De Kromme: 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 Kromme
Largest movements
- Cash +€25,956
up €25,956 (+175%), from €14,827 to €40,783
mainly Net result for the year (+€17,034) and Other debts (+€9,907)
- Receivables within one year +€5,379
up €5,379 (+69.8%), from €7,708 to €13,087
of which Trade receivables: +€11,796
- Deferred charges and accrued income -€4,125
down €4,125 (-64.9%), from €6,353 to €2,228
- Tangible fixed assets -€777
down €777 (-13.2%), from €5,886 to €5,109
of which Furniture and vehicles: -€611
- Other debts +€9,907
up €9,907 (+175%), from €5,646 to €15,553
- Profit (loss) carried forward +€7,487
no longer reported in 2025 (was -€7,487)
- Tax, wage and social debts +€5,302
up €5,302 (+157%), from €3,367 to €8,669
- Reserves +€3,831
up €3,831 (+10.7%), from €35,825 to €39,656
- Gross operating margin +€34,389
up €34,389, from -€11,623 to €22,766
- Taxes +€3,910
up €3,910 (+1,002%), from €390 to €4,300
- Financial income +€268
up €268 (+57.8%), from €464 to €732
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 | €43,980 | €70,413 | +€26,433 | +60.1% |
| Fixed assets | 21/28 | €5,886 | €5,109 | -€777 | -13.2% |
| Tangible fixed assets | 22/27 | €5,886 | €5,109 | -€777 | -13.2% |
| Land and buildings | 22 | €3,061 | €3,061 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,388 | €1,222 | -€166 | -11.9% |
| Furniture and vehicles | 24 | €1,437 | €825 | -€611 | -42.6% |
| Current assets | 29/58 | €38,093 | €65,303 | +€27,210 | +71.4% |
| Amounts receivable within one year | 40/41 | €7,708 | €13,087 | +€5,379 | +69.8% |
| Trade receivables | 40 | €917 | €12,713 | +€11,796 | +1,286% |
| Other amounts receivable | 41 | €6,791 | €374 | -€6,417 | -94.5% |
| Current investments | 50/53 | €9,206 | €9,205 | -€1 | 0.0% |
| Cash at bank and in hand | 54/58 | €14,827 | €40,783 | +€25,956 | +175% |
| Deferred charges and accrued income | 490/1 | €6,353 | €2,228 | -€4,125 | -64.9% |
| Total equity and liabilities | 10/49 | €43,980 | €70,413 | +€26,433 | +60.1% |
| Equity | 10/15 | €34,536 | €45,854 | +€11,318 | +32.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €35,825 | €39,656 | +€3,831 | +10.7% |
| Distributable reserves | 133 | €35,825 | €39,656 | +€3,831 | +10.7% |
| Profit (loss) carried forward | 14 | -€7,487 | - | +€7,487 | |
| Amounts payable | 17/49 | €9,444 | €24,559 | +€15,115 | +160% |
| Amounts payable within one year | 42/48 | €9,363 | €24,476 | +€15,113 | +161% |
| Trade debts | 44 | €350 | €254 | -€96 | -27.4% |
| Suppliers | 440/4 | €350 | €254 | -€96 | -27.4% |
| Taxes, remuneration and social security | 45 | €3,367 | €8,669 | +€5,302 | +157% |
| Taxes | 450/3 | €3,367 | €8,669 | +€5,302 | +157% |
| Other amounts payable | 47/48 | €5,646 | €15,553 | +€9,907 | +175% |
| Accrued charges and deferred income | 492/3 | €81 | €83 | +€2 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €642 | €777 | +€136 | +21.1% |
| Other operating charges | 640/8 | €1,182 | €1,326 | +€144 | +12.1% |
| Gross operating margin | 9900 | -€11,623 | €22,766 | +€34,389 | |
| Operating profit (loss) | 9901 | -€13,446 | €20,663 | +€34,109 | |
| Financial income | 75/76B | €464 | €732 | +€268 | +57.8% |
| Recurring financial income | 75 | €464 | €732 | +€268 | +57.8% |
| Financial charges | 65/66B | €54 | €61 | +€6 | +12.0% |
| Recurring financial charges | 65 | €54 | €61 | +€6 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,037 | €21,334 | +€34,371 | |
| Income taxes | 67/77 | €390 | €4,300 | +€3,910 | +1,002% |
| Profit (loss) for the period | 9904 | -€13,427 | €17,034 | +€30,461 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,427 | €17,034 | +€30,461 |
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 30 October 2026 via checked.be.