CREA MODE: 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 MODE
Largest movements
- Cash +€59,928
up €59,928 (+58.2%), from €102,905 to €162,833
mainly Net result for the year (+€117,669) and Other debts (+€85,019)
- Stocks and contracts +€28,150
up €28,150 (+75.6%), from €37,240 to €65,390
- Receivables within one year +€3,712
up €3,712 (+156.0%), from €2,379 to €6,091
of which Trade receivables: +€3,303
- Other debts +€85,019
up €85,019 (+131.9%), from €64,458 to €149,477
- Tax, wage and social debts +€77,504
up €77,504 (+296.7%), from €26,126 to €103,630
of which Taxes: +€64,890
- Accrued charges and deferred income -€72,000
no longer reported in 2025 (was €72,000)
- Gross operating margin +€219,359
up €219,359 (+553.9%), from €39,601 to €258,960
- Staff costs +€65,788
up €65,788 (+250.0%), from €26,310 to €92,098
- Taxes +€41,934
new in 2025: €41,934
- Financial charges +€2,989
up €2,989 (+147.2%), from €2,030 to €5,019
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 | €164,619 | €253,708 | +€89,089 | +54.1% |
| Fixed assets | 21/28 | €21,224 | €19,394 | -€1,830 | -8.6% |
| Tangible fixed assets | 22/27 | €4,724 | €2,894 | -€1,830 | -38.7% |
| Plant, machinery and equipment | 23 | €32 | €22 | -€10 | -31.3% |
| Furniture and vehicles | 24 | €4,692 | €2,872 | -€1,820 | -38.8% |
| Financial fixed assets | 28 | €16,500 | €16,500 | = | 0.0% |
| Current assets | 29/58 | €143,395 | €234,314 | +€90,919 | +63.4% |
| Stocks and contracts in progress | 3 | €37,240 | €65,390 | +€28,150 | +75.6% |
| Stocks | 30/36 | €37,240 | €65,390 | +€28,150 | +75.6% |
| Amounts receivable within one year | 40/41 | €2,379 | €6,091 | +€3,712 | +156.0% |
| Trade receivables | 40 | - | €3,303 | +€3,303 | |
| Other amounts receivable | 41 | €2,379 | €2,788 | +€409 | +17.2% |
| Cash at bank and in hand | 54/58 | €102,905 | €162,833 | +€59,928 | +58.2% |
| Deferred charges and accrued income | 490/1 | €871 | - | -€871 | |
| Total equity and liabilities | 10/49 | €164,619 | €253,708 | +€89,089 | +54.1% |
| Equity | 10/15 | €11 | €11 | = | 0.0% |
| Contributions | 10/11 | €11 | €11 | = | 0.0% |
| Amounts payable | 17/49 | €164,608 | €253,697 | +€89,089 | +54.1% |
| Amounts payable within one year | 42/48 | €92,608 | €253,697 | +€161,089 | +173.9% |
| Trade debts | 44 | €2,024 | €590 | -€1,434 | -70.8% |
| Suppliers | 440/4 | €2,024 | €590 | -€1,434 | -70.8% |
| Taxes, remuneration and social security | 45 | €26,126 | €103,630 | +€77,504 | +296.7% |
| Taxes | 450/3 | €23,414 | €88,304 | +€64,890 | +277.1% |
| Remuneration and social security | 454/9 | €2,712 | €15,326 | +€12,614 | +465.1% |
| Other amounts payable | 47/48 | €64,458 | €149,477 | +€85,019 | +131.9% |
| Accrued charges and deferred income | 492/3 | €72,000 | - | -€72,000 | |
| Remuneration, social security and pensions | 62 | €26,310 | €92,098 | +€65,788 | +250.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,504 | €1,831 | -€1,673 | -47.7% |
| Other operating charges | 640/8 | €536 | €606 | +€70 | +13.1% |
| Gross operating margin | 9900 | €39,601 | €258,960 | +€219,359 | +553.9% |
| Operating profit (loss) | 9901 | €9,251 | €164,425 | +€155,174 | +1677.4% |
| Financial income | 75/76B | - | €197 | +€197 | |
| Recurring financial income | 75 | - | €197 | +€197 | |
| Financial charges | 65/66B | €2,030 | €5,019 | +€2,989 | +147.2% |
| Recurring financial charges | 65 | €2,030 | €5,019 | +€2,989 | +147.2% |
| Profit (loss) for the period before taxes | 9903 | €7,221 | €159,603 | +€152,382 | +2110.3% |
| Income taxes | 67/77 | - | €41,934 | +€41,934 | |
| Profit (loss) for the period | 9904 | €7,221 | €117,669 | +€110,448 | +1529.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,221 | €117,669 | +€110,448 | +1529.5% |
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 8 October 2026 via checked.be.