CREA MODA: 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 MODA
Largest movements
- Cash -€660
down €660 (-61.3%), from €1,077 to €417
mainly Tax, wage and social debts (-€1,626)
- Tax, wage and social debts -€1,626
no longer reported in 2024 (was €1,626)
- Other debts +€919
up €919 (+1.5%), from €61,875 to €62,794
- Profit (loss) carried forward +€47
up €47 (+0.1%), from -€80,844 to -€80,797
- Gross operating margin +€19,989
up €19,989, from -€9,035 to €10,955
- Staff costs +€3,622
up €3,622 (+68.3%), from €5,303 to €8,924
- Other operating charges -€3,187
down €3,187 (-62.4%), from €5,108 to €1,920
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 | €1,257 | €597 | -€660 | -52.5% |
| Fixed assets | 21/28 | €180 | €180 | = | 0.0% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €1,077 | €417 | -€660 | -61.3% |
| Cash at bank and in hand | 54/58 | €1,077 | €417 | -€660 | -61.3% |
| Total equity and liabilities | 10/49 | €1,257 | €597 | -€660 | -52.5% |
| Equity | 10/15 | -€62,244 | -€62,197 | +€47 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,844 | -€80,797 | +€47 | +0.1% |
| Amounts payable | 17/49 | €63,501 | €62,794 | -€707 | -1.1% |
| Amounts payable within one year | 42/48 | €63,501 | €62,794 | -€707 | -1.1% |
| Taxes, remuneration and social security | 45 | €1,626 | - | -€1,626 | |
| Remuneration and social security | 454/9 | €1,626 | - | -€1,626 | |
| Other amounts payable | 47/48 | €61,875 | €62,794 | +€919 | +1.5% |
| Remuneration, social security and pensions | 62 | €5,303 | €8,924 | +€3,622 | +68.3% |
| Other operating charges | 640/8 | €5,108 | €1,920 | -€3,187 | -62.4% |
| Gross operating margin | 9900 | -€9,035 | €10,955 | +€19,989 | |
| Operating profit (loss) | 9901 | -€19,445 | €110 | +€19,555 | |
| Financial charges | 65/66B | €52 | €63 | +€11 | +20.9% |
| Recurring financial charges | 65 | €52 | €63 | +€11 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | -€19,497 | €47 | +€19,544 | |
| Profit (loss) for the period | 9904 | -€19,497 | €47 | +€19,544 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,497 | €47 | +€19,544 |
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 8 October 2026 via checked.be.