CREA IDEA: 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 IDEA
Largest movements
- Cash +€30,157
up €30,157 (+32.6%), from €92,395 to €122,552
mainly Net result for the year (+€24,792) and Tax, wage and social debts (+€19,303)
- Receivables within one year +€14,874
up €14,874 (+13.0%), from €114,166 to €129,040
of which Trade receivables: +€13,794
- Tangible fixed assets -€6,979
down €6,979 (-80.3%), from €8,691 to €1,712
of which Furniture and vehicles: -€6,061
- Reserves +€77,621
up €77,621 (+65.3%), from €118,901 to €196,523
of which Distributable reserves: +€52,829
- Profit (loss) carried forward -€52,829
no longer reported in 2025 (was €52,829)
- Tax, wage and social debts +€19,303
up €19,303 (+94.8%), from €20,351 to €39,654
- Trade debts -€6,067
down €6,067 (-34.1%), from €17,801 to €11,733
- Gross operating margin -€9,535
down €9,535 (-18.1%), from €52,751 to €43,216
- Depreciation +€5,474
up €5,474 (+364%), from €1,505 to €6,979
- Taxes -€4,267
down €4,267 (-25.2%), from €16,908 to €12,640
- Financial income +€753
up €753 (+31.1%), from €2,420 to €3,173
- Financial charges +€553
up €553 (+131%), from €420 to €973
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 | €216,082 | €254,110 | +€38,028 | +17.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €8,691 | €1,712 | -€6,979 | -80.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €8,691 | €1,712 | -€6,979 | -80.3% |
| Land and buildings | 22 | €1,510 | €953 | -€557 | -36.9% |
| Plant, machinery and equipment | 23 | €360 | €0 | -€360 | -100% |
| Furniture and vehicles | 24 | €6,821 | €760 | -€6,061 | -88.9% |
| Current assets | 29/58 | €207,391 | €252,398 | +€45,007 | +21.7% |
| Amounts receivable within one year | 40/41 | €114,166 | €129,040 | +€14,874 | +13.0% |
| Trade receivables | 40 | €501 | €14,295 | +€13,794 | +2,752% |
| Other amounts receivable | 41 | €113,665 | €114,744 | +€1,080 | +0.9% |
| Cash at bank and in hand | 54/58 | €92,395 | €122,552 | +€30,157 | +32.6% |
| Deferred charges and accrued income | 490/1 | €830 | €806 | -€23 | -2.8% |
| Total equity and liabilities | 10/49 | €216,082 | €254,110 | +€38,028 | +17.6% |
| Equity | 10/15 | €177,930 | €202,723 | +€24,792 | +13.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €118,901 | €196,523 | +€77,621 | +65.3% |
| Non-distributable reserves | 130/1 | €118,901 | €143,694 | +€24,792 | +20.9% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €117,041 | €141,834 | +€24,792 | +21.2% |
| Distributable reserves | 133 | - | €52,829 | +€52,829 | |
| Profit (loss) carried forward | 14 | €52,829 | - | -€52,829 | |
| Amounts payable | 17/49 | €38,152 | €51,387 | +€13,235 | +34.7% |
| Amounts payable within one year | 42/48 | €38,152 | €51,387 | +€13,235 | +34.7% |
| Trade debts | 44 | €17,801 | €11,733 | -€6,067 | -34.1% |
| Suppliers | 440/4 | €17,801 | €11,733 | -€6,067 | -34.1% |
| Taxes, remuneration and social security | 45 | €20,351 | €39,654 | +€19,303 | +94.8% |
| Taxes | 450/3 | €20,351 | €39,654 | +€19,303 | +94.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,505 | €6,979 | +€5,474 | +364% |
| Other operating charges | 640/8 | €1,387 | €1,005 | -€382 | -27.6% |
| Gross operating margin | 9900 | €52,751 | €43,216 | -€9,535 | -18.1% |
| Operating profit (loss) | 9901 | €49,859 | €35,233 | -€14,626 | -29.3% |
| Financial income | 75/76B | €2,420 | €3,173 | +€753 | +31.1% |
| Recurring financial income | 75 | €2,420 | €3,173 | +€753 | +31.1% |
| Financial charges | 65/66B | €420 | €973 | +€553 | +131% |
| Recurring financial charges | 65 | €420 | €973 | +€553 | +131% |
| Profit (loss) for the period before taxes | 9903 | €51,859 | €37,433 | -€14,426 | -27.8% |
| Income taxes | 67/77 | €16,908 | €12,640 | -€4,267 | -25.2% |
| Profit (loss) for the period | 9904 | €34,951 | €24,792 | -€10,159 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,951 | €24,792 | -€10,159 | -29.1% |
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.