CREA'DEV: 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'DEV
Largest movements
- Cash +€6,558
up €6,558 (+74.7%), from €8,782 to €15,340
mainly Net result for the year (+€10,602) and Deferred charges and accrued income (+€1,142)
- Receivables within one year +€6,327
up €6,327 (+380.0%), from €1,665 to €7,992
of which Other amounts receivable: +€5,100
- Deferred charges and accrued income -€1,142
down €1,142 (-13.2%), from €8,619 to €7,477
- Tangible fixed assets -€644
down €644 (-50.0%), from €1,288 to €644
- Profit (loss) carried forward +€10,602
up €10,602 (+74.1%), from €14,309 to €24,911
- Trade debts +€490
up €490 (+39.9%), from €1,228 to €1,718
- Gross operating margin -€4,352
down €4,352 (-21.6%), from €20,140 to €15,788
- Taxes -€1,240
down €1,240 (-23.5%), from €5,265 to €4,025
- Depreciation +€452
up €452 (+235.8%), from €192 to €644
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.
Cash bridge derived
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 | €20,354 | €31,454 | +€11,100 | +54.5% |
| Fixed assets | 21/28 | €1,288 | €644 | -€644 | -50.0% |
| Tangible fixed assets | 22/27 | €1,288 | €644 | -€644 | -50.0% |
| Furniture and vehicles | 24 | €1,288 | €644 | -€644 | -50.0% |
| Current assets | 29/58 | €19,066 | €30,810 | +€11,744 | +61.6% |
| Amounts receivable within one year | 40/41 | €1,665 | €7,992 | +€6,327 | +380.0% |
| Trade receivables | 40 | €380 | €1,607 | +€1,227 | +322.9% |
| Other amounts receivable | 41 | €1,285 | €6,385 | +€5,100 | +396.8% |
| Cash at bank and in hand | 54/58 | €8,782 | €15,340 | +€6,558 | +74.7% |
| Deferred charges and accrued income | 490/1 | €8,619 | €7,477 | -€1,142 | -13.2% |
| Total equity and liabilities | 10/49 | €20,354 | €31,454 | +€11,100 | +54.5% |
| Equity | 10/15 | €17,309 | €27,911 | +€10,602 | +61.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,309 | €24,911 | +€10,602 | +74.1% |
| Amounts payable | 17/49 | €3,044 | €3,543 | +€498 | +16.4% |
| Amounts payable within one year | 42/48 | €3,044 | €3,543 | +€498 | +16.4% |
| Trade debts | 44 | €1,228 | €1,718 | +€490 | +39.9% |
| Suppliers | 440/4 | €1,228 | €1,718 | +€490 | +39.9% |
| Taxes, remuneration and social security | 45 | €571 | €807 | +€236 | +41.3% |
| Taxes | 450/3 | €571 | €807 | +€236 | +41.3% |
| Other amounts payable | 47/48 | €1,245 | €1,018 | -€227 | -18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €192 | €644 | +€452 | +235.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €20,140 | €15,788 | -€4,352 | -21.6% |
| Operating profit (loss) | 9901 | €19,561 | €14,745 | -€4,816 | -24.6% |
| Financial income | 75/76B | €13 | €0 | -€13 | -99.9% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -99.9% |
| Financial charges | 65/66B | - | €118 | +€118 | |
| Recurring financial charges | 65 | - | €118 | +€118 | |
| Profit (loss) for the period before taxes | 9903 | €19,574 | €14,627 | -€4,947 | -25.3% |
| Income taxes | 67/77 | €5,265 | €4,025 | -€1,240 | -23.5% |
| Profit (loss) for the period | 9904 | €14,309 | €10,602 | -€3,708 | -25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,309 | €10,602 | -€3,708 | -25.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.