CREA.D: what changed
Two fiscal 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.D
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Reserves +€7,135
up €7,135 (+10.2%), from €70,183 to €77,319
of which Distributable reserves: +€8,990
- Short-term financial debts -€7,012
down €7,012 (-91.1%), from €7,699 to €687
- Financial income +€1,007
up €1,007 (+21.4%), from €4,713 to €5,720
- Gross operating margin +€384
up €384 (+7.0%), from €5,503 to €5,887
- Taxes +€333
up €333 (+10.9%), from €3,063 to €3,396
- Other operating charges +€213
new in 2024: €213
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,865 | €101,940 | +€75 | +0.1% |
| Fixed assets | 21/28 | €825 | €825 | = | 0.0% |
| Financial fixed assets | 28 | €825 | €825 | = | 0.0% |
| Current assets | 29/58 | €101,040 | €101,115 | +€75 | +0.1% |
| Amounts receivable within one year | 40/41 | €100,807 | €100,972 | +€165 | +0.2% |
| Trade receivables | 40 | €6,710 | €5,940 | -€770 | -11.5% |
| Other amounts receivable | 41 | €94,097 | €95,032 | +€935 | +1.0% |
| Cash at bank and in hand | 54/58 | €233 | €143 | -€90 | -38.7% |
| Total equity and liabilities | 10/49 | €101,865 | €101,940 | +€75 | +0.1% |
| Equity | 10/15 | €84,401 | €91,537 | +€7,135 | +8.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €70,183 | €77,319 | +€7,135 | +10.2% |
| Non-distributable reserves | 130/1 | €1,855 | - | -€1,855 | |
| Reserves not available under the articles | 1311 | €1,855 | - | -€1,855 | |
| Distributable reserves | 133 | €68,328 | €77,319 | +€8,990 | +13.2% |
| Profit (loss) carried forward | 14 | €8,018 | €8,018 | = | 0.0% |
| Amounts payable | 17/49 | €17,464 | €10,403 | -€7,060 | -40.4% |
| Amounts payable within one year | 42/48 | €17,464 | €10,403 | -€7,060 | -40.4% |
| Financial debts | 43 | €7,699 | €687 | -€7,012 | -91.1% |
| Credit institutions | 430/8 | €7,699 | €687 | -€7,012 | -91.1% |
| Trade debts | 44 | €2,815 | €3,257 | +€443 | +15.7% |
| Suppliers | 440/4 | €2,815 | €3,257 | +€443 | +15.7% |
| Taxes, remuneration and social security | 45 | €6,950 | €6,459 | -€491 | -7.1% |
| Taxes | 450/3 | €6,950 | €6,459 | -€491 | -7.1% |
| Other operating charges | 640/8 | - | €213 | +€213 | |
| Gross operating margin | 9900 | €5,503 | €5,887 | +€384 | +7.0% |
| Operating profit (loss) | 9901 | €5,503 | €5,674 | +€171 | +3.1% |
| Financial income | 75/76B | €4,713 | €5,720 | +€1,007 | +21.4% |
| Recurring financial income | 75 | €4,713 | €5,720 | +€1,007 | +21.4% |
| Financial charges | 65/66B | €834 | €862 | +€28 | +3.4% |
| Recurring financial charges | 65 | €834 | €862 | +€28 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €9,381 | €10,532 | +€1,150 | +12.3% |
| Income taxes | 67/77 | €3,063 | €3,396 | +€333 | +10.9% |
| Profit (loss) for the period | 9904 | €6,318 | €7,135 | +€818 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,318 | €7,135 | +€818 | +12.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.