J.&E. VAN CRAEN: what changed
What changed
J.&E. VAN CRAEN
NACE 46.494, Wholesale of non-electrical household articles
filed annual accounts (NBB)
Net result for the year
-€24,995
2024 · -€10,584-€14,411
Equity
€67,387
2024 · €92,382-€24,995
Cash
€29,441
2024 · €57,274-€27,832
Balance sheet total
€441,367
2024 · €519,693-€78,326
Largest movements
Assets
- Cash -€27,832
down €27,832 (-48.6%), from €57,274 to €29,441
mainly Trade debts (-€28,484) and Net result for the year (-€24,995)
- Receivables within one year -€26,688
down €26,688 (-41.9%), from €63,637 to €36,949
of which Trade receivables: -€27,166
- Tangible fixed assets -€22,243
down €22,243 (-5.8%), from €380,329 to €358,085
of which Land and buildings: -€16,200
Equity and liabilities
- Trade debts -€28,484
down €28,484 (-36.7%), from €77,562 to €49,079
- Profit (loss) carried forward -€24,995
down €24,995 (-179%), from -€13,970 to -€38,965
- Debts after one year -€17,224
down €17,224 (-5.4%), from €317,843 to €300,619
Income statement
- Staff costs +€15,565
up €15,565 (+33.3%), from €46,762 to €62,327
- Gross operating margin -€2,106
down €2,106 (-2.4%), from €87,326 to €85,220
- Taxes -€1,223
down €1,223 (-82.2%), from €1,487 to €264
- Financial charges -€1,063
down €1,063 (-10.9%), from €9,749 to €8,685
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€10,584
Gross operating margin
-€2,106
Staff costs
-€15,565
Depreciation
+€703
Other operating charges
+€282
Financial income
-€10
Financial charges
+€1,063
Taxes
+€1,223
Result 2025
-€24,995
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€4,563
Investment
-€11,116
Financing
-€21,279
Cash 2024
€57,274
From operations (derived)
+€4,563
Net result for the year
-€24,995
Depreciation
+€33,359
Stocks and contracts
+€4,519
Receivables within one year
+€26,688
Deferred charges and accrued income
-€2,957
Trade debts
-€28,484
Tax, wage and social debts
-€794
Accrued charges and deferred income
-€2,774
Investment (derived)
-€11,116
Investment in fixed assets (net)
-€11,116
Financing
-€21,279
Debts after one year
-€17,224
Current portion of long-term debt
-€4,055
Cash 2025
€29,441
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €519,693 | €441,367 | -€78,326 | -15.1% |
| Fixed assets | 21/28 | €380,460 | €358,217 | -€22,243 | -5.8% |
| Tangible fixed assets | 22/27 | €380,329 | €358,085 | -€22,243 | -5.8% |
| Land and buildings | 22 | €352,849 | €336,649 | -€16,200 | -4.6% |
| Plant, machinery and equipment | 23 | €10,617 | €18,367 | +€7,750 | +73.0% |
| Furniture and vehicles | 24 | €16,863 | €3,069 | -€13,793 | -81.8% |
| Financial fixed assets | 28 | €131 | €131 | = | 0.0% |
| Current assets | 29/58 | €139,233 | €83,150 | -€56,083 | -40.3% |
| Stocks and contracts in progress | 3 | €13,242 | €8,723 | -€4,519 | -34.1% |
| Stocks | 30/36 | €13,242 | €8,723 | -€4,519 | -34.1% |
| Amounts receivable within one year | 40/41 | €63,637 | €36,949 | -€26,688 | -41.9% |
| Trade receivables | 40 | €54,378 | €27,213 | -€27,166 | -50.0% |
| Other amounts receivable | 41 | €9,259 | €9,736 | +€477 | +5.2% |
| Cash at bank and in hand | 54/58 | €57,274 | €29,441 | -€27,832 | -48.6% |
| Deferred charges and accrued income | 490/1 | €5,080 | €8,037 | +€2,957 | +58.2% |
| Total equity and liabilities | 10/49 | €519,693 | €441,367 | -€78,326 | -15.1% |
| Equity | 10/15 | €92,382 | €67,387 | -€24,995 | -27.1% |
| Contributions | 10/11 | €22,908 | €22,908 | = | 0.0% |
| Reserves | 13 | €83,444 | €83,444 | = | 0.0% |
| Distributable reserves | 133 | €83,444 | €83,444 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,970 | -€38,965 | -€24,995 | -179% |
| Amounts payable | 17/49 | €427,311 | €373,980 | -€53,331 | -12.5% |
| Amounts payable after more than one year | 17 | €317,843 | €300,619 | -€17,224 | -5.4% |
| Financial debts | 170/4 | €317,843 | €300,619 | -€17,224 | -5.4% |
| Amounts payable within one year | 42/48 | €105,516 | €72,183 | -€33,333 | -31.6% |
| Current portion of amounts payable after more than one year | 42 | €21,279 | €17,224 | -€4,055 | -19.1% |
| Trade debts | 44 | €77,562 | €49,079 | -€28,484 | -36.7% |
| Suppliers | 440/4 | €77,562 | €49,079 | -€28,484 | -36.7% |
| Taxes, remuneration and social security | 45 | €6,675 | €5,880 | -€794 | -11.9% |
| Taxes | 450/3 | €6,675 | €5,880 | -€794 | -11.9% |
| Accrued charges and deferred income | 492/3 | €3,952 | €1,178 | -€2,774 | -70.2% |
| Remuneration, social security and pensions | 62 | €46,762 | €62,327 | +€15,565 | +33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,063 | €33,359 | -€703 | -2.1% |
| Other operating charges | 640/8 | €5,861 | €5,579 | -€282 | -4.8% |
| Gross operating margin | 9900 | €87,326 | €85,220 | -€2,106 | -2.4% |
| Operating profit (loss) | 9901 | €641 | -€16,046 | -€16,686 | |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €9,749 | €8,685 | -€1,063 | -10.9% |
| Recurring financial charges | 65 | €9,749 | €8,685 | -€1,063 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,097 | -€24,731 | -€15,633 | -172% |
| Income taxes | 67/77 | €1,487 | €264 | -€1,223 | -82.2% |
| Profit (loss) for the period | 9904 | -€10,584 | -€24,995 | -€14,411 | -136% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,584 | -€24,995 | -€14,411 | -136% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.