KROMMEHOEK: 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.
KROMMEHOEK
Largest movements
- Cash +€60,038
up €60,038 (+24.9%), from €240,754 to €300,792
mainly Receivables within one year (+€38,545) and Accrued charges and deferred income (+€36,063)
- Receivables within one year -€38,545
down €38,545 (-36.3%), from €106,076 to €67,531
of which Trade receivables: -€41,762
- Tangible fixed assets -€24,830
down €24,830 (-19.6%), from €126,575 to €101,745
- Trade debts -€36,162
down €36,162 (-95.4%), from €37,920 to €1,758
- Accrued charges and deferred income +€36,063
new in 2025: €36,063
- Current portion of long-term debt -€6,899
no longer reported in 2025 (was €6,899)
- Tax, wage and social debts -€5,292
down €5,292 (-48.6%), from €10,885 to €5,593
of which Remuneration and social security: -€8,318
- Gross operating margin -€2,240
down €2,240 (-4.6%), from €48,787 to €46,547
- Staff costs -€2,038
down €2,038 (-13.4%), from €15,187 to €13,149
- Financial income -€1,502
down €1,502 (-48.5%), from €3,099 to €1,597
- Depreciation +€814
up €814 (+3.4%), from €24,281 to €25,095
- Taxes +€640
up €640 (+55.8%), from €1,147 to €1,787
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 | €494,856 | €489,333 | -€5,523 | -1.1% |
| Fixed assets | 21/28 | €126,575 | €101,745 | -€24,830 | -19.6% |
| Tangible fixed assets | 22/27 | €126,575 | €101,745 | -€24,830 | -19.6% |
| Plant, machinery and equipment | 23 | €126,575 | €101,745 | -€24,830 | -19.6% |
| Current assets | 29/58 | €368,281 | €387,588 | +€19,307 | +5.2% |
| Stocks and contracts in progress | 3 | €10,921 | €9,170 | -€1,751 | -16.0% |
| Stocks | 30/36 | €10,921 | €9,170 | -€1,751 | -16.0% |
| Amounts receivable within one year | 40/41 | €106,076 | €67,531 | -€38,545 | -36.3% |
| Trade receivables | 40 | €96,258 | €54,496 | -€41,762 | -43.4% |
| Other amounts receivable | 41 | €9,818 | €13,035 | +€3,217 | +32.8% |
| Cash at bank and in hand | 54/58 | €240,754 | €300,792 | +€60,038 | +24.9% |
| Deferred charges and accrued income | 490/1 | €10,530 | €10,095 | -€435 | -4.1% |
| Total equity and liabilities | 10/49 | €494,856 | €489,333 | -€5,523 | -1.1% |
| Equity | 10/15 | €386,500 | €391,077 | +€4,577 | +1.2% |
| Contributions | 10/11 | €319,234 | €319,234 | = | 0.0% |
| Reserves | 13 | €40,095 | €40,095 | = | 0.0% |
| Distributable reserves | 133 | €40,095 | €40,095 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,171 | €31,748 | +€4,577 | +16.8% |
| Amounts payable | 17/49 | €108,356 | €98,256 | -€10,100 | -9.3% |
| Amounts payable within one year | 42/48 | €108,356 | €62,193 | -€46,163 | -42.6% |
| Current portion of amounts payable after more than one year | 42 | €6,899 | - | -€6,899 | |
| Trade debts | 44 | €37,920 | €1,758 | -€36,162 | -95.4% |
| Suppliers | 440/4 | €37,920 | €1,758 | -€36,162 | -95.4% |
| Taxes, remuneration and social security | 45 | €10,885 | €5,593 | -€5,292 | -48.6% |
| Taxes | 450/3 | €562 | €3,588 | +€3,026 | +538% |
| Remuneration and social security | 454/9 | €10,323 | €2,005 | -€8,318 | -80.6% |
| Other amounts payable | 47/48 | €52,652 | €54,842 | +€2,190 | +4.2% |
| Accrued charges and deferred income | 492/3 | - | €36,063 | +€36,063 | |
| Remuneration, social security and pensions | 62 | €15,187 | €13,149 | -€2,038 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,281 | €25,095 | +€814 | +3.4% |
| Other operating charges | 640/8 | €331 | €333 | +€2 | +0.6% |
| Gross operating margin | 9900 | €48,787 | €46,547 | -€2,240 | -4.6% |
| Operating profit (loss) | 9901 | €8,988 | €7,970 | -€1,018 | -11.3% |
| Financial income | 75/76B | €3,099 | €1,597 | -€1,502 | -48.5% |
| Recurring financial income | 75 | €3,099 | €1,597 | -€1,502 | -48.5% |
| Financial charges | 65/66B | €3,607 | €3,203 | -€404 | -11.2% |
| Recurring financial charges | 65 | €3,607 | €3,203 | -€404 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €8,480 | €6,364 | -€2,116 | -25.0% |
| Income taxes | 67/77 | €1,147 | €1,787 | +€640 | +55.8% |
| Profit (loss) for the period | 9904 | €7,333 | €4,577 | -€2,756 | -37.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,333 | €4,577 | -€2,756 | -37.6% |
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 24 October 2026 via checked.be.