CROMBEZ: what changed
Two fiscal 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.
CROMBEZ
Largest movements
- Receivables within one year +€10,564
up €10,564 (+36.4%), from €29,017 to €39,582
of which Other amounts receivable: +€5,965
- Tangible fixed assets -€3,535
down €3,535 (-77.0%), from €4,589 to €1,054
- Cash +€1,494
up €1,494 (+4.2%), from €35,800 to €37,294
mainly Accrued charges and deferred income (+€4,779) and Net result for the year (+€3,031)
- Deferred charges and accrued income -€1,437
down €1,437 (-17.7%), from €8,134 to €6,697
- Accrued charges and deferred income +€4,779
new in 2025: €4,779
- Reserves +€3,031
up €3,031 (+4.8%), from €63,282 to €66,312
- Gross operating margin -€82,205
down €82,205 (-91.0%), from €90,312 to €8,107
- Taxes -€22,575
down €22,575 (-92.6%), from €24,384 to €1,809
- Other operating charges +€2,449
new in 2025: €2,449
- Financial income +€963
up €963 (+95.1%), from €1,013 to €1,976
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 | €77,540 | €84,626 | +€7,086 | +9.1% |
| Fixed assets | 21/28 | €4,589 | €1,054 | -€3,535 | -77.0% |
| Tangible fixed assets | 22/27 | €4,589 | €1,054 | -€3,535 | -77.0% |
| Furniture and vehicles | 24 | €4,589 | €1,054 | -€3,535 | -77.0% |
| Current assets | 29/58 | €72,952 | €83,573 | +€10,621 | +14.6% |
| Amounts receivable within one year | 40/41 | €29,017 | €39,582 | +€10,564 | +36.4% |
| Trade receivables | 40 | - | €4,599 | +€4,599 | |
| Other amounts receivable | 41 | €29,017 | €34,983 | +€5,965 | +20.6% |
| Cash at bank and in hand | 54/58 | €35,800 | €37,294 | +€1,494 | +4.2% |
| Deferred charges and accrued income | 490/1 | €8,134 | €6,697 | -€1,437 | -17.7% |
| Total equity and liabilities | 10/49 | €77,540 | €84,626 | +€7,086 | +9.1% |
| Equity | 10/15 | €66,282 | €69,312 | +€3,031 | +4.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €63,282 | €66,312 | +€3,031 | +4.8% |
| Distributable reserves | 133 | €63,282 | €66,312 | +€3,031 | +4.8% |
| Amounts payable | 17/49 | €11,259 | €15,314 | +€4,055 | +36.0% |
| Amounts payable within one year | 42/48 | €11,259 | €10,535 | -€724 | -6.4% |
| Trade debts | 44 | €1,875 | €1,151 | -€724 | -38.6% |
| Suppliers | 440/4 | €1,875 | €1,151 | -€724 | -38.6% |
| Taxes, remuneration and social security | 45 | €9,384 | €9,384 | = | 0.0% |
| Taxes | 450/3 | €9,384 | €9,384 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €4,779 | +€4,779 | |
| Remuneration, social security and pensions | 62 | €1,910 | €1,910 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,678 | €844 | -€834 | -49.7% |
| Other operating charges | 640/8 | - | €2,449 | +€2,449 | |
| Gross operating margin | 9900 | €90,312 | €8,107 | -€82,205 | -91.0% |
| Operating profit (loss) | 9901 | €86,724 | €2,904 | -€83,820 | -96.7% |
| Financial income | 75/76B | €1,013 | €1,976 | +€963 | +95.1% |
| Recurring financial income | 75 | €1,013 | €1,976 | +€963 | +95.1% |
| Financial charges | 65/66B | €72 | €40 | -€31 | -44.0% |
| Recurring financial charges | 65 | €72 | €40 | -€31 | -44.0% |
| Profit (loss) for the period before taxes | 9903 | €87,665 | €4,840 | -€82,826 | -94.5% |
| Income taxes | 67/77 | €24,384 | €1,809 | -€22,575 | -92.6% |
| Profit (loss) for the period | 9904 | €63,282 | €3,031 | -€60,251 | -95.2% |
| Profit (loss) for the period to be appropriated | 9905 | €63,282 | €3,031 | -€60,251 | -95.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.