CROMBE: 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
CROMBE
NACE 23.700, Cutting, shaping and finishing of stone
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€146,409
2024 · €141,860+€4,549
Equity
€2.2m
2024 · €2.1m+€135,416
Cash
€316,602
2024 · €181,029+€135,572
Balance sheet total
€3.5m
2024 · €3.3m+€249,113
Largest movements
Assets
- Cash +€135,572
up €135,572 (+74.9%), from €181,029 to €316,602
mainly Depreciation (+€200,583) and Net result for the year (+€146,409)
- Tangible fixed assets +€61,886
up €61,886 (+2.7%), from €2.3m to €2.4m
of which Land and buildings: +€102,586
- Receivables within one year +€41,827
up €41,827 (+10.2%), from €410,252 to €452,079
of which Other amounts receivable: +€28,759
Equity and liabilities
- Profit (loss) carried forward +€146,409
up €146,409 (+23.0%), from -€637,263 to -€490,854
- Advances received +€69,843
up €69,843 (+147.3%), from €47,411 to €117,255
- Other debts +€62,572
up €62,572 (+201.6%), from €31,044 to €93,616
- Trade debts -€42,270
down €42,270 (-12.9%), from €328,533 to €286,263
Income statement
- Gross operating margin +€60,879
up €60,879 (+3.2%), from €1.9m to €2.0m
- Other operating charges +€46,473
up €46,473 (+42.7%), from €108,922 to €155,395
- Write-downs -€31,153
down €31,153, from €12,946 to -€18,207
- Staff costs +€31,029
up €31,029 (+2.2%), from €1.4m to €1.4m
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
€141,860
Gross operating margin
+€60,879
Staff costs
-€31,029
Depreciation
-€7,152
Write-downs
+€31,153
Other operating charges
-€46,473
Other operating items
+€580
Financial income
+€1,432
Financial charges
-€4,889
Taxes
+€48
Result 2025
€146,409
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.
From operations
+€418,330
Investment
-€261,428
Financing
-€21,329
Cash 2024
€181,029
From operations (derived)
+€418,330
Net result for the year
+€146,409
Depreciation
+€200,583
Stocks and contracts
-€1,169
Receivables within one year
-€41,827
Deferred charges and accrued income
-€9,700
Trade debts
-€42,270
Tax, wage and social debts
+€10,161
Advances received
+€69,843
Other debts
+€62,572
Accrued charges and deferred income
+€23,727
Investment (derived)
-€261,428
Investment in fixed assets (net)
-€261,428
Financing
-€21,329
Debts after one year
-€2,440
Current portion of long-term debt
-€8,562
Short-term financial debts
+€666
Contributions, distributions and other
-€10,993
Cash 2025
€316,602
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,278,268 | €3,527,381 | +€249,113 | +7.6% |
| Fixed assets | 21/28 | €2,331,449 | €2,392,294 | +€60,845 | +2.6% |
| Intangible fixed assets | 21 | €1,297 | €257 | -€1,041 | -80.2% |
| Tangible fixed assets | 22/27 | €2,323,206 | €2,385,092 | +€61,886 | +2.7% |
| Land and buildings | 22 | €1,790,689 | €1,893,275 | +€102,586 | +5.7% |
| Plant, machinery and equipment | 23 | €249,637 | €214,816 | -€34,820 | -13.9% |
| Furniture and vehicles | 24 | €86,969 | €79,916 | -€7,053 | -8.1% |
| Leasing and similar rights | 25 | €195,911 | €197,085 | +€1,174 | +0.6% |
| Financial fixed assets | 28 | €6,946 | €6,946 | = | 0.0% |
| Current assets | 29/58 | €946,818 | €1,135,086 | +€188,268 | +19.9% |
| Stocks and contracts in progress | 3 | €345,353 | €346,522 | +€1,169 | +0.3% |
| Stocks | 30/36 | €313,826 | €346,522 | +€32,696 | +10.4% |
| Contracts in progress | 37 | €31,528 | €0 | -€31,528 | -100.0% |
| Amounts receivable within one year | 40/41 | €410,252 | €452,079 | +€41,827 | +10.2% |
| Trade receivables | 40 | €383,486 | €396,554 | +€13,068 | +3.4% |
| Other amounts receivable | 41 | €26,765 | €55,525 | +€28,759 | +107.5% |
| Cash at bank and in hand | 54/58 | €181,029 | €316,602 | +€135,572 | +74.9% |
