DE CRAEMER & C°: 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.
DE CRAEMER & C°
Largest movements
- Current investments -€59,267
down €59,267 (-29.5%), from €201,231 to €141,964
- Tangible fixed assets -€37,627
down €37,627 (-3.3%), from €1.1m to €1.1m
of which Land and buildings: -€29,394
- Reserves -€150,000
down €150,000 (-35.0%), from €428,890 to €278,890
of which Distributable reserves: -€150,000
- Other debts +€80,486
up €80,486 (+247%), from €32,579 to €113,065
- Profit (loss) carried forward -€20,022
down €20,022 (-141%), from -€14,187 to -€34,209
- Gross operating margin -€13,267
down €13,267 (-14.2%), from €93,229 to €79,963
- Financial income +€5,335
up €5,335 (+1,088%), from €490 to €5,825
- Depreciation -€3,343
down €3,343 (-5.1%), from €65,128 to €61,785
- Other operating charges +€1,094
up €1,094 (+7.1%), from €15,408 to €16,502
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 | €1,367,174 | €1,270,840 | -€96,335 | -7.0% |
| Fixed assets | 21/28 | €1,125,792 | €1,088,166 | -€37,627 | -3.3% |
| Tangible fixed assets | 22/27 | €1,125,792 | €1,088,166 | -€37,627 | -3.3% |
| Land and buildings | 22 | €1,076,835 | €1,047,441 | -€29,394 | -2.7% |
| Plant, machinery and equipment | 23 | €3,630 | €2,475 | -€1,155 | -31.8% |
| Furniture and vehicles | 24 | €45,327 | €38,250 | -€7,077 | -15.6% |
| Current assets | 29/58 | €241,382 | €182,674 | -€58,708 | -24.3% |
| Amounts receivable after more than one year | 29 | €12,234 | €16,306 | +€4,072 | +33.3% |
| Other amounts receivable | 291 | €12,234 | €16,306 | +€4,072 | +33.3% |
| Amounts receivable within one year | 40/41 | €2,398 | €2,595 | +€196 | +8.2% |
| Trade receivables | 40 | €121 | - | -€121 | |
| Other amounts receivable | 41 | €2,277 | €2,595 | +€317 | +13.9% |
| Current investments | 50/53 | €201,231 | €141,964 | -€59,267 | -29.5% |
| Cash at bank and in hand | 54/58 | €25,393 | €21,696 | -€3,697 | -14.6% |
| Deferred charges and accrued income | 490/1 | €126 | €113 | -€13 | -10.3% |
| Total equity and liabilities | 10/49 | €1,367,174 | €1,270,840 | -€96,335 | -7.0% |
| Equity | 10/15 | €923,103 | €753,081 | -€170,022 | -18.4% |
| Contributions | 10/11 | €508,400 | €508,400 | = | 0.0% |
| Capital | 10 | €508,400 | €508,400 | = | 0.0% |
| Issued capital | 100 | €508,400 | €508,400 | = | 0.0% |
| Reserves | 13 | €428,890 | €278,890 | -€150,000 | -35.0% |
| Non-distributable reserves | 130/1 | €33,970 | €33,970 | = | 0.0% |
| Legal reserve | 130 | €33,970 | €33,970 | = | 0.0% |
| Distributable reserves | 133 | €394,920 | €244,920 | -€150,000 | -38.0% |
| Profit (loss) carried forward | 14 | -€14,187 | -€34,209 | -€20,022 | -141% |
| Amounts payable | 17/49 | €444,072 | €517,759 | +€73,687 | +16.6% |
| Amounts payable after more than one year | 17 | €380,000 | €380,000 | = | 0.0% |
| Financial debts | 170/4 | €380,000 | €380,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €58,103 | €131,203 | +€73,101 | +126% |
| Trade debts | 44 | €16,480 | €9,010 | -€7,469 | -45.3% |
| Suppliers | 440/4 | €16,480 | €9,010 | -€7,469 | -45.3% |
| Taxes, remuneration and social security | 45 | €9,045 | €9,128 | +€84 | +0.9% |
| Taxes | 450/3 | €9,045 | €9,128 | +€84 | +0.9% |
| Other amounts payable | 47/48 | €32,579 | €113,065 | +€80,486 | +247% |
| Accrued charges and deferred income | 492/3 | €5,969 | €6,556 | +€587 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,128 | €61,785 | -€3,343 | -5.1% |
| Other operating charges | 640/8 | €15,408 | €16,502 | +€1,094 | +7.1% |
| Gross operating margin | 9900 | €93,229 | €79,963 | -€13,267 | -14.2% |
| Operating profit (loss) | 9901 | €12,693 | €1,676 | -€11,017 | -86.8% |
| Financial income | 75/76B | €490 | €5,825 | +€5,335 | +1,088% |
| Recurring financial income | 75 | €490 | €5,825 | +€5,335 | +1,088% |
| Financial charges | 65/66B | €26,994 | €27,100 | +€105 | +0.4% |
| Recurring financial charges | 65 | €26,994 | €27,100 | +€105 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | -€13,811 | -€19,598 | -€5,787 | -41.9% |
| Income taxes | 67/77 | €433 | €424 | -€9 | -2.0% |
| Profit (loss) for the period | 9904 | -€14,243 | -€20,022 | -€5,779 | -40.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,243 | -€20,022 | -€5,779 | -40.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.