CROMARMA: 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.
CROMARMA
Largest movements
- Tangible fixed assets +€1.0m
up €1.0m (+24.2%), from €4.2m to €5.2m
- Receivables within one year +€130,840
up €130,840 (+1,994%), from €6,562 to €137,402
of which Other amounts receivable: +€133,402
- Current investments +€100,000
new in 2025: €100,000
- Debts after one year +€800,985
up €800,985 (+25.3%), from €3.2m to €4.0m
- Reserves +€743,868
up €743,868 (+72.2%), from €1.0m to €1.8m
of which Non-distributable reserves: +€400,000
- Other debts -€443,613
down €443,613 (-81.3%), from €545,742 to €102,130
- Financial income +€811,230
up €811,230 (+401%), from €202,066 to €1.0m
- Gross operating margin -€41,396
down €41,396 (-11.8%), from €352,196 to €310,800
- Taxes +€21,991
up €21,991 (+93.2%), from €23,600 to €45,591
- Financial charges -€8,709
down €8,709 (-7.5%), from €115,903 to €107,194
- Depreciation +€8,018
up €8,018 (+4.5%), from €179,922 to €187,940
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,186,246 | €6,422,544 | +€1.2m | +23.8% |
| Fixed assets | 21/28 | €5,154,762 | €6,173,698 | +€1.0m | +19.8% |
| Tangible fixed assets | 22/27 | €4,215,365 | €5,234,301 | +€1.0m | +24.2% |
| Land and buildings | 22 | €4,215,365 | €5,234,301 | +€1.0m | +24.2% |
| Financial fixed assets | 28 | €939,397 | €939,397 | = | 0.0% |
| Current assets | 29/58 | €31,484 | €248,846 | +€217,362 | +690% |
| Amounts receivable within one year | 40/41 | €6,562 | €137,402 | +€130,840 | +1,994% |
| Trade receivables | 40 | €6,562 | €4,000 | -€2,562 | -39.0% |
| Other amounts receivable | 41 | - | €133,402 | +€133,402 | |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €17,004 | €4,195 | -€12,809 | -75.3% |
| Deferred charges and accrued income | 490/1 | €7,918 | €7,248 | -€670 | -8.5% |
| Total equity and liabilities | 10/49 | €5,186,246 | €6,422,544 | +€1.2m | +23.8% |
| Equity | 10/15 | €1,039,194 | €1,783,062 | +€743,868 | +71.6% |
| Contributions | 10/11 | €8,600 | €8,600 | = | 0.0% |
| Reserves | 13 | €1,030,594 | €1,774,462 | +€743,868 | +72.2% |
| Non-distributable reserves | 130/1 | - | €400,000 | +€400,000 | |
| Reserves not available under the articles | 1311 | - | €400,000 | +€400,000 | |
| Distributable reserves | 133 | €1,030,594 | €1,374,462 | +€343,868 | +33.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €4,147,052 | €4,639,482 | +€492,430 | +11.9% |
| Amounts payable after more than one year | 17 | €3,161,907 | €3,962,891 | +€800,985 | +25.3% |
| Financial debts | 170/4 | €3,161,907 | €3,962,891 | +€800,985 | +25.3% |
| Amounts payable within one year | 42/48 | €985,145 | €676,591 | -€308,554 | -31.3% |
| Current portion of amounts payable after more than one year | 42 | €418,069 | €479,727 | +€61,658 | +14.7% |
| Trade debts | 44 | €9,901 | €40,376 | +€30,476 | +308% |
| Suppliers | 440/4 | €9,901 | €40,376 | +€30,476 | +308% |
| Taxes, remuneration and social security | 45 | €11,433 | €54,357 | +€42,924 | +375% |
| Taxes | 450/3 | €11,433 | €54,357 | +€42,924 | +375% |
| Other amounts payable | 47/48 | €545,742 | €102,130 | -€443,613 | -81.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €179,922 | €187,940 | +€8,018 | +4.5% |
| Other operating charges | 640/8 | €1,075 | €1,793 | +€718 | +66.7% |
| Non-recurring operating charges | 66A | - | €125,460 | +€125,460 | |
| Gross operating margin | 9900 | €352,196 | €310,800 | -€41,396 | -11.8% |
| Operating profit (loss) | 9901 | €171,199 | -€4,393 | -€175,592 | |
| Financial income | 75/76B | €202,066 | €1,013,296 | +€811,230 | +401% |
| Recurring financial income | 75 | €202,066 | €1,013,296 | +€811,230 | +401% |
| Financial charges | 65/66B | €115,903 | €107,194 | -€8,709 | -7.5% |
| Recurring financial charges | 65 | €115,903 | €107,194 | -€8,709 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €257,363 | €901,710 | +€644,347 | +250% |
| Income taxes | 67/77 | €23,600 | €45,591 | +€21,991 | +93.2% |
| Profit (loss) for the period | 9904 | €233,763 | €856,119 | +€622,356 | +266% |
| Profit (loss) for the period to be appropriated | 9905 | €233,763 | €856,119 | +€622,356 | +266% |
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 28 October 2026 via checked.be.