CROMBEZ-MARTIN: 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-MARTIN
Largest movements
- Receivables within one year -€21,841
down €21,841 (-80.7%), from €27,080 to €5,240
of which Trade receivables: -€22,610
- Cash +€8,234
up €8,234 (+126%), from €6,513 to €14,747
mainly Receivables within one year (+€21,841) and Depreciation (+€2,451)
- Tangible fixed assets +€2,366
up €2,366 (+34.8%), from €6,801 to €9,166
- Stocks and contracts -€1,660
down €1,660 (-18.6%), from €8,944 to €7,285
- Deferred charges and accrued income +€1,442
up €1,442 (+1,696%), from €85 to €1,527
- Other debts -€8,590
down €8,590 (-37.2%), from €23,066 to €14,476
- Trade debts -€2,687
down €2,687 (-16.8%), from €16,043 to €13,355
- Tax, wage and social debts -€780
down €780 (-78.4%), from €995 to €215
- Profit (loss) carried forward +€598
up €598 (+8.6%), from €6,920 to €7,518
- Gross operating margin -€1,486
down €1,486 (-23.8%), from €6,252 to €4,766
- Taxes -€478
down €478 (-65.3%), from €731 to €253
- Depreciation +€248
up €248 (+11.3%), from €2,203 to €2,451
- Other operating charges +€182
up €182 (+47.3%), from €384 to €566
- Financial charges +€111
up €111 (+1,113%), from €10 to €121
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,424 | €37,964 | -€11,459 | -23.2% |
| Fixed assets | 21/28 | €6,801 | €9,166 | +€2,366 | +34.8% |
| Tangible fixed assets | 22/27 | €6,801 | €9,166 | +€2,366 | +34.8% |
| Plant, machinery and equipment | 23 | €6,801 | €9,166 | +€2,366 | +34.8% |
| Current assets | 29/58 | €42,623 | €28,798 | -€13,825 | -32.4% |
| Stocks and contracts in progress | 3 | €8,944 | €7,285 | -€1,660 | -18.6% |
| Stocks | 30/36 | €8,944 | €7,285 | -€1,660 | -18.6% |
| Amounts receivable within one year | 40/41 | €27,080 | €5,240 | -€21,841 | -80.7% |
| Trade receivables | 40 | €27,080 | €4,470 | -€22,610 | -83.5% |
| Other amounts receivable | 41 | - | €770 | +€770 | |
| Cash at bank and in hand | 54/58 | €6,513 | €14,747 | +€8,234 | +126% |
| Deferred charges and accrued income | 490/1 | €85 | €1,527 | +€1,442 | +1,696% |
| Total equity and liabilities | 10/49 | €49,424 | €37,964 | -€11,459 | -23.2% |
| Equity | 10/15 | €9,320 | €9,918 | +€598 | +6.4% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,920 | €7,518 | +€598 | +8.6% |
| Amounts payable | 17/49 | €40,103 | €28,047 | -€12,057 | -30.1% |
| Amounts payable within one year | 42/48 | €40,103 | €28,047 | -€12,057 | -30.1% |
| Trade debts | 44 | €16,043 | €13,355 | -€2,687 | -16.8% |
| Suppliers | 440/4 | €16,043 | €13,355 | -€2,687 | -16.8% |
| Taxes, remuneration and social security | 45 | €995 | €215 | -€780 | -78.4% |
| Taxes | 450/3 | €995 | €215 | -€780 | -78.4% |
| Other amounts payable | 47/48 | €23,066 | €14,476 | -€8,590 | -37.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,203 | €2,451 | +€248 | +11.3% |
| Other operating charges | 640/8 | €384 | €566 | +€182 | +47.3% |
| Non-recurring operating charges | 66A | - | €785 | +€785 | |
| Gross operating margin | 9900 | €6,252 | €4,766 | -€1,486 | -23.8% |
| Operating profit (loss) | 9901 | €3,665 | €964 | -€2,701 | -73.7% |
| Financial income | 75/76B | €0 | €8 | +€8 | |
| Recurring financial income | 75 | €0 | €8 | +€8 | |
| Financial charges | 65/66B | €10 | €121 | +€111 | +1,113% |
| Recurring financial charges | 65 | €10 | €121 | +€111 | +1,113% |
| Profit (loss) for the period before taxes | 9903 | €3,655 | €851 | -€2,804 | -76.7% |
| Income taxes | 67/77 | €731 | €253 | -€478 | -65.3% |
| Profit (loss) for the period | 9904 | €2,924 | €598 | -€2,326 | -79.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,924 | €598 | -€2,326 | -79.6% |
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 27 October 2026 via checked.be.