CRIMA: 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.
CRIMA
Largest movements
- Tangible fixed assets -€85,311
down €85,311 (-8.4%), from €1.0m to €927,439
of which Land and buildings: -€63,951
- Cash -€13,606
down €13,606 (-63.5%), from €21,429 to €7,823
mainly Other debts (-€57,003) and Net result for the year (-€49,565)
- Other debts -€57,003
down €57,003 (-90.4%), from €63,050 to €6,047
- Profit (loss) carried forward -€49,565
down €49,565 (-63.5%), from €78,104 to €28,539
- Taxes -€97,339
down €97,339 (-99.7%), from €97,612 to €273
- Depreciation -€6,885
down €6,885 (-5.2%), from €131,662 to €124,777
- Gross operating margin +€4,784
up €4,784 (+4.8%), from €99,537 to €104,321
- Financial charges -€1,536
down €1,536 (-47.7%), from €3,219 to €1,683
- Other operating charges +€1,353
up €1,353 (+5.2%), from €25,800 to €27,153
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,147,786 | €1,040,624 | -€107,162 | -9.3% |
| Formation expenses | 20 | €33,846 | €32,720 | -€1,126 | -3.3% |
| Fixed assets | 21/28 | €1,012,760 | €927,449 | -€85,311 | -8.4% |
| Tangible fixed assets | 22/27 | €1,012,750 | €927,439 | -€85,311 | -8.4% |
| Land and buildings | 22 | €809,642 | €745,691 | -€63,951 | -7.9% |
| Plant, machinery and equipment | 23 | €138,170 | €130,224 | -€7,946 | -5.8% |
| Furniture and vehicles | 24 | €64,938 | €51,524 | -€13,414 | -20.7% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €101,180 | €80,455 | -€20,725 | -20.5% |
| Amounts receivable within one year | 40/41 | €79,751 | €72,632 | -€7,119 | -8.9% |
| Trade receivables | 40 | €5,249 | €4,704 | -€545 | -10.4% |
| Other amounts receivable | 41 | €74,502 | €67,928 | -€6,574 | -8.8% |
| Cash at bank and in hand | 54/58 | €21,429 | €7,823 | -€13,606 | -63.5% |
| Total equity and liabilities | 10/49 | €1,147,786 | €1,040,624 | -€107,162 | -9.3% |
| Equity | 10/15 | €1,072,040 | €1,022,475 | -€49,565 | -4.6% |
| Contributions | 10/11 | €37,192 | €37,192 | = | 0.0% |
| Revaluation surpluses | 12 | €956,744 | €956,744 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,104 | €28,539 | -€49,565 | -63.5% |
| Amounts payable | 17/49 | €75,746 | €18,149 | -€57,597 | -76.0% |
| Amounts payable within one year | 42/48 | €75,121 | €18,149 | -€56,972 | -75.8% |
| Trade debts | 44 | €12,071 | €11,725 | -€346 | -2.9% |
| Suppliers | 440/4 | €12,071 | €11,725 | -€346 | -2.9% |
| Taxes, remuneration and social security | 45 | - | €377 | +€377 | |
| Taxes | 450/3 | - | €377 | +€377 | |
| Other amounts payable | 47/48 | €63,050 | €6,047 | -€57,003 | -90.4% |
| Accrued charges and deferred income | 492/3 | €625 | - | -€625 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €131,662 | €124,777 | -€6,885 | -5.2% |
| Other operating charges | 640/8 | €25,800 | €27,153 | +€1,353 | +5.2% |
| Gross operating margin | 9900 | €99,537 | €104,321 | +€4,784 | +4.8% |
| Operating profit (loss) | 9901 | -€57,925 | -€47,609 | +€10,316 | +17.8% |
| Financial income | 75/76B | €136 | - | -€136 | |
| Recurring financial income | 75 | €136 | - | -€136 | |
| Financial charges | 65/66B | €3,219 | €1,683 | -€1,536 | -47.7% |
| Recurring financial charges | 65 | €3,219 | €1,683 | -€1,536 | -47.7% |
| Profit (loss) for the period before taxes | 9903 | -€61,008 | -€49,292 | +€11,716 | +19.2% |
| Income taxes | 67/77 | €97,612 | €273 | -€97,339 | -99.7% |
| Profit (loss) for the period | 9904 | -€158,620 | -€49,565 | +€109,055 | +68.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€158,620 | -€49,565 | +€109,055 | +68.8% |
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 15 October 2026 via checked.be.