CRPM: 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.
CRPM
Largest movements
- Receivables within one year +€17,048
up €17,048 (+137.6%), from €12,390 to €29,438
of which Trade receivables: +€13,561
- Tangible fixed assets -€11,106
down €11,106 (-25.1%), from €44,314 to €33,209
of which Furniture and vehicles: -€9,910
- Cash +€9,156
up €9,156 (+20.1%), from €45,445 to €54,601
mainly Net result for the year (+€19,052) and Depreciation (+€12,423)
- Deferred charges and accrued income -€2,454
down €2,454 (-34.4%), from €7,135 to €4,681
- Profit (loss) carried forward +€19,052
up €19,052 (+28.0%), from €68,141 to €87,192
- Trade debts -€9,504
down €9,504 (-28.4%), from €33,411 to €23,908
- Tax, wage and social debts +€3,425
up €3,425 (+105.4%), from €3,250 to €6,675
of which Taxes: +€3,840
- Gross operating margin -€70,417
down €70,417 (-46.3%), from €152,075 to €81,658
- Taxes -€18,114
down €18,114 (-73.9%), from €24,505 to €6,391
- Staff costs -€2,780
down €2,780 (-6.1%), from €45,921 to €43,142
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 | €109,648 | €123,386 | +€13,738 | +12.5% |
| Fixed assets | 21/28 | €44,677 | €34,666 | -€10,011 | -22.4% |
| Tangible fixed assets | 22/27 | €44,314 | €33,209 | -€11,106 | -25.1% |
| Plant, machinery and equipment | 23 | €4,484 | €3,288 | -€1,195 | -26.7% |
| Furniture and vehicles | 24 | €39,831 | €29,920 | -€9,910 | -24.9% |
| Financial fixed assets | 28 | €363 | €1,457 | +€1,094 | +301.4% |
| Current assets | 29/58 | €64,970 | €88,720 | +€23,750 | +36.6% |
| Amounts receivable within one year | 40/41 | €12,390 | €29,438 | +€17,048 | +137.6% |
| Trade receivables | 40 | €6,136 | €19,696 | +€13,561 | +221.0% |
| Other amounts receivable | 41 | €6,255 | €9,742 | +€3,487 | +55.8% |
| Cash at bank and in hand | 54/58 | €45,445 | €54,601 | +€9,156 | +20.1% |
| Deferred charges and accrued income | 490/1 | €7,135 | €4,681 | -€2,454 | -34.4% |
| Total equity and liabilities | 10/49 | €109,648 | €123,386 | +€13,738 | +12.5% |
| Equity | 10/15 | €71,141 | €90,192 | +€19,052 | +26.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,141 | €87,192 | +€19,052 | +28.0% |
| Amounts payable | 17/49 | €38,507 | €33,194 | -€5,314 | -13.8% |
| Amounts payable within one year | 42/48 | €38,507 | €33,194 | -€5,314 | -13.8% |
| Trade debts | 44 | €33,411 | €23,908 | -€9,504 | -28.4% |
| Suppliers | 440/4 | €33,411 | €23,908 | -€9,504 | -28.4% |
| Taxes, remuneration and social security | 45 | €3,250 | €6,675 | +€3,425 | +105.4% |
| Taxes | 450/3 | €2,802 | €6,642 | +€3,840 | +137.0% |
| Remuneration and social security | 454/9 | €448 | €33 | -€415 | -92.7% |
| Other amounts payable | 47/48 | €1,846 | €2,611 | +€765 | +41.4% |
| Remuneration, social security and pensions | 62 | €45,921 | €43,142 | -€2,780 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,603 | €12,423 | +€820 | +7.1% |
| Other operating charges | 640/8 | €2,356 | €1,145 | -€1,211 | -51.4% |
| Gross operating margin | 9900 | €152,075 | €81,658 | -€70,417 | -46.3% |
| Operating profit (loss) | 9901 | €92,195 | €24,948 | -€67,247 | -72.9% |
| Financial income | 75/76B | €551 | €549 | -€3 | -0.5% |
| Recurring financial income | 75 | €551 | €549 | -€3 | -0.5% |
| Financial charges | 65/66B | €101 | €54 | -€47 | -46.2% |
| Recurring financial charges | 65 | €101 | €54 | -€47 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | €92,646 | €25,442 | -€67,203 | -72.5% |
| Income taxes | 67/77 | €24,505 | €6,391 | -€18,114 | -73.9% |
| Profit (loss) for the period | 9904 | €68,141 | €19,052 | -€49,089 | -72.0% |
| Profit (loss) for the period to be appropriated | 9905 | €68,141 | €19,052 | -€49,089 | -72.0% |
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 7 October 2026 via checked.be.