CREA - LINE: 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 - LINE
Largest movements
- Receivables within one year +€44,979
up €44,979 (+1,157%), from €3,889 to €48,868
of which Trade receivables: +€41,098
- Tangible fixed assets +€15,264
up €15,264 (+144%), from €10,598 to €25,862
of which Plant, machinery and equipment: +€7,994
- Other debts +€52,076
new in 2025: €52,076
- Profit (loss) carried forward +€7,995
up €7,995 (+62.2%), from -€12,853 to -€4,858
- Purchases and services +€82,719
up €82,719 (+1,159%), from €7,134 to €89,853
- Gross operating margin +€15,500
up €15,500, from -€253 to €15,247
- Turnover -€6,881
no longer reported in 2025 (was €6,881)
- Depreciation +€2,092
up €2,092 (+169%), from €1,241 to €3,333
- Other operating charges +€1,662
up €1,662 (+118%), from €1,413 to €3,075
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,915 | €74,814 | +€59,899 | +402% |
| Fixed assets | 21/28 | €10,598 | €25,862 | +€15,264 | +144% |
| Tangible fixed assets | 22/27 | €10,598 | €25,862 | +€15,264 | +144% |
| Land and buildings | 22 | €8,869 | €16,140 | +€7,271 | +82.0% |
| Plant, machinery and equipment | 23 | €1,729 | €9,723 | +€7,994 | +462% |
| Current assets | 29/58 | €4,317 | €48,951 | +€44,634 | +1,034% |
| Amounts receivable within one year | 40/41 | €3,889 | €48,868 | +€44,979 | +1,157% |
| Trade receivables | 40 | €1,500 | €42,598 | +€41,098 | +2,740% |
| Other amounts receivable | 41 | €2,389 | €6,270 | +€3,881 | +162% |
| Cash at bank and in hand | 54/58 | €428 | €84 | -€344 | -80.5% |
| Total equity and liabilities | 10/49 | €14,915 | €74,814 | +€59,899 | +402% |
| Equity | 10/15 | €14,415 | €22,411 | +€7,996 | +55.5% |
| Contributions | 10/11 | €24,789 | €24,789 | +€0 | 0.0% |
| Capital | 10 | €24,789 | - | -€24,789 | |
| Issued capital | 100 | €24,789 | - | -€24,789 | |
| Reserves | 13 | €2,479 | €2,479 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | -€0 | 0.0% |
| Legal reserve | 130 | €2,479 | - | -€2,479 | |
| Reserves not available under the articles | 1311 | - | €2,479 | +€2,479 | |
| Profit (loss) carried forward | 14 | -€12,853 | -€4,858 | +€7,995 | +62.2% |
| Amounts payable | 17/49 | €500 | €52,403 | +€51,903 | +10,381% |
| Amounts payable within one year | 42/48 | €500 | €52,403 | +€51,903 | +10,381% |
| Trade debts | 44 | €500 | €327 | -€173 | -34.6% |
| Suppliers | 440/4 | €500 | €327 | -€173 | -34.6% |
| Other amounts payable | 47/48 | - | €52,076 | +€52,076 | |
| Turnover | 70 | €6,881 | - | -€6,881 | |
| Goods, raw materials, services and sundry goods | 60/61 | €7,134 | €89,853 | +€82,719 | +1,159% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,241 | €3,333 | +€2,092 | +169% |
| Other operating charges | 640/8 | €1,413 | €3,075 | +€1,662 | +118% |
| Non-recurring operating charges | 66A | - | €735 | +€735 | |
| Gross operating margin | 9900 | -€253 | €15,247 | +€15,500 | |
| Operating profit (loss) | 9901 | -€2,907 | €8,105 | +€11,012 | |
| Financial charges | 65/66B | €151 | €109 | -€42 | -28.1% |
| Recurring financial charges | 65 | €151 | €109 | -€42 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,058 | €7,996 | +€11,054 | |
| Profit (loss) for the period | 9904 | -€3,058 | €7,996 | +€11,054 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,058 | €7,996 | +€11,054 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.