CRE-D.T.: 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.
CRE-D.T.
Largest movements
- Cash +€45,459
up €45,459 (+5,048%), from €901 to €46,360
mainly Net result for the year (+€28,298) and Tax, wage and social debts (+€17,388)
- Tangible fixed assets +€3,382
new in 2025: €3,382
- Deferred charges and accrued income +€3,366
new in 2025: €3,366
- Reserves +€24,751
new in 2025: €24,751
- Tax, wage and social debts +€17,388
new in 2025: €17,388
- Trade debts +€5,226
new in 2025: €5,226
- Profit (loss) carried forward +€3,547
up €3,547, from -€3,547 to €0
- Other debts +€1,439
new in 2025: €1,439
- Gross operating margin +€43,759
up €43,759, from -€3,477 to €40,282
- Taxes +€10,799
new in 2025: €10,799
- Other operating charges +€643
new in 2025: €643
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 | €1,453 | €53,804 | +€52,351 | +3,603% |
| Fixed assets | 21/28 | - | €3,382 | +€3,382 | |
| Tangible fixed assets | 22/27 | - | €3,382 | +€3,382 | |
| Furniture and vehicles | 24 | - | €3,382 | +€3,382 | |
| Current assets | 29/58 | €1,453 | €50,423 | +€48,970 | +3,370% |
| Amounts receivable within one year | 40/41 | €553 | €697 | +€144 | +26.1% |
| Trade receivables | 40 | - | €697 | +€697 | |
| Other amounts receivable | 41 | €553 | €0 | -€553 | -100% |
| Cash at bank and in hand | 54/58 | €901 | €46,360 | +€45,459 | +5,048% |
| Deferred charges and accrued income | 490/1 | - | €3,366 | +€3,366 | |
| Total equity and liabilities | 10/49 | €1,453 | €53,804 | +€52,351 | +3,603% |
| Equity | 10/15 | €1,453 | €29,751 | +€28,298 | +1,947% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €24,751 | +€24,751 | |
| Distributable reserves | 133 | - | €24,751 | +€24,751 | |
| Profit (loss) carried forward | 14 | -€3,547 | €0 | +€3,547 | |
| Amounts payable | 17/49 | - | €24,053 | +€24,053 | |
| Amounts payable within one year | 42/48 | - | €24,053 | +€24,053 | |
| Trade debts | 44 | - | €5,226 | +€5,226 | |
| Suppliers | 440/4 | - | €5,226 | +€5,226 | |
| Taxes, remuneration and social security | 45 | - | €17,388 | +€17,388 | |
| Taxes | 450/3 | - | €17,388 | +€17,388 | |
| Other amounts payable | 47/48 | - | €1,439 | +€1,439 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €118 | +€118 | |
| Other operating charges | 640/8 | - | €643 | +€643 | |
| Gross operating margin | 9900 | -€3,477 | €40,282 | +€43,759 | |
| Operating profit (loss) | 9901 | -€3,477 | €39,521 | +€42,998 | |
| Financial charges | 65/66B | €70 | €424 | +€354 | +507% |
| Recurring financial charges | 65 | €70 | €424 | +€354 | +507% |
| Profit (loss) for the period before taxes | 9903 | -€3,547 | €39,097 | +€42,644 | |
| Income taxes | 67/77 | - | €10,799 | +€10,799 | |
| Profit (loss) for the period | 9904 | -€3,547 | €28,298 | +€31,845 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,547 | €28,298 | +€31,845 |
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 19 October 2026 via checked.be.