CRUYSEM: 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.
What changed
CRUYSEM
NACE 01.210, Crop and animal production, hunting and related service activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€231,773
2024 · €234,796-€3,024
Equity
€808,502
2024 · €592,350+€216,152
Cash
€310,665
2024 · €110,023+€200,643
Balance sheet total
€4.1m
2024 · €3.8m+€299,837
Largest movements
Assets
- Stocks and contracts +€443,623
up €443,623 (+24.1%), from €1.8m to €2.3m
- Tangible fixed assets -€335,922
down €335,922 (-19.4%), from €1.7m to €1.4m
of which Plant, machinery and equipment: -€170,955
- Cash +€200,643
up €200,643 (+182%), from €110,023 to €310,665
mainly Depreciation (+€364,642) and Net result for the year (+€231,773)
Equity and liabilities
- Reserves +€231,773
up €231,773 (+1,896%), from €12,222 to €243,995
- Debts after one year -€108,792
down €108,792 (-12.1%), from €896,254 to €787,462
- Other debts +€99,492
up €99,492 (+6.6%), from €1.5m to €1.6m
- Current portion of long-term debt +€80,758
up €80,758 (+11.9%), from €678,718 to €759,476
Income statement
- Gross operating margin +€71,733
up €71,733 (+10.3%), from €698,384 to €770,117
- Other operating charges +€41,222
up €41,222 (+93.6%), from €44,044 to €85,266
- Taxes +€24,501
up €24,501 (+1,200%), from €2,042 to €26,543
- Financial income +€21,861
up €21,861 (+53.2%), from €41,126 to €62,987
- Financial charges +€11,451
up €11,451 (+23.3%), from €49,241 to €60,692
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.
Result 2024
€234,796
Gross operating margin
+€71,733
Staff costs
-€9,917
Depreciation
-€6,045
Write-downs
-€1,037
Other operating charges
-€41,222
Other operating items
-€3,601
Financial income
+€21,861
Financial charges
-€11,451
Taxes
-€24,501
Deferred taxes and other
+€1,157
Result 2025
€231,773
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€273,018
Investment
-€28,720
Financing
-€43,655
Cash 2024
€110,023
From operations (derived)
+€273,018
Net result for the year
+€231,773
Depreciation
+€364,642
Stocks and contracts
-€443,623
Receivables within one year
+€14,824
Deferred charges and accrued income
-€6,318
Provisions
-€822
Trade debts
-€31,594
Tax, wage and social debts
+€14,296
Other debts
+€99,492
Accrued charges and deferred income
+€30,347
Investment (derived)
-€28,720
Investment in fixed assets (net)
-€28,220
Current investments
-€500
Financing
-€43,655
Debts after one year
-€108,792
Current portion of long-term debt
+€80,758
Contributions, distributions and other
-€15,621
Cash 2025
€310,665
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,812,916 | €4,112,753 | +€299,837 | +7.9% |
| Fixed assets | 21/28 | €1,740,715 | €1,404,293 | -€336,422 | -19.3% |
| Intangible fixed assets | 21 | - | €4,500 | +€4,500 | |
| Tangible fixed assets | 22/27 | €1,735,715 | €1,399,793 | -€335,922 | -19.4% |
| Land and buildings | 22 | €919,768 | €861,535 | -€58,233 | -6.3% |
| Plant, machinery and equipment | 23 | €434,930 | €263,975 | -€170,955 | -39.3% |
| Furniture and vehicles | 24 | €100,186 | €76,623 | -€23,563 | -23.5% |
| Leasing and similar rights | 25 | €280,831 | €197,660 | -€83,171 | -29.6% |
| Financial fixed assets | 28 | €5,000 | €0 | -€5,000 | -100% |
| Current assets | 29/58 | €2,072,202 | €2,708,460 | +€636,259 | +30.7% |
| Stocks and contracts in progress | 3 | €1,840,088 | €2,283,711 | +€443,623 | +24.1% |
