CROMBEZ CONSTRUCTIONS: 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.
CROMBEZ CONSTRUCTIONS
Largest movements
- Cash +€129,542
up €129,542 (+167.4%), from €77,382 to €206,924
mainly Net result for the year (+€101,452) and Depreciation (+€40,500)
- Current investments -€30,000
no longer reported in 2025 (was €30,000)
- Tangible fixed assets -€8,639
down €8,639 (-3.2%), from €268,140 to €259,501
of which Plant, machinery and equipment: -€13,087
- Reserves +€101,452
up €101,452 (+55.9%), from €181,528 to €282,980
- Debts after one year -€30,652
down €30,652 (-16.8%), from €182,640 to €151,988
- Trade debts +€21,573
up €21,573 (+98.3%), from €21,956 to €43,529
- Tax, wage and social debts +€16,366
up €16,366 (+103.3%), from €15,847 to €32,213
of which Taxes: +€11,006
- Current portion of long-term debt -€12,441
down €12,441 (-28.9%), from €43,094 to €30,652
- Gross operating margin +€81,228
up €81,228 (+71.2%), from €114,121 to €195,350
- Taxes +€21,440
up €21,440 (+104.4%), from €20,527 to €41,968
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 | €455,298 | €550,671 | +€95,372 | +20.9% |
| Fixed assets | 21/28 | €268,140 | €261,001 | -€7,139 | -2.7% |
| Tangible fixed assets | 22/27 | €268,140 | €259,501 | -€8,639 | -3.2% |
| Land and buildings | 22 | €124,686 | €133,786 | +€9,100 | +7.3% |
| Plant, machinery and equipment | 23 | €130,839 | €117,753 | -€13,087 | -10.0% |
| Furniture and vehicles | 24 | €12,615 | €7,963 | -€4,653 | -36.9% |
| Financial fixed assets | 28 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €187,158 | €289,669 | +€102,512 | +54.8% |
| Stocks and contracts in progress | 3 | €20,298 | €19,971 | -€327 | -1.6% |
| Stocks | 30/36 | €20,298 | €19,971 | -€327 | -1.6% |
| Amounts receivable within one year | 40/41 | €56,031 | €59,562 | +€3,531 | +6.3% |
| Trade receivables | 40 | €50,382 | €52,772 | +€2,390 | +4.7% |
| Other amounts receivable | 41 | €5,648 | €6,790 | +€1,141 | +20.2% |
| Current investments | 50/53 | €30,000 | - | -€30,000 | |
| Cash at bank and in hand | 54/58 | €77,382 | €206,924 | +€129,542 | +167.4% |
| Deferred charges and accrued income | 490/1 | €3,447 | €3,213 | -€234 | -6.8% |
| Total equity and liabilities | 10/49 | €455,298 | €550,671 | +€95,372 | +20.9% |
| Equity | 10/15 | €187,728 | €289,180 | +€101,452 | +54.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €181,528 | €282,980 | +€101,452 | +55.9% |
| Distributable reserves | 133 | €181,528 | €282,980 | +€101,452 | +55.9% |
| Amounts payable | 17/49 | €267,570 | €261,491 | -€6,079 | -2.3% |
| Amounts payable after more than one year | 17 | €182,640 | €151,988 | -€30,652 | -16.8% |
| Financial debts | 170/4 | €182,640 | €151,988 | -€30,652 | -16.8% |
| Amounts payable within one year | 42/48 | €84,930 | €109,503 | +€24,573 | +28.9% |
| Current portion of amounts payable after more than one year | 42 | €43,094 | €30,652 | -€12,441 | -28.9% |
| Trade debts | 44 | €21,956 | €43,529 | +€21,573 | +98.3% |
| Suppliers | 440/4 | €21,956 | €43,529 | +€21,573 | +98.3% |
| Taxes, remuneration and social security | 45 | €15,847 | €32,213 | +€16,366 | +103.3% |
| Taxes | 450/3 | €10,529 | €21,534 | +€11,006 | +104.5% |
| Remuneration and social security | 454/9 | €5,319 | €10,679 | +€5,361 | +100.8% |
| Other amounts payable | 47/48 | €4,034 | €3,108 | -€926 | -22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,652 | €40,500 | +€1,848 | +4.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,403 | €2,208 | -€195 | -8.1% |
| Other operating charges | 640/8 | €1,120 | €1,126 | +€6 | +0.6% |
| Gross operating margin | 9900 | €114,121 | €195,350 | +€81,228 | +71.2% |
| Operating profit (loss) | 9901 | €71,947 | €151,516 | +€79,568 | +110.6% |
| Financial income | 75/76B | €341 | €209 | -€132 | -38.6% |
| Recurring financial income | 75 | €341 | €209 | -€132 | -38.6% |
| Financial charges | 65/66B | €9,441 | €8,305 | -€1,136 | -12.0% |
| Recurring financial charges | 65 | €9,441 | €8,305 | -€1,136 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €62,847 | €143,420 | +€80,572 | +128.2% |
| Income taxes | 67/77 | €20,527 | €41,968 | +€21,440 | +104.4% |
| Profit (loss) for the period | 9904 | €42,320 | €101,452 | +€59,132 | +139.7% |
| Profit (loss) for the period to be appropriated | 9905 | €42,320 | €101,452 | +€59,132 | +139.7% |
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 12 October 2026 via checked.be.