DE KROMMEBEEK: 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 KROMMEBEEK
Largest movements
- Cash -€113,110
down €113,110 (-55.8%), from €202,701 to €89,591
mainly Investment in fixed assets (net) (-€209,675) and Debts after one year (-€191,672)
- Tangible fixed assets +€87,049
up €87,049 (+2.0%), from €4.3m to €4.4m
of which Land and buildings: +€77,975
- Deferred charges and accrued income -€83,076
down €83,076 (-67.1%), from €123,874 to €40,798
- Debts after one year -€191,672
down €191,672 (-18.8%), from €1.0m to €828,446
- Other debts +€61,474
up €61,474 (+5.2%), from €1.2m to €1.2m
- Trade debts +€52,701
up €52,701 (+656%), from €8,035 to €60,736
- Other operating charges +€17,890
up €17,890 (+1,316%), from €1,360 to €19,250
- Financial charges -€13,856
down €13,856 (-19.5%), from €71,031 to €57,176
- Depreciation +€8,298
up €8,298 (+7.3%), from €114,329 to €122,626
- Gross operating margin +€3,000
up €3,000 (+1.6%), from €191,463 to €194,462
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 | €4,622,501 | €4,531,180 | -€91,322 | -2.0% |
| Fixed assets | 21/28 | €4,290,710 | €4,377,759 | +€87,049 | +2.0% |
| Tangible fixed assets | 22/27 | €4,290,710 | €4,377,759 | +€87,049 | +2.0% |
| Land and buildings | 22 | €4,266,529 | €4,344,504 | +€77,975 | +1.8% |
| Plant, machinery and equipment | 23 | €3,612 | €3,148 | -€464 | -12.8% |
| Furniture and vehicles | 24 | €20,569 | €30,107 | +€9,538 | +46.4% |
| Current assets | 29/58 | €331,791 | €153,421 | -€178,370 | -53.8% |
| Amounts receivable within one year | 40/41 | €5,216 | €23,032 | +€17,816 | +342% |
| Trade receivables | 40 | - | €23,028 | +€23,028 | |
| Other amounts receivable | 41 | €5,216 | €4 | -€5,212 | -99.9% |
| Cash at bank and in hand | 54/58 | €202,701 | €89,591 | -€113,110 | -55.8% |
| Deferred charges and accrued income | 490/1 | €123,874 | €40,798 | -€83,076 | -67.1% |
| Total equity and liabilities | 10/49 | €4,622,501 | €4,531,180 | -€91,322 | -2.0% |
| Equity | 10/15 | €2,184,506 | €2,179,917 | -€4,589 | -0.2% |
| Contributions | 10/11 | €1,980,000 | €1,980,000 | = | 0.0% |
| Reserves | 13 | €204,506 | €199,917 | -€4,589 | -2.2% |
| Distributable reserves | 133 | €204,506 | €199,917 | -€4,589 | -2.2% |
| Amounts payable | 17/49 | €2,437,995 | €2,351,263 | -€86,732 | -3.6% |
| Amounts payable after more than one year | 17 | €1,020,118 | €828,446 | -€191,672 | -18.8% |
| Financial debts | 170/4 | €1,020,118 | €828,446 | -€191,672 | -18.8% |
| Amounts payable within one year | 42/48 | €1,373,252 | €1,487,217 | +€113,965 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | €191,672 | €191,672 | = | 0.0% |
| Trade debts | 44 | €8,035 | €60,736 | +€52,701 | +656% |
| Suppliers | 440/4 | €8,035 | €60,736 | +€52,701 | +656% |
| Taxes, remuneration and social security | 45 | €210 | €0 | -€210 | -100% |
| Taxes | 450/3 | €210 | €0 | -€210 | -100% |
| Other amounts payable | 47/48 | €1,173,335 | €1,234,809 | +€61,474 | +5.2% |
| Accrued charges and deferred income | 492/3 | €44,624 | €35,600 | -€9,025 | -20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114,329 | €122,626 | +€8,298 | +7.3% |
| Other operating charges | 640/8 | €1,360 | €19,250 | +€17,890 | +1,316% |
| Gross operating margin | 9900 | €191,463 | €194,462 | +€3,000 | +1.6% |
| Operating profit (loss) | 9901 | €75,774 | €52,586 | -€23,188 | -30.6% |
| Financial income | 75/76B | €1 | €0 | -€0 | -60.0% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -60.0% |
| Financial charges | 65/66B | €71,031 | €57,176 | -€13,856 | -19.5% |
| Recurring financial charges | 65 | €71,031 | €57,176 | -€13,856 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €4,743 | -€4,589 | -€9,333 | |
| Profit (loss) for the period | 9904 | €4,743 | -€4,589 | -€9,333 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,743 | -€4,589 | -€9,333 |
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 25 October 2026 via checked.be.