| Deferred charges and accrued income | 490/1 | €10,184 | €19,884 | +€9,700 | +95.2% |
| Total equity and liabilities | 10/49 | €3,278,268 | €3,527,381 | +€249,113 | +7.6% |
| Equity | 10/15 | €2,113,590 | €2,249,006 | +€135,416 | +6.4% |
| Contributions | 10/11 | €557,000 | €557,000 | = | 0.0% |
| Capital | 10 | - | €557,000 | +€557,000 | |
| Issued capital | 100 | - | €557,000 | +€557,000 | |
| Contributions outside capital | 11 | €557,000 | - | -€557,000 | |
| Share premium | 1100/10 | €557,000 | - | -€557,000 | |
| Revaluation surpluses | 12 | €1,738,566 | €1,738,566 | = | 0.0% |
| Reserves | 13 | €402,996 | €402,996 | = | 0.0% |
| Non-distributable reserves | 130/1 | €55,700 | €55,700 | = | 0.0% |
| Legal reserve | 130 | - | €55,700 | +€55,700 | |
| Reserves not available under the articles | 1311 | €55,700 | - | -€55,700 | |
| Distributable reserves | 133 | €347,296 | €347,296 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€637,263 | -€490,854 | +€146,409 | +23.0% |
| Investment grants | 15 | €52,291 | €41,298 | -€10,993 | -21.0% |
| Provisions and deferred taxes | 16 | €12,900 | €12,900 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €12,900 | €12,900 | = | 0.0% |
| Other liabilities and charges | 164/5 | €12,900 | €12,900 | = | 0.0% |
| Amounts payable | 17/49 | €1,151,778 | €1,265,475 | +€113,697 | +9.9% |
| Amounts payable after more than one year | 17 | €430,455 | €428,015 | -€2,440 | -0.6% |
| Financial debts | 170/4 | €163,189 | €315,236 | +€152,048 | +93.2% |
| Other amounts payable | 178/9 | €267,266 | €112,779 | -€154,488 | -57.8% |
| Amounts payable within one year | 42/48 | €634,277 | €726,686 | +€92,410 | +14.6% |
| Current portion of amounts payable after more than one year | 42 | €55,734 | €47,172 | -€8,562 | -15.4% |
| Financial debts | 43 | €27,435 | €28,100 | +€666 | +2.4% |
| Credit institutions | 430/8 | €27,435 | €28,100 | +€666 | +2.4% |
| Trade debts | 44 | €328,533 | €286,263 | -€42,270 | -12.9% |
| Suppliers | 440/4 | €328,533 | €286,263 | -€42,270 | -12.9% |
| Advances received on contracts in progress | 46 | €47,411 | €117,255 | +€69,843 | +147.3% |
| Taxes, remuneration and social security | 45 | €144,119 | €154,281 | +€10,161 | +7.1% |
| Taxes | 450/3 | €25,691 | €29,481 | +€3,790 | +14.8% |
| Remuneration and social security | 454/9 | €118,428 | €124,800 | +€6,372 | +5.4% |
| Other amounts payable | 47/48 | €31,044 | €93,616 | +€62,572 | +201.6% |
| Accrued charges and deferred income | 492/3 | €87,046 | €110,773 | +€23,727 | +27.3% |
| Remuneration, social security and pensions | 62 | €1,411,777 | €1,442,805 | +€31,029 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €193,431 | €200,583 | +€7,152 | +3.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €12,946 | -€18,207 | -€31,153 | |
| Other operating charges | 640/8 | €108,922 | €155,395 | +€46,473 | +42.7% |
| Non-recurring operating charges | 66A | €580 | €0 | -€580 | -100.0% |
| Gross operating margin | 9900 | €1,893,140 | €1,954,019 | +€60,879 | +3.2% |
| Operating profit (loss) | 9901 | €165,484 | €173,443 | +€7,959 | +4.8% |
| Financial income | 75/76B | €15,520 | €16,952 | +€1,432 | +9.2% |
| Recurring financial income | 75 | €15,520 | €16,952 | +€1,432 | +9.2% |
| Financial charges | 65/66B | €37,647 | €42,536 | +€4,889 | +13.0% |
| Recurring financial charges | 65 | €37,647 | €42,536 | +€4,889 | +13.0% |
| Profit (loss) for the period before taxes | 9903 | €143,357 | €147,858 | +€4,502 | +3.1% |
| Income taxes | 67/77 | €1,497 | €1,449 | -€48 | -3.2% |
| Profit (loss) for the period | 9904 | €141,860 | €146,409 | +€4,549 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €141,860 | €146,409 | +€4,549 | +3.2% |
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 11 October 2026 via checked.be.