CROMMEN AGRO: 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.
CROMMEN AGRO
Largest movements
- Stocks and contracts +€15,371
up €15,371 (+191%), from €8,048 to €23,419
- Cash -€5,775
down €5,775 (-17.9%), from €32,236 to €26,462
mainly Stocks and contracts (-€15,371) and Tax, wage and social debts (-€5,914)
- Receivables within one year -€5,548
down €5,548 (-38.7%), from €14,340 to €8,792
of which Trade receivables: -€8,437
- Trade debts +€9,669
up €9,669 (+146%), from €6,602 to €16,271
- Tax, wage and social debts -€5,914
down €5,914 (-89.7%), from €6,591 to €677
- Current portion of long-term debt -€646
no longer reported in 2025 (was €646)
- Gross operating margin -€8,971
down €8,971 (-37.3%), from €24,078 to €15,106
- Taxes -€2,529
down €2,529 (-38.1%), from €6,630 to €4,101
- Depreciation -€687
down €687 (-31.2%), from €2,199 to €1,512
- Other operating charges +€484
up €484 (+43.4%), from €1,114 to €1,597
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 | €58,596 | €62,264 | +€3,668 | +6.3% |
| Fixed assets | 21/28 | €3,048 | €2,626 | -€422 | -13.9% |
| Tangible fixed assets | 22/27 | €2,913 | €2,491 | -€422 | -14.5% |
| Plant, machinery and equipment | 23 | €2,913 | €1,494 | -€1,419 | -48.7% |
| Furniture and vehicles | 24 | - | €997 | +€997 | |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €55,548 | €59,639 | +€4,090 | +7.4% |
| Stocks and contracts in progress | 3 | €8,048 | €23,419 | +€15,371 | +191% |
| Stocks | 30/36 | €8,048 | €23,419 | +€15,371 | +191% |
| Amounts receivable within one year | 40/41 | €14,340 | €8,792 | -€5,548 | -38.7% |
| Trade receivables | 40 | €14,340 | €5,903 | -€8,437 | -58.8% |
| Other amounts receivable | 41 | - | €2,889 | +€2,889 | |
| Cash at bank and in hand | 54/58 | €32,236 | €26,462 | -€5,775 | -17.9% |
| Deferred charges and accrued income | 490/1 | €924 | €966 | +€42 | +4.6% |
| Total equity and liabilities | 10/49 | €58,596 | €62,264 | +€3,668 | +6.3% |
| Equity | 10/15 | €39,758 | €40,316 | +€558 | +1.4% |
| Contributions | 10/11 | €12,592 | €12,592 | = | 0.0% |
| Reserves | 13 | €21,500 | €21,500 | = | 0.0% |
| Distributable reserves | 133 | €21,500 | €21,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,666 | €6,224 | +€558 | +9.9% |
| Amounts payable | 17/49 | €18,839 | €21,948 | +€3,110 | +16.5% |
| Amounts payable within one year | 42/48 | €18,839 | €21,948 | +€3,110 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €646 | - | -€646 | |
| Trade debts | 44 | €6,602 | €16,271 | +€9,669 | +146% |
| Suppliers | 440/4 | €6,602 | €16,271 | +€9,669 | +146% |
| Taxes, remuneration and social security | 45 | €6,591 | €677 | -€5,914 | -89.7% |
| Taxes | 450/3 | €6,591 | €677 | -€5,914 | -89.7% |
| Other amounts payable | 47/48 | €5,000 | €5,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,199 | €1,512 | -€687 | -31.2% |
| Other operating charges | 640/8 | €1,114 | €1,597 | +€484 | +43.4% |
| Gross operating margin | 9900 | €24,078 | €15,106 | -€8,971 | -37.3% |
| Operating profit (loss) | 9901 | €20,765 | €11,997 | -€8,768 | -42.2% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,126 | €2,338 | +€212 | +10.0% |
| Recurring financial charges | 65 | €2,126 | €2,338 | +€212 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €18,640 | €9,659 | -€8,981 | -48.2% |
| Income taxes | 67/77 | €6,630 | €4,101 | -€2,529 | -38.1% |
| Profit (loss) for the period | 9904 | €12,010 | €5,558 | -€6,452 | -53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,010 | €5,558 | -€6,452 | -53.7% |
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 19 October 2026 via checked.be.