CREA CLARA: 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 CLARA
Largest movements
- Current investments +€80,007
new in 2025: €80,007
- Cash -€66,361
down €66,361 (-95.0%), from €69,837 to €3,475
mainly Current investments (-€80,007) and Receivables within one year (-€14,108)
- Receivables within one year +€14,108
up €14,108 (+67.4%), from €20,940 to €35,048
of which Trade receivables: +€10,346
- Intangible fixed assets +€4,964
new in 2025: €4,964
- Reserves +€16,898
up €16,898 (+31.4%), from €53,853 to €70,751
- Tax, wage and social debts +€11,025
up €11,025 (+31.8%), from €34,688 to €45,713
of which Remuneration and social security: +€9,803
- Profit (loss) carried forward +€3,186
no longer reported in 2025 (was -€3,186)
- Trade debts +€2,110
up €2,110 (+325%), from €650 to €2,760
- Gross operating margin +€64,488
up €64,488 (+34.4%), from €187,671 to €252,158
- Staff costs +€31,376
up €31,376 (+16.6%), from €188,630 to €220,005
- Taxes +€7,787
up €7,787 (+662%), from €1,176 to €8,963
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 | €92,981 | €125,181 | +€32,200 | +34.6% |
| Fixed assets | 21/28 | €245 | €5,209 | +€4,964 | +2,026% |
| Intangible fixed assets | 21 | - | €4,964 | +€4,964 | |
| Financial fixed assets | 28 | €245 | €245 | = | 0.0% |
| Current assets | 29/58 | €92,736 | €119,973 | +€27,236 | +29.4% |
| Amounts receivable within one year | 40/41 | €20,940 | €35,048 | +€14,108 | +67.4% |
| Trade receivables | 40 | €18,432 | €28,778 | +€10,346 | +56.1% |
| Other amounts receivable | 41 | €2,508 | €6,270 | +€3,762 | +150% |
| Current investments | 50/53 | - | €80,007 | +€80,007 | |
| Cash at bank and in hand | 54/58 | €69,837 | €3,475 | -€66,361 | -95.0% |
| Deferred charges and accrued income | 490/1 | €1,959 | €1,442 | -€518 | -26.4% |
| Total equity and liabilities | 10/49 | €92,981 | €125,181 | +€32,200 | +34.6% |
| Equity | 10/15 | €55,667 | €75,751 | +€20,084 | +36.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €53,853 | €70,751 | +€16,898 | +31.4% |
| Distributable reserves | 133 | €53,853 | €70,751 | +€16,898 | +31.4% |
| Profit (loss) carried forward | 14 | -€3,186 | - | +€3,186 | |
| Amounts payable | 17/49 | €37,314 | €49,430 | +€12,116 | +32.5% |
| Amounts payable within one year | 42/48 | €36,194 | €48,510 | +€12,316 | +34.0% |
| Trade debts | 44 | €650 | €2,760 | +€2,110 | +325% |
| Suppliers | 440/4 | €650 | €2,760 | +€2,110 | +325% |
| Taxes, remuneration and social security | 45 | €34,688 | €45,713 | +€11,025 | +31.8% |
| Taxes | 450/3 | €3,067 | €4,289 | +€1,222 | +39.8% |
| Remuneration and social security | 454/9 | €31,622 | €41,425 | +€9,803 | +31.0% |
| Other amounts payable | 47/48 | €856 | €37 | -€819 | -95.6% |
| Accrued charges and deferred income | 492/3 | €1,120 | €920 | -€200 | -17.9% |
| Remuneration, social security and pensions | 62 | €188,630 | €220,005 | +€31,376 | +16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €673 | +€673 | |
| Other operating charges | 640/8 | €1,189 | €2,057 | +€868 | +73.1% |
| Gross operating margin | 9900 | €187,671 | €252,158 | +€64,488 | +34.4% |
| Operating profit (loss) | 9901 | -€2,147 | €29,423 | +€31,570 | |
| Financial income | 75/76B | €768 | €647 | -€121 | -15.8% |
| Recurring financial income | 75 | €768 | €647 | -€121 | -15.8% |
| Financial charges | 65/66B | €631 | €1,023 | +€391 | +62.0% |
| Recurring financial charges | 65 | €631 | €1,023 | +€391 | +62.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,010 | €29,047 | +€31,058 | |
| Income taxes | 67/77 | €1,176 | €8,963 | +€7,787 | +662% |
| Profit (loss) for the period | 9904 | -€3,186 | €20,084 | +€23,270 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,186 | €20,084 | +€23,270 |
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 22 October 2026 via checked.be.