CROMECA: 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.
CROMECA
Largest movements
- Tangible fixed assets +€623,072
up €623,072 (+393.2%), from €158,460 to €781,532
of which Land and buildings: +€585,636
- Cash +€46,862
up €46,862 (+22.7%), from €206,398 to €253,260
mainly Contributions, distributions and other (+€513,304) and Net result for the year (+€122,217)
- Revaluation surpluses +€589,921
new in 2025: €589,921
- Debts after one year +€66,293
new in 2025: €66,293
- Reserves +€45,599
up €45,599 (+12.8%), from €355,299 to €400,898
- Other debts -€30,000
no longer reported in 2025 (was €30,000)
- Gross operating margin -€27,757
down €27,757 (-10.5%), from €265,268 to €237,511
- Depreciation +€15,537
up €15,537 (+43.1%), from €36,043 to €51,580
- Taxes -€12,769
down €12,769 (-18.1%), from €70,492 to €57,723
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 | €408,210 | €1,081,321 | +€673,111 | +164.9% |
| Fixed assets | 21/28 | €158,595 | €781,667 | +€623,072 | +392.9% |
| Tangible fixed assets | 22/27 | €158,460 | €781,532 | +€623,072 | +393.2% |
| Land and buildings | 22 | €44,364 | €630,000 | +€585,636 | +1320.1% |
| Plant, machinery and equipment | 23 | €85,070 | €71,606 | -€13,464 | -15.8% |
| Furniture and vehicles | 24 | €29,026 | €79,926 | +€50,900 | +175.4% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €249,615 | €299,654 | +€50,039 | +20.0% |
| Stocks and contracts in progress | 3 | €8,725 | €4,101 | -€4,624 | -53.0% |
| Stocks | 30/36 | €8,725 | €4,101 | -€4,624 | -53.0% |
| Amounts receivable within one year | 40/41 | €31,133 | €40,173 | +€9,040 | +29.0% |
| Trade receivables | 40 | €19,776 | €17,895 | -€1,882 | -9.5% |
| Other amounts receivable | 41 | €11,357 | €22,278 | +€10,922 | +96.2% |
| Cash at bank and in hand | 54/58 | €206,398 | €253,260 | +€46,862 | +22.7% |
| Deferred charges and accrued income | 490/1 | €3,359 | €2,120 | -€1,239 | -36.9% |
| Total equity and liabilities | 10/49 | €408,210 | €1,081,321 | +€673,111 | +164.9% |
| Equity | 10/15 | €355,399 | €990,920 | +€635,521 | +178.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Revaluation surpluses | 12 | - | €589,921 | +€589,921 | |
| Reserves | 13 | €355,299 | €400,898 | +€45,599 | +12.8% |
| Distributable reserves | 133 | €355,299 | €400,898 | +€45,599 | +12.8% |
| Amounts payable | 17/49 | €52,811 | €90,402 | +€37,591 | +71.2% |
| Amounts payable after more than one year | 17 | - | €66,293 | +€66,293 | |
| Other amounts payable | 178/9 | - | €66,293 | +€66,293 | |
| Amounts payable within one year | 42/48 | €52,811 | €24,109 | -€28,702 | -54.3% |
| Trade debts | 44 | €6,833 | €10,714 | +€3,880 | +56.8% |
| Suppliers | 440/4 | €6,833 | €10,714 | +€3,880 | +56.8% |
| Taxes, remuneration and social security | 45 | €15,977 | €13,395 | -€2,583 | -16.2% |
| Taxes | 450/3 | €15,977 | €13,395 | -€2,583 | -16.2% |
| Other amounts payable | 47/48 | €30,000 | - | -€30,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,043 | €51,580 | +€15,537 | +43.1% |
| Other operating charges | 640/8 | €6,079 | €5,771 | -€308 | -5.1% |
| Gross operating margin | 9900 | €265,268 | €237,511 | -€27,757 | -10.5% |
| Operating profit (loss) | 9901 | €223,146 | €180,160 | -€42,986 | -19.3% |
| Financial charges | 65/66B | €557 | €219 | -€338 | -60.6% |
| Recurring financial charges | 65 | €557 | €219 | -€338 | -60.6% |
| Profit (loss) for the period before taxes | 9903 | €222,588 | €179,940 | -€42,648 | -19.2% |
| Income taxes | 67/77 | €70,492 | €57,723 | -€12,769 | -18.1% |
| Profit (loss) for the period | 9904 | €152,096 | €122,217 | -€29,879 | -19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €152,096 | €122,217 | -€29,879 | -19.6% |
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.