CREMONS: 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.
CREMONS
Largest movements
- Receivables within one year +€11,500
up €11,500 (+8.6%), from €133,450 to €144,950
- Tangible fixed assets -€5,943
down €5,943 (-6.0%), from €99,455 to €93,512
of which Plant, machinery and equipment: -€5,088
- Deferred charges and accrued income -€3,476
no longer reported in 2025 (was €3,476)
- Profit (loss) carried forward +€6,992
up €6,992 (+16.4%), from €42,700 to €49,692
- Debts after one year -€4,833
down €4,833 (-13.0%), from €37,265 to €32,433
- Gross operating margin -€6,320
down €6,320 (-19.1%), from €33,127 to €26,807
- Other operating charges -€6,050
no longer reported in 2025 (was €6,050)
- Taxes +€446
up €446 (+21.3%), from €2,099 to €2,545
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 | €236,600 | €238,650 | +€2,050 | +0.9% |
| Fixed assets | 21/28 | €99,495 | €93,552 | -€5,943 | -6.0% |
| Tangible fixed assets | 22/27 | €99,455 | €93,512 | -€5,943 | -6.0% |
| Land and buildings | 22 | €61,842 | €60,987 | -€855 | -1.4% |
| Plant, machinery and equipment | 23 | €37,614 | €32,526 | -€5,088 | -13.5% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €137,105 | €145,098 | +€7,993 | +5.8% |
| Amounts receivable within one year | 40/41 | €133,450 | €144,950 | +€11,500 | +8.6% |
| Other amounts receivable | 41 | €133,450 | €144,950 | +€11,500 | +8.6% |
| Cash at bank and in hand | 54/58 | €180 | €148 | -€32 | -17.6% |
| Deferred charges and accrued income | 490/1 | €3,476 | - | -€3,476 | |
| Total equity and liabilities | 10/49 | €236,600 | €238,650 | +€2,050 | +0.9% |
| Equity | 10/15 | €110,871 | €117,863 | +€6,992 | +6.3% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,700 | €49,692 | +€6,992 | +16.4% |
| Amounts payable | 17/49 | €125,730 | €120,787 | -€4,942 | -3.9% |
| Amounts payable after more than one year | 17 | €37,265 | €32,433 | -€4,833 | -13.0% |
| Financial debts | 170/4 | €37,265 | €32,433 | -€4,833 | -13.0% |
| Amounts payable within one year | 42/48 | €70,614 | €70,505 | -€110 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €4,682 | €4,833 | +€150 | +3.2% |
| Trade debts | 44 | €2,305 | €2,097 | -€209 | -9.0% |
| Suppliers | 440/4 | €2,305 | €2,097 | -€209 | -9.0% |
| Taxes, remuneration and social security | 45 | €2,097 | €2,545 | +€449 | +21.4% |
| Taxes | 450/3 | €2,097 | €2,545 | +€449 | +21.4% |
| Other amounts payable | 47/48 | €61,530 | €61,030 | -€500 | -0.8% |
| Accrued charges and deferred income | 492/3 | €17,850 | €17,850 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,943 | €5,943 | = | 0.0% |
| Other operating charges | 640/8 | €6,050 | - | -€6,050 | |
| Gross operating margin | 9900 | €33,127 | €26,807 | -€6,320 | -19.1% |
| Operating profit (loss) | 9901 | €21,134 | €20,864 | -€270 | -1.3% |
| Financial charges | 65/66B | €1,516 | €1,327 | -€189 | -12.5% |
| Recurring financial charges | 65 | €1,516 | €1,327 | -€189 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €19,618 | €19,537 | -€80 | -0.4% |
| Income taxes | 67/77 | €2,099 | €2,545 | +€446 | +21.3% |
| Profit (loss) for the period | 9904 | €17,519 | €16,992 | -€527 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,519 | €16,992 | -€527 | -3.0% |
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 29 September 2026 via checked.be.