CRYO-DAM: 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.
CRYO-DAM
Largest movements
- Cash +€236,355
up €236,355 (+53.4%), from €442,978 to €679,333
mainly Advances received (+€333,947) and Net result for the year (+€239,923)
- Receivables within one year +€31,327
up €31,327 (+10.8%), from €290,985 to €322,312
of which Trade receivables: +€28,592
- Tangible fixed assets +€28,705
up €28,705 (+8.1%), from €354,858 to €383,563
of which Land and buildings: +€24,537
- Advances received +€333,947
up €333,947 (+159.4%), from €209,553 to €543,500
- Reserves +€238,257
up €238,257 (+46.7%), from €510,279 to €748,536
- Debts after one year -€131,287
down €131,287 (-78.7%), from €166,812 to €35,525
- Short-term financial debts -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Investment grants -€33,761
down €33,761 (-100.0%), from €33,761 to €0
- Gross operating margin +€411,545
up €411,545 (+146.8%), from €280,425 to €691,969
- Staff costs +€111,116
up €111,116 (+56.6%), from €196,229 to €307,345
- Taxes +€100,511
up €100,511 (+1565.5%), from €6,420 to €106,932
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 | €1,235,017 | €1,533,797 | +€298,780 | +24.2% |
| Fixed assets | 21/28 | €354,858 | €383,563 | +€28,705 | +8.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €354,858 | €383,563 | +€28,705 | +8.1% |
| Land and buildings | 22 | €249,190 | €273,727 | +€24,537 | +9.8% |
| Plant, machinery and equipment | 23 | €17,259 | €20,647 | +€3,388 | +19.6% |
| Furniture and vehicles | 24 | €88,408 | €89,188 | +€780 | +0.9% |
| Current assets | 29/58 | €880,159 | €1,150,234 | +€270,075 | +30.7% |
| Amounts receivable after more than one year | 29 | €140,000 | €140,000 | = | 0.0% |
| Other amounts receivable | 291 | €140,000 | €140,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €290,985 | €322,312 | +€31,327 | +10.8% |
| Trade receivables | 40 | €271,816 | €300,408 | +€28,592 | +10.5% |
| Other amounts receivable | 41 | €19,169 | €21,904 | +€2,735 | +14.3% |
| Cash at bank and in hand | 54/58 | €442,978 | €679,333 | +€236,355 | +53.4% |
| Deferred charges and accrued income | 490/1 | €6,196 | €8,590 | +€2,393 | +38.6% |
| Total equity and liabilities | 10/49 | €1,235,017 | €1,533,797 | +€298,780 | +24.2% |
| Equity | 10/15 | €550,240 | €754,736 | +€204,496 | +37.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €510,279 | €748,536 | +€238,257 | +46.7% |
| Distributable reserves | 133 | €510,279 | €748,536 | +€238,257 | +46.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Investment grants | 15 | €33,761 | €0 | -€33,761 | -100.0% |
| Amounts payable | 17/49 | €684,777 | €779,061 | +€94,284 | +13.8% |
| Amounts payable after more than one year | 17 | €166,812 | €35,525 | -€131,287 | -78.7% |
| Financial debts | 170/4 | €166,812 | €35,525 | -€131,287 | -78.7% |
| Amounts payable within one year | 42/48 | €517,965 | €739,136 | +€221,171 | +42.7% |
| Current portion of amounts payable after more than one year | 42 | €25,874 | €14,077 | -€11,798 | -45.6% |
| Financial debts | 43 | €100,000 | €0 | -€100,000 | -100.0% |
| Credit institutions | 430/8 | €100,000 | €0 | -€100,000 | -100.0% |
| Trade debts | 44 | €138,265 | €123,074 | -€15,191 | -11.0% |
| Suppliers | 440/4 | €138,265 | €123,074 | -€15,191 | -11.0% |
| Advances received on contracts in progress | 46 | €209,553 | €543,500 | +€333,947 | +159.4% |
| Taxes, remuneration and social security | 45 | €40,514 | €51,651 | +€11,137 | +27.5% |
| Taxes | 450/3 | €8,713 | €30,770 | +€22,057 | +253.1% |
| Remuneration and social security | 454/9 | €31,801 | €20,881 | -€10,920 | -34.3% |
| Other amounts payable | 47/48 | €3,759 | €6,835 | +€3,076 | +81.8% |
| Accrued charges and deferred income | 492/3 | €0 | €4,400 | +€4,400 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €196,229 | €307,345 | +€111,116 | +56.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,979 | €55,744 | -€3,235 | -5.5% |
| Other operating charges | 640/8 | €6,624 | €6,844 | +€219 | +3.3% |
| Non-recurring operating charges | 66A | €80 | €547 | +€467 | +583.4% |
| Gross operating margin | 9900 | €280,425 | €691,969 | +€411,545 | +146.8% |
| Operating profit (loss) | 9901 | €18,512 | €321,490 | +€302,978 | +1636.7% |
| Financial income | 75/76B | €41,979 | €37,000 | -€4,980 | -11.9% |
| Recurring financial income | 75 | €41,979 | €37,000 | -€4,980 | -11.9% |
| Financial charges | 65/66B | €15,428 | €11,634 | -€3,793 | -24.6% |
| Recurring financial charges | 65 | €15,428 | €11,634 | -€3,793 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €45,064 | €346,855 | +€301,791 | +669.7% |
| Income taxes | 67/77 | €6,420 | €106,932 | +€100,511 | +1565.5% |
| Profit (loss) for the period | 9904 | €38,643 | €239,923 | +€201,280 | +520.9% |
| Profit (loss) for the period to be appropriated | 9905 | €38,643 | €239,923 | +€201,280 | +520.9% |
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 1 October 2026 via checked.be.