CREA-BUILDING: 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.
CREA-BUILDING
Largest movements
- Receivables within one year +€15,982
up €15,982 (+279%), from €5,722 to €21,704
- Cash -€9,635
down €9,635 (-9.2%), from €104,265 to €94,630
mainly Receivables within one year (-€15,982) and Trade debts (-€7,829)
- Trade debts -€7,829
down €7,829 (-11.2%), from €69,860 to €62,031
- Reserves +€4,695
up €4,695 (+3.8%), from €122,954 to €127,649
of which Distributable reserves: +€4,695
- Tax, wage and social debts +€4,598
up €4,598 (+243%), from €1,893 to €6,490
- Accrued charges and deferred income +€2,941
up €2,941 (+56.6%), from €5,194 to €8,135
- Gross operating margin +€5,814
up €5,814 (+53.0%), from €10,965 to €16,780
- Other operating charges +€2,955
up €2,955 (+51.9%), from €5,694 to €8,648
- Depreciation -€1,684
down €1,684 (-50.9%), from €3,309 to €1,626
- Taxes +€1,258
up €1,258 (+251%), from €500 to €1,758
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 | €261,901 | €266,305 | +€4,404 | +1.7% |
| Fixed assets | 21/28 | €150,404 | €148,778 | -€1,626 | -1.1% |
| Tangible fixed assets | 22/27 | €150,404 | €148,778 | -€1,626 | -1.1% |
| Land and buildings | 22 | €150,310 | €148,755 | -€1,555 | -1.0% |
| Furniture and vehicles | 24 | €94 | €23 | -€70 | -75.3% |
| Current assets | 29/58 | €111,497 | €117,527 | +€6,030 | +5.4% |
| Amounts receivable within one year | 40/41 | €5,722 | €21,704 | +€15,982 | +279% |
| Trade receivables | 40 | €5,722 | €21,704 | +€15,982 | +279% |
| Cash at bank and in hand | 54/58 | €104,265 | €94,630 | -€9,635 | -9.2% |
| Deferred charges and accrued income | 490/1 | €1,509 | €1,192 | -€317 | -21.0% |
| Total equity and liabilities | 10/49 | €261,901 | €266,305 | +€4,404 | +1.7% |
| Equity | 10/15 | €184,954 | €189,649 | +€4,695 | +2.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €122,954 | €127,649 | +€4,695 | +3.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €116,754 | €121,449 | +€4,695 | +4.0% |
| Amounts payable | 17/49 | €76,946 | €76,656 | -€290 | -0.4% |
| Amounts payable within one year | 42/48 | €71,752 | €68,521 | -€3,231 | -4.5% |
| Trade debts | 44 | €69,860 | €62,031 | -€7,829 | -11.2% |
| Suppliers | 440/4 | €69,860 | €62,031 | -€7,829 | -11.2% |
| Taxes, remuneration and social security | 45 | €1,893 | €6,490 | +€4,598 | +243% |
| Taxes | 450/3 | €1,893 | €6,490 | +€4,598 | +243% |
| Accrued charges and deferred income | 492/3 | €5,194 | €8,135 | +€2,941 | +56.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,309 | €1,626 | -€1,684 | -50.9% |
| Other operating charges | 640/8 | €5,694 | €8,648 | +€2,955 | +51.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €10,965 | €16,780 | +€5,814 | +53.0% |
| Operating profit (loss) | 9901 | €1,962 | €6,506 | +€4,544 | +232% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €87 | €53 | -€34 | -39.6% |
| Recurring financial charges | 65 | €87 | €53 | -€34 | -39.6% |
| Profit (loss) for the period before taxes | 9903 | €1,875 | €6,453 | +€4,578 | +244% |
| Income taxes | 67/77 | €500 | €1,758 | +€1,258 | +251% |
| Profit (loss) for the period | 9904 | €1,375 | €4,695 | +€3,320 | +241% |
| Profit (loss) for the period to be appropriated | 9905 | €1,375 | €4,695 | +€3,320 | +241% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.