LA C R E M E R I E: 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.
LA C R E M E R I E
Largest movements
- Receivables within one year +€33,340
up €33,340 (+41.0%), from €81,224 to €114,564
of which Other amounts receivable: +€19,741
- Cash +€8,910
up €8,910 (+125%), from €7,132 to €16,043
mainly Net result for the year (+€33,118) and Depreciation (+€6,514)
- Reserves +€33,118
up €33,118 (+33.8%), from €97,859 to €130,977
of which Distributable reserves: +€33,118
- Tax, wage and social debts +€5,815
up €5,815 (+12.3%), from €47,248 to €53,063
of which Taxes: +€7,143
- Current portion of long-term debt +€3,122
new in 2025: €3,122
- Gross operating margin -€50,646
down €50,646 (-42.9%), from €117,979 to €67,332
- Staff costs -€14,674
down €14,674 (-66.8%), from €21,975 to €7,300
- Taxes -€14,241
down €14,241 (-50.5%), from €28,211 to €13,971
- Other operating charges -€3,426
down €3,426 (-67.6%), from €5,065 to €1,639
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 | €206,618 | €248,749 | +€42,131 | +20.4% |
| Fixed assets | 21/28 | €116,691 | €116,637 | -€55 | 0.0% |
| Tangible fixed assets | 22/27 | €104,803 | €104,748 | -€55 | -0.1% |
| Plant, machinery and equipment | 23 | €5,656 | €3,753 | -€1,903 | -33.6% |
| Furniture and vehicles | 24 | €73,159 | €78,908 | +€5,749 | +7.9% |
| Other tangible fixed assets | 26 | €25,988 | €22,088 | -€3,900 | -15.0% |
| Financial fixed assets | 28 | €11,888 | €11,888 | = | 0.0% |
| Current assets | 29/58 | €89,927 | €132,112 | +€42,186 | +46.9% |
| Stocks and contracts in progress | 3 | €1,549 | €1,486 | -€63 | -4.1% |
| Stocks | 30/36 | €1,549 | €1,486 | -€63 | -4.1% |
| Amounts receivable within one year | 40/41 | €81,224 | €114,564 | +€33,340 | +41.0% |
| Trade receivables | 40 | - | €13,599 | +€13,599 | |
| Other amounts receivable | 41 | €81,224 | €100,965 | +€19,741 | +24.3% |
| Cash at bank and in hand | 54/58 | €7,132 | €16,043 | +€8,910 | +125% |
| Deferred charges and accrued income | 490/1 | €22 | €20 | -€2 | -7.8% |
| Total equity and liabilities | 10/49 | €206,618 | €248,749 | +€42,131 | +20.4% |
| Equity | 10/15 | €116,459 | €149,577 | +€33,118 | +28.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €97,859 | €130,977 | +€33,118 | +33.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €95,999 | €129,117 | +€33,118 | +34.5% |
| Amounts payable | 17/49 | €90,159 | €99,172 | +€9,013 | +10.0% |
| Amounts payable after more than one year | 17 | - | €1,071 | +€1,071 | |
| Financial debts | 170/4 | - | €1,071 | +€1,071 | |
| Amounts payable within one year | 42/48 | €90,159 | €98,100 | +€7,941 | +8.8% |
| Current portion of amounts payable after more than one year | 42 | - | €3,122 | +€3,122 | |
| Trade debts | 44 | €42,911 | €41,915 | -€996 | -2.3% |
| Suppliers | 440/4 | €42,911 | €41,915 | -€996 | -2.3% |
| Taxes, remuneration and social security | 45 | €47,248 | €53,063 | +€5,815 | +12.3% |
| Taxes | 450/3 | €40,976 | €48,119 | +€7,143 | +17.4% |
| Remuneration and social security | 454/9 | €6,272 | €4,944 | -€1,329 | -21.2% |
| Remuneration, social security and pensions | 62 | €21,975 | €7,300 | -€14,674 | -66.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,348 | €6,514 | +€166 | +2.6% |
| Other operating charges | 640/8 | €5,065 | €1,639 | -€3,426 | -67.6% |
| Gross operating margin | 9900 | €117,979 | €67,332 | -€50,646 | -42.9% |
| Operating profit (loss) | 9901 | €84,591 | €51,879 | -€32,712 | -38.7% |
| Financial income | 75/76B | €4 | €278 | +€274 | +6,312% |
| Recurring financial income | 75 | €4 | €278 | +€274 | +6,312% |
| Financial charges | 65/66B | €4,251 | €5,068 | +€817 | +19.2% |
| Recurring financial charges | 65 | €4,251 | €5,068 | +€817 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | €80,344 | €47,089 | -€33,255 | -41.4% |
| Income taxes | 67/77 | €28,211 | €13,971 | -€14,241 | -50.5% |
| Profit (loss) for the period | 9904 | €52,133 | €33,118 | -€19,014 | -36.5% |
| Profit (loss) for the period to be appropriated | 9905 | €52,133 | €33,118 | -€19,014 | -36.5% |
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 22 October 2026 via checked.be.