| Stocks | 30/36 | €1,840,088 | €2,283,711 | +€443,623 | +24.1% |
| Amounts receivable within one year | 40/41 | €120,672 | €105,848 | -€14,824 | -12.3% |
| Trade receivables | 40 | €111,034 | €73,026 | -€38,008 | -34.2% |
| Other amounts receivable | 41 | €9,638 | €32,822 | +€23,184 | +241% |
| Current investments | 50/53 | - | €500 | +€500 | |
| Cash at bank and in hand | 54/58 | €110,023 | €310,665 | +€200,643 | +182% |
| Deferred charges and accrued income | 490/1 | €1,418 | €7,736 | +€6,318 | +445% |
| Total equity and liabilities | 10/49 | €3,812,916 | €4,112,753 | +€299,837 | +7.9% |
| Equity | 10/15 | €592,350 | €808,502 | +€216,152 | +36.5% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €12,222 | €243,995 | +€231,773 | +1,896% |
| Distributable reserves | 133 | €12,222 | €243,995 | +€231,773 | +1,896% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Investment grants | 15 | €80,128 | €64,507 | -€15,621 | -19.5% |
| Provisions and deferred taxes | 16 | €4,217 | €3,395 | -€822 | -19.5% |
| Deferred taxes | 168 | €4,217 | €3,395 | -€822 | -19.5% |
| Amounts payable | 17/49 | €3,216,349 | €3,300,856 | +€84,507 | +2.6% |
| Amounts payable after more than one year | 17 | €896,254 | €787,462 | -€108,792 | -12.1% |
| Financial debts | 170/4 | €896,254 | €787,462 | -€108,792 | -12.1% |
| Amounts payable within one year | 42/48 | €2,320,094 | €2,483,046 | +€162,952 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €678,718 | €759,476 | +€80,758 | +11.9% |
| Trade debts | 44 | €86,652 | €55,058 | -€31,594 | -36.5% |
| Suppliers | 440/4 | €86,652 | €55,058 | -€31,594 | -36.5% |
| Taxes, remuneration and social security | 45 | €44,979 | €59,275 | +€14,296 | +31.8% |
| Taxes | 450/3 | €34,416 | €56,828 | +€22,412 | +65.1% |
| Remuneration and social security | 454/9 | €10,563 | €2,446 | -€8,117 | -76.8% |
| Other amounts payable | 47/48 | €1,509,746 | €1,609,238 | +€99,492 | +6.6% |
| Accrued charges and deferred income | 492/3 | - | €30,347 | +€30,347 | |
| Non-recurring operating income | 76A | €966 | €4,033 | +€3,067 | +318% |
| Remuneration, social security and pensions | 62 | €52,939 | €62,856 | +€9,917 | +18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €358,596 | €364,642 | +€6,045 | +1.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,037 | +€1,037 | |
| Other operating charges | 640/8 | €44,044 | €85,266 | +€41,222 | +93.6% |
| Non-recurring operating charges | 66A | €0 | €3,601 | +€3,601 | |
| Gross operating margin | 9900 | €698,384 | €770,117 | +€71,733 | +10.3% |
| Operating profit (loss) | 9901 | €242,804 | €252,715 | +€9,911 | +4.1% |
| Financial income | 75/76B | €41,126 | €62,987 | +€21,861 | +53.2% |
| Recurring financial income | 75 | €41,126 | €62,987 | +€21,861 | +53.2% |
| Financial charges | 65/66B | €49,241 | €60,692 | +€11,451 | +23.3% |
| Recurring financial charges | 65 | €49,241 | €60,692 | +€11,451 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | €234,689 | €255,010 | +€20,321 | +8.7% |
| Transfer from deferred taxes | 780 | €2,150 | €3,306 | +€1,157 | +53.8% |
| Income taxes | 67/77 | €2,042 | €26,543 | +€24,501 | +1,200% |
| Profit (loss) for the period | 9904 | €234,796 | €231,773 | -€3,024 | -1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €234,796 | €231,773 | -€3,024 | -1.3% |
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.