DE CRAENE: 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
DE CRAENE
NACE 24.430, Manufacture of basic metals
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2.5m
2024 · €1.8m+€683,110
Equity
€3.6m
2024 · €3.6m+€7,345
Cash
€475,453
2024 · €377,953+€97,499
Balance sheet total
€12.6m
2024 · €13.1m-€455,113
Largest movements
Assets
- Receivables within one year -€1.0m
down €1.0m (-31.2%), from €3.4m to €2.3m
of which Other amounts receivable: -€964,872
- Stocks and contracts +€548,967
up €548,967 (+5.9%), from €9.2m to €9.8m
Equity and liabilities
- Trade debts -€1.8m
down €1.8m (-84.3%), from €2.1m to €332,791
- Short-term financial debts +€1.1m
up €1.1m, from €0 to €1.1m
- Other debts +€200,000
up €200,000 (+2.7%), from €7.3m to €7.5m
Income statement
- Turnover +€3.8m
up €3.8m (+25.4%), from €15.1m to €18.9m
- Goods and materials +€3.3m
up €3.3m (+30.4%), from €10.8m to €14.1m
of which Change in stocks: decrease (increase): +€3.0m
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
€1.8m
Turnover
+€3.8m
Other operating income
-€2,433
Goods and materials
-€3.3m
Services and other goods
+€131,739
Staff costs
+€21,010
Depreciation
+€16,399
Other operating charges
-€1,223
Other operating items
+€785
Financial income
-€0
Financial charges
-€48,240
Taxes
+€6,073
Result 2025
€2.5m
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.
From operations
+€1.5m
Investment
€0
Financing
-€1.4m
Cash 2024
€377,953
From operations (derived)
+€1.5m
Net result for the year
+€2.5m
Depreciation
+€54,150
Stocks and contracts
-€548,967
Receivables within one year
+€1.0m
Smaller working-capital items
+€5,644
Trade debts
-€1.8m
Other debts
+€200,000
Financing
-€1.4m
Short-term financial debts
+€1.1m
Contributions, distributions and other
-€2.5m
Cash 2025
€475,453
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,100,988 | €12,645,875 | -€455,113 | -3.5% |
| Fixed assets | 21/28 | €118,787 | €64,636 | -€54,150 | -45.6% |
| Intangible fixed assets | 21 | €46,488 | €21,010 | -€25,478 | -54.8% |
| Tangible fixed assets | 22/27 | €72,249 | €43,577 | -€28,672 | -39.7% |
| Land and buildings | 22 | €20,578 | €16,544 | -€4,034 | -19.6% |
| Plant, machinery and equipment | 23 | €35,493 | €14,264 | -€21,229 | -59.8% |
| Furniture and vehicles | 24 | €16,178 | €12,769 | -€3,410 | -21.1% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Other financial fixed assets | 284/8 | €50 | €50 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €12,982,201 | €12,581,238 | -€400,963 | -3.1% |
| Stocks and contracts in progress | 3 | €9,238,525 | €9,787,492 | +€548,967 | +5.9% |
| Stocks | 30/36 | €9,238,525 | €9,787,492 | +€548,967 | +5.9% |
| Raw materials and consumables | 30/31 | €9,238,525 | €9,787,492 | +€548,967 | +5.9% |
| Amounts receivable within one year | 40/41 | €3,359,849 | €2,312,187 | -€1.0m | -31.2% |
| Trade receivables | 40 | €2,028,744 | €1,945,953 | -€82,791 | -4.1% |
| Other amounts receivable | 41 | €1,331,105 | €366,233 | -€964,872 | -72.5% |
| Cash at bank and in hand | 54/58 | €377,953 | €475,453 | +€97,499 | +25.8% |
| Deferred charges and accrued income | 490/1 | €5,873 | €6,107 | +€234 | +4.0% |
| Total equity and liabilities | 10/49 | €13,100,988 | €12,645,875 | -€455,113 | -3.5% |
