.3m
2024 · €15.5m-€207,868
Largest movements
Assets
- Tangible fixed assets -€1.7m
down €1.7m (-57.7%), from €2.9m to €1.2m
- Cash +€1.7m
up €1.7m (+13.6%), from €12.3m to €14.0m
mainly Other debts (+€3.0m) and Depreciation (+€1.7m)
- Receivables within one year -€200,394
down €200,394 (-64.4%), from €311,345 to €110,951
of which Trade receivables: -€199,881
Equity and liabilities
- Other debts +€3.0m
new in 2025: €3.0m
- Profit (loss) carried forward -€1.7m
down €1.7m (-84.3%), from €2.0m to €319,949
- Reserves -€1.1m
down €1.1m (-36.7%), from €3.0m to €1.9m
of which Tax-exempt reserves: -€1.1m
- Provisions -€364,732
down €364,732 (-59.3%), from €614,572 to €249,840
Income statement
No income-statement line moved by more than 1% of the activity.
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.
Result 2024
€305,387
Depreciation
+€0
Other operating charges
-€35
Other operating items
+€16
Financial income
-€154,864
Financial charges
-€43
Taxes
+€38,731
Result 2025
€189,192
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€4.7m
Investment
€0
Financing
-€3.0m
Cash 2024
€12.3m
From operations (derived)
+€4.7m
Net result for the year
+€189,192
Depreciation
+€1.7m
Receivables within one year
+€200,394
Provisions
-€364,732
Trade debts
+€6,404
Tax, wage and social debts
-€38,732
Other debts
+€3.0m
Financing
-€3.0m
Contributions, distributions and other
-€3.0m
Cash 2025
€14.0m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,536,286 | €15,328,418 | -€207,868 | -1.3% |
| Fixed assets | 21/28 | €2,910,592 | €1,232,757 | -€1.7m | -57.6% |
| Tangible fixed assets | 22/27 | €2,909,352 | €1,231,518 | -€1.7m | -57.7% |
| Plant, machinery and equipment | 23 | €2,909,352 | €1,231,518 | -€1.7m | -57.7% |
| Financial fixed assets | 28 | €1,239 | €1,239 | = | 0.0% |
| Affiliated companies | 280/1 | €1,239 | €1,239 | = | 0.0% |
| Participating interests | 280 | €1,239 | €1,239 | = | 0.0% |
| Current assets | 29/58 | €12,625,694 | €14,095,661 | +€1.5m | +11.6% |
| Amounts receivable within one year | 40/41 | €311,345 | €110,951 | -€200,394 | -64.4% |
| Trade receivables | 40 | €310,820 | €110,938 | -€199,881 | -64.3% |
| Other amounts receivable | 41 | €525 | €13 | -€512 | -97.6% |
| Cash at bank and in hand | 54/58 | €12,314,350 | €13,984,710 | +€1.7m | +13.6% |
| Total equity and liabilities | 10/49 | €15,536,286 | €15,328,418 | -€207,868 | -1.3% |
| Equity | 10/15 | €14,802,286 | €11,991,478 | -€2.8m | -19.0% |
| Contributions | 10/11 | €9,787,447 | €9,787,447 | = | 0.0% |
| Capital | 10 | €9,787,439 | €9,787,439 | = | 0.0% |
| Issued capital | 100 | €9,787,439 | €9,787,439 | = | 0.0% |
| Contributions outside capital | 11 | €8 | €8 | = | 0.0% |
| Share premium | 1100/10 | €8 | €8 | = | 0.0% |
| Reserves | 13 | €2,978,280 | €1,884,083 | -€1.1m | -36.7% |
| Non-distributable reserves | 130/1 | €978,744 | €978,744 | = | 0.0% |
| Legal reserve | 130 | €978,744 | €978,744 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,949,040 | €854,843 | -€1.1m | -56.1% |
| Distributable reserves | 133 | €50,496 | €50,496 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,036,559 | €319,949 | -€1.7m | -84.3% |
| Provisions and deferred taxes | 16 | €614,572 | €249,840 | -€364,732 | -59.3% |
| Deferred taxes | 168 | €614,572 | €249,840 | -€364,732 | -59.3% |
| Amounts payable | 17/49 | €119,428 | €3,087,100 | +€3.0m | +2,485% |
| Amounts payable within one year | 42/48 | €119,428 | €3,087,100 | +€3.0m | +2,485% |
| Trade debts | 44 | €2,900 | €9,304 | +€6,404 | +221% |
| Suppliers | 440/4 | €2,900 | €9,304 | +€6,404 | +221% |
| Taxes, remuneration and social security | 45 | €116,528 | €77,797 | -€38,732 | -33.2% |
| Taxes | 450/3 | €116,528 | €77,797 | -€38,732 | -33.2% |
| Other amounts payable | 47/48 | - | €3,000,000 | +€3.0m | |
| Operating income | 70/76A | €1,788,988 | €1,788,988 | = | 0.0% |
| Other operating income | 74 | €1,788,988 | €1,788,988 | = | 0.0% |
| Operating charges | 60/66A | €1,692,091 | €1,692,110 | +€18 | 0.0% |
| Services and other goods | 61 | €13,149 | €13,133 | -€16 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,677,834 | €1,677,834 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,108 | €1,143 | +€35 | +3.1% |
| Operating profit (loss) | 9901 | €96,897 | €96,878 | -€18 | 0.0% |
| Financial income | 75/76B | €310,820 | €155,955 | -€154,864 | -49.8% |
| Recurring financial income | 75 | €310,820 | €155,955 | -€154,864 | -49.8% |
| Income from current assets | 751 | €310,820 | €155,955 | -€154,864 | -49.8% |
| Financial charges | 65/66B | €534 | €578 | +€43 | +8.1% |
| Recurring financial charges | 65 | €534 | €578 | +€43 | +8.1% |
| Other financial charges | 652/9 | €534 | €578 | +€43 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | €407,182 | €252,256 | -€154,926 | -38.0% |
| Transfer from deferred taxes | 780 | €364,732 | €364,732 | = | 0.0% |
| Income taxes | 67/77 | €466,528 | €427,797 | -€38,731 | -8.3% |
| Taxes | 670/3 | €466,528 | €427,797 | -€38,732 | -8.3% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | €305,387 | €189,192 | -€116,195 | -38.0% |
| Transfer from tax-exempt reserves | 789 | €1,094,197 | €1,094,197 | -€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,399,584 | €1,283,390 | -€116,195 | -8.3% |
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 25 October 2026 via checked.be.