CRIMAP: 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
CRIMAP
NACE 01.610, Support activities for crop production
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€15,425
2024 · €62,072-€46,647
Equity
€522,319
2024 · €528,905-€6,586
Cash
€23,205
2024 · €7,563+€15,642
Balance sheet total
€4.7m
2024 · €3.9m+€746,101
Largest movements
Assets
- Receivables within one year +€713,412
up €713,412 (+44.9%), from €1.6m to €2.3m
of which Trade receivables: +€444,442
Equity and liabilities
- Trade debts +€639,425
up €639,425 (+19,348%), from €3,305 to €642,730
- Other debts +€477,385
up €477,385 (+59.5%), from €801,733 to €1.3m
- Debts after one year -€342,476
down €342,476 (-15.9%), from €2.1m to €1.8m
Income statement
- Gross operating margin -€27,272
down €27,272 (-5.5%), from €494,839 to €467,568
- Depreciation +€21,248
up €21,248 (+7.1%), from €299,565 to €320,813
- Taxes -€12,093
no longer reported in 2025 (was €12,093)
- Financial charges +€10,211
up €10,211 (+15.6%), from €65,571 to €75,781
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
€62,072
Gross operating margin
-€27,272
Staff costs
+€2,178
Depreciation
-€21,248
Other operating charges
-€2,189
Financial income
+€1
Financial charges
-€10,211
Taxes
+€12,093
Result 2025
€15,425
raises the resultlowers the result
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
+€717,662
Investment
-€328,500
Financing
-€373,520
Cash 2024
€7,563
From operations (derived)
+€717,662
Net result for the year
+€15,425
Depreciation
+€320,813
Receivables within one year
-€713,412
Deferred charges and accrued income
-€9,360
Provisions
-€620
Trade debts
+€639,425
Tax, wage and social debts
-€11,993
Other debts
+€477,385
Investment (derived)
-€328,500
Investment in fixed assets (net)
-€328,500
Financing
-€373,520
Debts after one year
-€342,476
Current portion of long-term debt
-€9,034
Contributions, distributions and other
-€22,011
Cash 2025
€23,205
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,915,597 | €4,661,698 | +€746,101 | +19.1% |
| Fixed assets | 21/28 | €2,318,505 | €2,326,192 | +€7,688 | +0.3% |
| Tangible fixed assets | 22/27 | €2,318,505 | €2,326,192 | +€7,688 | +0.3% |
| Land and buildings | 22 | €1,319,285 | €1,210,380 | -€108,905 | -8.3% |
| Plant, machinery and equipment | 23 | €999,219 | €1,115,812 | +€116,593 | +11.7% |
| Current assets | 29/58 | €1,597,092 | €2,335,506 | +€738,414 | +46.2% |
| Amounts receivable within one year | 40/41 | €1,587,749 | €2,301,162 | +€713,412 | +44.9% |
| Trade receivables | 40 | €730,772 | €1,175,214 | +€444,442 | +60.8% |
| Other amounts receivable | 41 | €856,977 | €1,125,947 | +€268,970 | +31.4% |
| Cash at bank and in hand | 54/58 | €7,563 | €23,205 | +€15,642 | +207% |
| Deferred charges and accrued income | 490/1 | €1,779 | €11,139 | +€9,360 | +526% |
| Total equity and liabilities | 10/49 | €3,915,597 | €4,661,698 | +€746,101 | +19.1% |
| Equity | 10/15 | €528,905 | €522,319 | -€6,586 | -1.2% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | - | -€75,000 | |
| Issued capital | 100 | €75,000 | - | -€75,000 | |
| Reserves | 13 | €333,473 | €349,975 | +€16,502 | +4.9% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | - | -€7,500 | |
| Reserves not available under the articles | 1311 | - | €7,500 | +€7,500 | |
| Tax-exempt reserves | 132 | €20,973 | €19,475 | -€1,498 | -7.1% |
| Distributable reserves | 133 | €305,000 | €323,000 | +€18,000 | +5.9% |
| Profit (loss) carried forward | 14 | €713 | €255 | -€457 | -64.2% |
| Investment grants | 15 | €119,719 | €97,089 | -€22,631 | -18.9% |
| Provisions and deferred taxes | 16 | €8,519 | €7,899 | -€620 | -7.3% |
| Deferred taxes | 168 | €8,519 | €7,899 | -€620 | -7.3% |
| Amounts payable | 17/49 | €3,378,172 | €4,131,480 | +€753,307 | +22.3% |
| Amounts payable after more than one year | 17 | €2,148,544 | €1,806,068 | -€342,476 | -15.9% |
| Financial debts | 170/4 | €2,148,544 | €1,806,068 | -€342,476 | -15.9% |
| Amounts payable within one year | 42/48 | €1,229,628 | €2,325,412 | +€1.1m | +89.1% |
| Current portion of amounts payable after more than one year | 42 | €402,990 | €393,956 | -€9,034 | -2.2% |
| Trade debts | 44 | €3,305 | €642,730 | +€639,425 | +19,348% |
| Suppliers | 440/4 | €3,305 | €642,730 | +€639,425 | +19,348% |
| Taxes, remuneration and social security | 45 | €21,601 | €9,608 | -€11,993 | -55.5% |
| Taxes | 450/3 | €11,027 | €1,496 | -€9,531 | -86.4% |
| Remuneration and social security | 454/9 | €10,574 | €8,112 | -€2,462 | -23.3% |
| Other amounts payable | 47/48 | €801,733 | €1,279,118 | +€477,385 | +59.5% |
| Remuneration, social security and pensions | 62 | €53,188 | €51,010 | -€2,178 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €299,565 | €320,813 | +€21,248 | +7.1% |
| Other operating charges | 640/8 | €2,351 | €4,540 | +€2,189 | +93.1% |
| Gross operating margin | 9900 | €494,839 | €467,568 | -€27,272 | -5.5% |
| Operating profit (loss) | 9901 | €139,735 | €91,205 | -€48,530 | -34.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €65,571 | €75,781 | +€10,211 | +15.6% |
| Recurring financial charges | 65 | €65,571 | €75,781 | +€10,211 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | €74,164 | €15,425 | -€58,740 | -79.2% |
| Income taxes | 67/77 | €12,093 | - | -€12,093 | |
| Profit (loss) for the period | 9904 | €62,072 | €15,425 | -€46,647 | -75.2% |
| Transfer from tax-exempt reserves | 789 | €2,118 | €2,118 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €64,190 | €17,543 | -€46,647 | -72.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.