| Equity | 10/15 | €3,632,003 | €3,639,347 | +€7,345 | +0.2% |
| Contributions | 10/11 | €247,894 | €247,894 | = | 0.0% |
| Capital | 10 | €247,894 | €247,894 | = | 0.0% |
| Issued capital | 100 | €247,894 | €247,894 | = | 0.0% |
| Reserves | 13 | €3,384,109 | €3,391,454 | +€7,345 | +0.2% |
| Non-distributable reserves | 130/1 | €24,789 | €24,789 | = | 0.0% |
| Legal reserve | 130 | €24,789 | €24,789 | = | 0.0% |
| Tax-exempt reserves | 132 | €663,911 | €663,911 | = | 0.0% |
| Distributable reserves | 133 | €2,695,409 | €2,702,753 | +€7,345 | +0.3% |
| Amounts payable | 17/49 | €9,468,985 | €9,006,527 | -€462,458 | -4.9% |
| Amounts payable within one year | 42/48 | €9,468,985 | €9,006,527 | -€462,458 | -4.9% |
| Financial debts | 43 | €0 | €1,118,994 | +€1.1m | |
| Credit institutions | 430/8 | €0 | €1,118,994 | +€1.1m | |
| Trade debts | 44 | €2,120,121 | €332,791 | -€1.8m | -84.3% |
| Suppliers | 440/4 | €2,120,121 | €332,791 | -€1.8m | -84.3% |
| Taxes, remuneration and social security | 45 | €48,865 | €54,742 | +€5,878 | +12.0% |
| Taxes | 450/3 | €11,923 | €8,968 | -€2,955 | -24.8% |
| Remuneration and social security | 454/9 | €36,942 | €45,775 | +€8,833 | +23.9% |
| Other amounts payable | 47/48 | €7,300,000 | €7,500,000 | +€200,000 | +2.7% |
| Operating income | 70/76A | €15,101,585 | €18,934,374 | +€3.8m | +25.4% |
| Turnover | 70 | €15,092,772 | €18,927,993 | +€3.8m | +25.4% |
| Other operating income | 74 | €8,813 | €6,380 | -€2,433 | -27.6% |
| Operating charges | 60/66A | €12,925,321 | €16,032,832 | +€3.1m | +24.0% |
| Goods for resale, raw materials and consumables | 60 | €10,777,325 | €14,053,546 | +€3.3m | +30.4% |
| Purchases | 600/8 | €14,330,550 | €14,602,512 | +€271,962 | +1.9% |
| Change in stocks: decrease (increase) | 609 | -€3,553,226 | -€548,967 | +€3.0m | +84.6% |
| Services and other goods | 61 | €1,422,735 | €1,290,996 | -€131,739 | -9.3% |
| Remuneration, social security and pensions | 62 | €600,461 | €579,451 | -€21,010 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,549 | €54,150 | -€16,399 | -23.2% |
| Other operating charges | 640/8 | €53,466 | €54,689 | +€1,223 | +2.3% |
| Non-recurring operating charges | 66A | €785 | €0 | -€785 | -100.0% |
| Operating profit (loss) | 9901 | €2,176,264 | €2,901,542 | +€725,278 | +33.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Other financial income | 752/9 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €340,107 | €388,347 | +€48,240 | +14.2% |
| Recurring financial charges | 65 | €340,107 | €388,347 | +€48,240 | +14.2% |
| Debt charges | 650 | €293,097 | €349,585 | +€56,487 | +19.3% |
| Other financial charges | 652/9 | €47,010 | €38,763 | -€8,247 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €1,836,157 | €2,513,195 | +€677,038 | +36.9% |
| Income taxes | 67/77 | €11,923 | €5,850 | -€6,073 | -50.9% |
| Taxes | 670/3 | €11,923 | €5,850 | -€6,073 | -50.9% |
| Profit (loss) for the period | 9904 | €1,824,234 | €2,507,345 | +€683,110 | +37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,824,234 | €2,507,345 | +€683,110 | +37.4% |
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 12 October 2026 via checked.be.