CRUMULI: 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.
CRUMULI
Largest movements
- Tangible fixed assets -€5,187
down €5,187 (-13.3%), from €38,975 to €33,788
of which Furniture and vehicles: -€7,277
- Receivables within one year +€4,708
up €4,708 (+419.3%), from €1,123 to €5,831
- Deferred charges and accrued income -€1,896
down €1,896 (-74.2%), from €2,554 to €658
- Financial fixed assets -€1,870
down €1,870 (-71.4%), from €2,620 to €750
- Stocks and contracts +€1,459
up €1,459 (+28.6%), from €5,098 to €6,558
- Tax, wage and social debts -€8,095
down €8,095 (-38.1%), from €21,222 to €13,127
of which Remuneration and social security: -€6,372
- Debts after one year -€5,781
down €5,781 (-34.9%), from €16,550 to €10,768
- Short-term financial debts +€4,575
new in 2025: €4,575
- Advances received +€3,551
new in 2025: €3,551
- Other debts +€3,066
up €3,066 (+16.9%), from €18,128 to €21,194
- Gross operating margin +€33,003
up €33,003 (+107.4%), from €30,743 to €63,746
- Depreciation +€2,916
up €2,916 (+52.3%), from €5,573 to €8,490
- Staff costs +€917
up €917 (+2.0%), from €46,332 to €47,249
- Financial charges +€645
up €645 (+21.2%), from €3,047 to €3,691
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 | €51,794 | €50,327 | -€1,468 | -2.8% |
| Fixed assets | 21/28 | €41,595 | €34,538 | -€7,057 | -17.0% |
| Tangible fixed assets | 22/27 | €38,975 | €33,788 | -€5,187 | -13.3% |
| Land and buildings | 22 | €6,717 | €9,079 | +€2,362 | +35.2% |
| Plant, machinery and equipment | 23 | €1,027 | €756 | -€271 | -26.4% |
| Furniture and vehicles | 24 | €31,230 | €23,953 | -€7,277 | -23.3% |
| Financial fixed assets | 28 | €2,620 | €750 | -€1,870 | -71.4% |
| Current assets | 29/58 | €10,199 | €15,789 | +€5,589 | +54.8% |
| Stocks and contracts in progress | 3 | €5,098 | €6,558 | +€1,459 | +28.6% |
| Stocks | 30/36 | €5,098 | €6,558 | +€1,459 | +28.6% |
| Amounts receivable within one year | 40/41 | €1,123 | €5,831 | +€4,708 | +419.3% |
| Trade receivables | 40 | €1,123 | €5,831 | +€4,708 | +419.3% |
| Cash at bank and in hand | 54/58 | €1,424 | €2,743 | +€1,318 | +92.6% |
| Deferred charges and accrued income | 490/1 | €2,554 | €658 | -€1,896 | -74.2% |
| Total equity and liabilities | 10/49 | €51,794 | €50,327 | -€1,468 | -2.8% |
| Equity | 10/15 | -€41,357 | -€41,293 | +€64 | +0.2% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,357 | -€62,293 | +€64 | +0.1% |
| Amounts payable | 17/49 | €93,151 | €91,620 | -€1,531 | -1.6% |
| Amounts payable after more than one year | 17 | €16,550 | €10,768 | -€5,781 | -34.9% |
| Financial debts | 170/4 | €16,550 | €10,768 | -€5,781 | -34.9% |
| Amounts payable within one year | 42/48 | €76,602 | €80,852 | +€4,250 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €4,909 | €5,317 | +€408 | +8.3% |
| Financial debts | 43 | - | €4,575 | +€4,575 | |
| Credit institutions | 430/8 | - | €4,575 | +€4,575 | |
| Trade debts | 44 | €32,343 | €33,089 | +€746 | +2.3% |
| Suppliers | 440/4 | €32,343 | €33,089 | +€746 | +2.3% |
| Advances received on contracts in progress | 46 | - | €3,551 | +€3,551 | |
| Taxes, remuneration and social security | 45 | €21,222 | €13,127 | -€8,095 | -38.1% |
| Taxes | 450/3 | €8,623 | €6,900 | -€1,723 | -20.0% |
| Remuneration and social security | 454/9 | €12,599 | €6,227 | -€6,372 | -50.6% |
| Other amounts payable | 47/48 | €18,128 | €21,194 | +€3,066 | +16.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €46,332 | €47,249 | +€917 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,573 | €8,490 | +€2,916 | +52.3% |
| Other operating charges | 640/8 | €5,016 | €4,859 | -€156 | -3.1% |
| Non-recurring operating charges | 66A | €0 | €91 | +€91 | |
| Gross operating margin | 9900 | €30,743 | €63,746 | +€33,003 | +107.4% |
| Operating profit (loss) | 9901 | -€26,178 | €3,058 | +€29,235 | |
| Financial income | 75/76B | €1,278 | €838 | -€440 | -34.4% |
| Recurring financial income | 75 | €1,278 | €838 | -€440 | -34.4% |
| Financial charges | 65/66B | €3,047 | €3,691 | +€645 | +21.2% |
| Recurring financial charges | 65 | €3,047 | €3,691 | +€645 | +21.2% |
| Profit (loss) for the period before taxes | 9903 | -€27,946 | €205 | +€28,151 | |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€28,086 | €64 | +€28,149 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,086 | €64 | +€28,149 |
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.