CREA-NESS: 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-NESS
Largest movements
- Cash +€420,142
up €420,142 (+41.7%), from €1.0m to €1.4m
mainly Net result for the year (+€459,865) and Tax, wage and social debts (+€45,632)
- Reserves +€391,693
up €391,693 (+43.1%), from €908,351 to €1.3m
of which Distributable reserves: +€223,293
- Tax, wage and social debts +€45,632
up €45,632 (+54.7%), from €83,466 to €129,098
- Other debts -€18,828
down €18,828 (-14.8%), from €127,000 to €108,172
- Gross operating margin -€8,004
down €8,004 (-1.2%), from €663,805 to €655,800
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 | €1,135,578 | €1,546,914 | +€411,335 | +36.2% |
| Fixed assets | 21/28 | €20,094 | €13,888 | -€6,206 | -30.9% |
| Tangible fixed assets | 22/27 | €20,094 | €13,888 | -€6,206 | -30.9% |
| Plant, machinery and equipment | 23 | €1,297 | €784 | -€513 | -39.6% |
| Furniture and vehicles | 24 | €17,746 | €12,547 | -€5,199 | -29.3% |
| Other tangible fixed assets | 26 | €1,052 | €558 | -€494 | -47.0% |
| Current assets | 29/58 | €1,115,484 | €1,533,026 | +€417,542 | +37.4% |
| Amounts receivable within one year | 40/41 | €108,119 | €102,285 | -€5,834 | -5.4% |
| Trade receivables | 40 | €88,309 | €0 | -€88,309 | -100% |
| Other amounts receivable | 41 | €19,809 | €102,285 | +€82,476 | +416% |
| Cash at bank and in hand | 54/58 | €1,006,951 | €1,427,093 | +€420,142 | +41.7% |
| Deferred charges and accrued income | 490/1 | €415 | €3,647 | +€3,233 | +780% |
| Total equity and liabilities | 10/49 | €1,135,578 | €1,546,914 | +€411,335 | +36.2% |
| Equity | 10/15 | €914,551 | €1,306,244 | +€391,693 | +42.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €908,351 | €1,300,044 | +€391,693 | +43.1% |
| Tax-exempt reserves | 132 | €168,400 | €336,800 | +€168,400 | +100% |
| Distributable reserves | 133 | €739,951 | €963,244 | +€223,293 | +30.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €221,027 | €240,669 | +€19,642 | +8.9% |
| Amounts payable within one year | 42/48 | €221,027 | €238,761 | +€17,734 | +8.0% |
| Trade debts | 44 | €10,561 | €1,491 | -€9,070 | -85.9% |
| Suppliers | 440/4 | €10,561 | €1,491 | -€9,070 | -85.9% |
| Taxes, remuneration and social security | 45 | €83,466 | €129,098 | +€45,632 | +54.7% |
| Taxes | 450/3 | €83,466 | €129,098 | +€45,632 | +54.7% |
| Other amounts payable | 47/48 | €127,000 | €108,172 | -€18,828 | -14.8% |
| Accrued charges and deferred income | 492/3 | €0 | €1,908 | +€1,908 | |
| Non-recurring operating income | 76A | €204 | - | -€204 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,390 | €7,029 | +€640 | +10.0% |
| Other operating charges | 640/8 | €531 | €2,117 | +€1,586 | +299% |
| Non-recurring operating charges | 66A | €438 | - | -€438 | |
| Gross operating margin | 9900 | €663,805 | €655,800 | -€8,004 | -1.2% |
| Operating profit (loss) | 9901 | €656,447 | €646,654 | -€9,793 | -1.5% |
| Financial income | 75/76B | €870 | €2,646 | +€1,777 | +204% |
| Recurring financial income | 75 | €870 | €2,646 | +€1,777 | +204% |
| Financial charges | 65/66B | €4,885 | €2,450 | -€2,435 | -49.9% |
| Recurring financial charges | 65 | €4,885 | €2,450 | -€2,435 | -49.9% |
| Profit (loss) for the period before taxes | 9903 | €652,432 | €646,851 | -€5,581 | -0.9% |
| Income taxes | 67/77 | €183,426 | €186,986 | +€3,560 | +1.9% |
| Profit (loss) for the period | 9904 | €469,006 | €459,865 | -€9,140 | -1.9% |
| Transfer to tax-exempt reserves | 689 | €168,400 | €168,400 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €300,606 | €291,465 | -€9,140 | -3.0% |
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 18 October 2026 via checked.be.