KROMMENAAS: what changed
KROMMENAAS
Largest movements
- Tangible fixed assets -€26,625
down €26,625 (-36.0%), from €73,976 to €47,351
of which Furniture and vehicles: -€25,832
- Cash -€20,983
down €20,983 (-98.5%), from €21,294 to €311
mainly Contributions, distributions and other (-€69,461) and Debts after one year (-€20,661)
- Current investments -€3,000
down €3,000 (-4.6%), from €65,000 to €62,000
- Intangible fixed assets +€2,274
new in 2025: €2,274
- Receivables within one year +€2,171
up €2,171 (+8.5%), from €25,535 to €27,706
of which Other amounts receivable: +€2,989
- Debts after one year -€20,661
down €20,661 (-56.6%), from €36,522 to €15,860
- Tax, wage and social debts -€16,180
down €16,180 (-69.5%), from €23,276 to €7,097
- Other debts -€13,849
down €13,849 (-15.7%), from €88,145 to €74,297
- Trade debts +€4,282
up €4,282 (+639%), from €670 to €4,952
- Gross operating margin -€24,831
down €24,831 (-17.3%), from €143,195 to €118,364
- Taxes -€7,673
down €7,673 (-27.5%), from €27,951 to €20,278
- Financial income -€2,177
down €2,177 (-63.5%), from €3,430 to €1,253
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €191,063 | €143,896 | -€47,167 | -24.7% |
| Fixed assets | 21/28 | €73,976 | €49,625 | -€24,351 | -32.9% |
| Intangible fixed assets | 21 | - | €2,274 | +€2,274 | |
| Tangible fixed assets | 22/27 | €73,976 | €47,351 | -€26,625 | -36.0% |
| Land and buildings | 22 | €2,422 | €1,629 | -€793 | -32.7% |
| Furniture and vehicles | 24 | €69,483 | €43,651 | -€25,832 | -37.2% |
| Other tangible fixed assets | 26 | €2,071 | €2,071 | = | 0.0% |
| Current assets | 29/58 | €117,087 | €94,271 | -€22,816 | -19.5% |
| Amounts receivable within one year | 40/41 | €25,535 | €27,706 | +€2,171 | +8.5% |
| Trade receivables | 40 | €20,926 | €20,109 | -€817 | -3.9% |
| Other amounts receivable | 41 | €4,609 | €7,598 | +€2,989 | +64.8% |
| Current investments | 50/53 | €65,000 | €62,000 | -€3,000 | -4.6% |
| Cash at bank and in hand | 54/58 | €21,294 | €311 | -€20,983 | -98.5% |
| Deferred charges and accrued income | 490/1 | €5,258 | €4,255 | -€1,004 | -19.1% |
| Total equity and liabilities | 10/49 | €191,063 | €143,896 | -€47,167 | -24.7% |
| Equity | 10/15 | €18,550 | €18,550 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Amounts payable | 17/49 | €172,513 | €125,346 | -€47,167 | -27.3% |
| Amounts payable after more than one year | 17 | €36,522 | €15,860 | -€20,661 | -56.6% |
| Financial debts | 170/4 | €36,522 | €15,860 | -€20,661 | -56.6% |
| Amounts payable within one year | 42/48 | €133,285 | €107,220 | -€26,066 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €20,120 | €20,661 | +€542 | +2.7% |
| Financial debts | 43 | €1,074 | €213 | -€860 | -80.1% |
| Credit institutions | 430/8 | €1,074 | €213 | -€860 | -80.1% |
| Trade debts | 44 | €670 | €4,952 | +€4,282 | +639% |
| Suppliers | 440/4 | €670 | €4,952 | +€4,282 | +639% |
| Taxes, remuneration and social security | 45 | €23,276 | €7,097 | -€16,180 | -69.5% |
| Taxes | 450/3 | €23,276 | €7,097 | -€16,180 | -69.5% |
| Other amounts payable | 47/48 | €88,145 | €74,297 | -€13,849 | -15.7% |
| Accrued charges and deferred income | 492/3 | €2,706 | €2,266 | -€440 | -16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,625 | €26,851 | +€226 | +0.9% |
| Other operating charges | 640/8 | €1,514 | €1,434 | -€80 | -5.3% |
| Gross operating margin | 9900 | €143,195 | €118,364 | -€24,831 | -17.3% |
| Operating profit (loss) | 9901 | €115,056 | €90,079 | -€24,977 | -21.7% |
| Financial income | 75/76B | €3,430 | €1,253 | -€2,177 | -63.5% |
| Recurring financial income | 75 | €3,430 | €1,253 | -€2,177 | -63.5% |
| Financial charges | 65/66B | €2,390 | €1,593 | -€798 | -33.4% |
| Recurring financial charges | 65 | €2,390 | €1,593 | -€798 | -33.4% |
| Profit (loss) for the period before taxes | 9903 | €116,096 | €89,739 | -€26,357 | -22.7% |
| Income taxes | 67/77 | €27,951 | €20,278 | -€7,673 | -27.5% |
| Profit (loss) for the period | 9904 | €88,145 | €69,461 | -€18,684 | -21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €88,145 | €69,461 | -€18,684 | -21.2% |
Next steps
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 8 November 2026 via checked.be.