crea-nest: 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-nest
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Receivables within one year +€41,352
up €41,352 (+44464.3%), from €93 to €41,445
of which Trade receivables: +€41,445
- Cash -€27,183
down €27,183 (-45.8%), from €59,415 to €32,232
mainly Current investments (-€50,000) and Receivables within one year (-€41,352)
- Tangible fixed assets +€10,334
new in 2025: €10,334
- Formation expenses -€2,154
no longer reported in 2025 (was €2,154)
- Profit (loss) carried forward +€54,435
up €54,435 (+170.6%), from €31,905 to €86,340
- Tax, wage and social debts +€20,088
up €20,088 (+97.9%), from €20,511 to €40,599
- Turnover +€138,585
up €138,585 (+234.0%), from €59,212 to €197,797
- Purchases and services +€103,367
up €103,367 (+599.5%), from €17,242 to €120,609
- Gross operating margin +€37,303
up €37,303 (+88.9%), from €41,970 to €79,273
- Taxes +€7,959
up €7,959 (+92.7%), from €8,590 to €16,549
- Depreciation +€6,412
up €6,412 (+1791.1%), from €358 to €6,770
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 | €61,662 | €135,742 | +€74,080 | +120.1% |
| Formation expenses | 20 | €2,154 | - | -€2,154 | |
| Fixed assets | 21/28 | - | €10,334 | +€10,334 | |
| Tangible fixed assets | 22/27 | - | €10,334 | +€10,334 | |
| Furniture and vehicles | 24 | - | €10,334 | +€10,334 | |
| Current assets | 29/58 | €59,508 | €125,408 | +€65,900 | +110.7% |
| Amounts receivable within one year | 40/41 | €93 | €41,445 | +€41,352 | +44464.3% |
| Trade receivables | 40 | - | €41,445 | +€41,445 | |
| Other amounts receivable | 41 | €93 | - | -€93 | |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €59,415 | €32,232 | -€27,183 | -45.8% |
| Deferred charges and accrued income | 490/1 | - | €1,732 | +€1,732 | |
| Total equity and liabilities | 10/49 | €61,662 | €135,742 | +€74,080 | +120.1% |
| Equity | 10/15 | €31,906 | €86,341 | +€54,435 | +170.6% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,905 | €86,340 | +€54,435 | +170.6% |
| Amounts payable | 17/49 | €29,756 | €49,401 | +€19,645 | +66.0% |
| Amounts payable within one year | 42/48 | €29,756 | €49,401 | +€19,645 | +66.0% |
| Trade debts | 44 | €2,246 | €2,908 | +€662 | +29.5% |
| Suppliers | 440/4 | €2,246 | €2,908 | +€662 | +29.5% |
| Taxes, remuneration and social security | 45 | €20,511 | €40,599 | +€20,088 | +97.9% |
| Taxes | 450/3 | €20,511 | €40,599 | +€20,088 | +97.9% |
| Other amounts payable | 47/48 | €6,999 | €5,893 | -€1,106 | -15.8% |
| Turnover | 70 | €59,212 | €197,797 | +€138,585 | +234.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €17,242 | €120,609 | +€103,367 | +599.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €358 | €6,770 | +€6,412 | +1791.1% |
| Other operating charges | 640/8 | €237 | €810 | +€573 | +241.6% |
| Gross operating margin | 9900 | €41,970 | €79,273 | +€37,303 | +88.9% |
| Operating profit (loss) | 9901 | €41,375 | €71,693 | +€30,318 | +73.3% |
| Financial income | 75/76B | €3 | €214 | +€211 | +7040.0% |
| Recurring financial income | 75 | €3 | €214 | +€211 | +7040.0% |
| Financial charges | 65/66B | €24 | €89 | +€65 | +271.6% |
| Recurring financial charges | 65 | €24 | €89 | +€65 | +271.6% |
| Profit (loss) for the period before taxes | 9903 | €41,354 | €71,818 | +€30,464 | +73.7% |
| Income taxes | 67/77 | €8,590 | €16,549 | +€7,959 | +92.7% |
| Profit (loss) for the period | 9904 | €32,764 | €55,269 | +€22,505 | +68.7% |
| Profit (loss) for the period to be appropriated | 9905 | €32,764 | €55,269 | +€22,505 | +68.7% |
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 12 October 2026 via checked.be.