CREA Consulting: 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 Consulting
Largest movements
- Cash +€109,548
up €109,548 (+982%), from €11,152 to €120,700
mainly Current investments (+€65,000) and Net result for the year (+€35,147)
- Current investments -€65,000
no longer reported in 2025 (was €65,000)
- Receivables within one year -€5,905
down €5,905 (-18.8%), from €31,431 to €25,526
of which Trade receivables: -€10,797
- Reserves +€35,147
up €35,147 (+39.6%), from €88,864 to €124,012
- Gross operating margin +€10,929
up €10,929 (+28.6%), from €38,247 to €49,176
- Taxes +€3,421
up €3,421 (+31.8%), from €10,754 to €14,175
- Financial income +€1,937
up €1,937 (+2,488%), from €78 to €2,015
- Depreciation +€681
up €681 (+135%), from €504 to €1,185
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 | €112,843 | €149,900 | +€37,057 | +32.8% |
| Fixed assets | 21/28 | €2,966 | €1,781 | -€1,185 | -40.0% |
| Tangible fixed assets | 22/27 | €2,966 | €1,781 | -€1,185 | -40.0% |
| Furniture and vehicles | 24 | €2,966 | €1,781 | -€1,185 | -40.0% |
| Current assets | 29/58 | €109,876 | €148,119 | +€38,243 | +34.8% |
| Amounts receivable within one year | 40/41 | €31,431 | €25,526 | -€5,905 | -18.8% |
| Trade receivables | 40 | €26,200 | €15,403 | -€10,797 | -41.2% |
| Other amounts receivable | 41 | €5,231 | €10,123 | +€4,892 | +93.5% |
| Current investments | 50/53 | €65,000 | - | -€65,000 | |
| Cash at bank and in hand | 54/58 | €11,152 | €120,700 | +€109,548 | +982% |
| Deferred charges and accrued income | 490/1 | €2,293 | €1,893 | -€400 | -17.4% |
| Total equity and liabilities | 10/49 | €112,843 | €149,900 | +€37,057 | +32.8% |
| Equity | 10/15 | €99,302 | €134,450 | +€35,147 | +35.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €88,864 | €124,012 | +€35,147 | +39.6% |
| Distributable reserves | 133 | €88,864 | €124,012 | +€35,147 | +39.6% |
| Profit (loss) carried forward | 14 | €438 | €438 | = | 0.0% |
| Amounts payable | 17/49 | €13,541 | €15,451 | +€1,910 | +14.1% |
| Amounts payable within one year | 42/48 | €13,541 | €15,451 | +€1,910 | +14.1% |
| Trade debts | 44 | €765 | €1,584 | +€819 | +107% |
| Suppliers | 440/4 | €765 | €1,584 | +€819 | +107% |
| Taxes, remuneration and social security | 45 | €12,776 | €13,867 | +€1,091 | +8.5% |
| Taxes | 450/3 | €10,186 | €11,277 | +€1,091 | +10.7% |
| Remuneration and social security | 454/9 | €2,590 | €2,590 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €504 | €1,185 | +€681 | +135% |
| Other operating charges | 640/8 | €390 | €621 | +€230 | +59.1% |
| Gross operating margin | 9900 | €38,247 | €49,176 | +€10,929 | +28.6% |
| Operating profit (loss) | 9901 | €37,352 | €47,370 | +€10,018 | +26.8% |
| Financial income | 75/76B | €78 | €2,015 | +€1,937 | +2,488% |
| Recurring financial income | 75 | €78 | €2,015 | +€1,937 | +2,488% |
| Financial charges | 65/66B | €62 | €63 | +€2 | +2.5% |
| Recurring financial charges | 65 | €62 | €63 | +€2 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €37,369 | €49,322 | +€11,953 | +32.0% |
| Income taxes | 67/77 | €10,754 | €14,175 | +€3,421 | +31.8% |
| Profit (loss) for the period | 9904 | €26,615 | €35,147 | +€8,532 | +32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,615 | €35,147 | +€8,532 | +32.1% |
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 21 October 2026 via checked.be.