CREMSS: 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.
CREMSS
Largest movements
- Receivables within one year +€120,969
up €120,969 (+2091.5%), from €5,784 to €126,753
of which Other amounts receivable: +€110,745
- Cash -€108,978
down €108,978 (-53.9%), from €202,072 to €93,094
mainly Receivables within one year (-€120,969) and Contributions, distributions and other (-€119,412)
- Tangible fixed assets +€2,543
up €2,543 (+579.1%), from €439 to €2,982
of which Furniture and vehicles: +€2,681
- Other debts +€119,412
up €119,412, from €0 to €119,412
- Profit (loss) carried forward -€112,758
down €112,758 (-56.1%), from €201,165 to €88,406
- Tax, wage and social debts +€6,107
up €6,107 (+124.6%), from €4,902 to €11,009
of which Taxes: +€6,107
- Gross operating margin +€4,666
up €4,666 (+49.4%), from €9,451 to €14,117
- Financial income +€2,369
up €2,369 (+2153581.8%), from €0 to €2,369
- Taxes +€1,731
up €1,731 (+66.9%), from €2,588 to €4,319
- Depreciation +€671
up €671 (+173.1%), from €388 to €1,059
- Financial charges -€607
down €607 (-13.9%), from €4,377 to €3,770
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 | €213,301 | €228,335 | +€15,033 | +7.0% |
| Fixed assets | 21/28 | €439 | €2,982 | +€2,543 | +579.1% |
| Tangible fixed assets | 22/27 | €439 | €2,982 | +€2,543 | +579.1% |
| Furniture and vehicles | 24 | €260 | €2,941 | +€2,681 | +1029.9% |
| Other tangible fixed assets | 26 | €179 | €41 | -€138 | -77.0% |
| Current assets | 29/58 | €212,862 | €225,352 | +€12,490 | +5.9% |
| Amounts receivable within one year | 40/41 | €5,784 | €126,753 | +€120,969 | +2091.5% |
| Trade receivables | 40 | €0 | €10,225 | +€10,225 | |
| Other amounts receivable | 41 | €5,784 | €116,528 | +€110,745 | +1914.8% |
| Cash at bank and in hand | 54/58 | €202,072 | €93,094 | -€108,978 | -53.9% |
| Deferred charges and accrued income | 490/1 | €5,006 | €5,505 | +€499 | +10.0% |
| Total equity and liabilities | 10/49 | €213,301 | €228,335 | +€15,033 | +7.0% |
| Equity | 10/15 | €202,665 | €89,906 | -€112,758 | -55.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €201,165 | €88,406 | -€112,758 | -56.1% |
| Amounts payable | 17/49 | €10,637 | €138,428 | +€127,792 | +1201.4% |
| Amounts payable within one year | 42/48 | €10,637 | €138,428 | +€127,792 | +1201.4% |
| Trade debts | 44 | €5,735 | €8,008 | +€2,273 | +39.6% |
| Suppliers | 440/4 | €5,735 | €8,008 | +€2,273 | +39.6% |
| Taxes, remuneration and social security | 45 | €4,902 | €11,009 | +€6,107 | +124.6% |
| Taxes | 450/3 | €4,902 | €11,009 | +€6,107 | +124.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €119,412 | +€119,412 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €388 | €1,059 | +€671 | +173.1% |
| Other operating charges | 640/8 | €1,136 | €685 | -€451 | -39.7% |
| Gross operating margin | 9900 | €9,451 | €14,117 | +€4,666 | +49.4% |
| Operating profit (loss) | 9901 | €7,927 | €12,373 | +€4,446 | +56.1% |
| Financial income | 75/76B | €0 | €2,369 | +€2,369 | +2153581.8% |
| Recurring financial income | 75 | €0 | €2,369 | +€2,369 | +2153581.8% |
| Financial charges | 65/66B | €4,377 | €3,770 | -€607 | -13.9% |
| Recurring financial charges | 65 | €4,377 | €3,770 | -€607 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €3,550 | €10,972 | +€7,422 | +209.0% |
| Income taxes | 67/77 | €2,588 | €4,319 | +€1,731 | +66.9% |
| Profit (loss) for the period | 9904 | €963 | €6,653 | +€5,691 | +591.2% |
| Profit (loss) for the period to be appropriated | 9905 | €963 | €6,653 | +€5,691 | +591.2% |
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 10 October 2026 via checked.be.