CREA PLANNING: 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.
What changed
CREA PLANNING
NACE 71.111, Activities of building architects
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€28,314
2024 · -€26,402-€1,912
Equity
€778,924
2024 · €739,967+€38,957
Cash
€113,124
2024 · €71,890+€41,234
Balance sheet total
€2.0m
2024 · €2.1m-€86,724
Largest movements
Assets
- Tangible fixed assets -€107,903
down €107,903 (-5.5%), from €2.0m to €1.9m
of which Land and buildings: -€72,223
- Cash +€41,234
up €41,234 (+57.4%), from €71,890 to €113,124
mainly Depreciation (+€127,067) and Contributions, distributions and other (+€67,271)
Equity and liabilities
- Other debts -€93,068
down €93,068 (-15.9%), from €585,373 to €492,305
- Reserves +€38,957
up €38,957 (+6.3%), from €618,879 to €657,836
of which Distributable reserves: +€67,487
Income statement
- Gross operating margin +€12,878
up €12,878 (+11.6%), from €110,813 to €123,690
- Other operating charges +€9,013
up €9,013 (+68.9%), from €13,090 to €22,102
- Financial charges +€4,569
up €4,569 (+66.4%), from €6,876 to €11,444
- Depreciation +€2,393
up €2,393 (+1.9%), from €124,674 to €127,067
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.
Result 2024
-€26,402
Gross operating margin
+€12,878
Depreciation
-€2,393
Other operating charges
-€9,013
Financial income
+€372
Financial charges
-€4,569
Taxes
+€971
Deferred taxes and other
-€158
Result 2025
-€28,314
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.
From operations
+€7,820
Investment
-€19,164
Financing
+€52,579
Cash 2024
€71,890
From operations (derived)
+€7,820
Net result for the year
-€28,314
Depreciation
+€127,067
Receivables within one year
+€18,675
Deferred charges and accrued income
+€1,381
Provisions
-€9,805
Trade debts
-€9,116
Tax, wage and social debts
+€999
Other debts
-€93,068
Investment (derived)
-€19,164
Investment in fixed assets (net)
-€19,164
Financing
+€52,579
Debts after one year
-€14,056
Current portion of long-term debt
+€552
Short-term financial debts
-€1,188
Contributions, distributions and other
+€67,271
Cash 2025
€113,124
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,074,142 | €1,987,418 | -€86,724 | -4.2% |
| Fixed assets | 21/28 | €1,975,536 | €1,867,633 | -€107,903 | -5.5% |
| Tangible fixed assets | 22/27 | €1,975,104 | €1,867,201 | -€107,903 | -5.5% |
| Land and buildings | 22 | €1,854,243 | €1,782,020 | -€72,223 | -3.9% |
| Furniture and vehicles | 24 | €120,861 | €85,180 | -€35,680 | -29.5% |
| Financial fixed assets | 28 | €432 | €432 | = | 0.0% |
| Current assets | 29/58 | €98,606 | €119,785 | +€21,179 | +21.5% |
| Amounts receivable within one year | 40/41 | €19,719 | €1,044 | -€18,675 | -94.7% |
| Trade receivables | 40 | €12,007 | €0 | -€12,007 | -100.0% |
| Other amounts receivable | 41 | €7,712 | €1,044 | -€6,668 | -86.5% |
| Cash at bank and in hand | 54/58 | €71,890 | €113,124 | +€41,234 | +57.4% |
| Deferred charges and accrued income | 490/1 | €6,998 | €5,617 | -€1,381 | -19.7% |
| Total equity and liabilities | 10/49 | €2,074,142 | €1,987,418 | -€86,724 | -4.2% |
| Equity | 10/15 | €739,967 | €778,924 | +€38,957 | +5.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €618,879 | €657,836 | +€38,957 | +6.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €421,829 | €393,298 | -€28,531 | -6.8% |
| Distributable reserves | 133 | €197,051 | €264,538 | +€67,487 | +34.2% |
| Profit (loss) carried forward | 14 | €59,088 | €59,088 | = | 0.0% |
| Provisions and deferred taxes | 16 | €136,486 | €126,681 | -€9,805 | -7.2% |
| Deferred taxes | 168 | €136,486 | €126,681 | -€9,805 | -7.2% |
| Amounts payable | 17/49 | €1,197,689 | €1,081,813 | -€115,876 | -9.7% |
| Amounts payable after more than one year | 17 | €571,626 | €557,570 | -€14,056 | -2.5% |
| Financial debts | 170/4 | €256,626 | €242,570 | -€14,056 | -5.5% |
| Other amounts payable | 178/9 | €315,000 | €315,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €626,063 | €524,243 | -€101,820 | -16.3% |
| Current portion of amounts payable after more than one year | 42 | €13,504 | €14,056 | +€552 | +4.1% |
| Financial debts | 43 | €1,188 | €0 | -€1,188 | -100.0% |
| Credit institutions | 430/8 | €1,188 | €0 | -€1,188 | -100.0% |
| Trade debts | 44 | €19,413 | €10,298 | -€9,116 | -47.0% |
| Suppliers | 440/4 | €19,413 | €10,298 | -€9,116 | -47.0% |
| Taxes, remuneration and social security | 45 | €6,585 | €7,584 | +€999 | +15.2% |
| Taxes | 450/3 | €5,363 | €6,362 | +€999 | +18.6% |
| Remuneration and social security | 454/9 | €1,222 | €1,222 | = | 0.0% |
| Other amounts payable | 47/48 | €585,373 | €492,305 | -€93,068 | -15.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124,674 | €127,067 | +€2,393 | +1.9% |
| Other operating charges | 640/8 | €13,090 | €22,102 | +€9,013 | +68.9% |
| Gross operating margin | 9900 | €110,813 | €123,690 | +€12,878 | +11.6% |
| Operating profit (loss) | 9901 | -€26,951 | -€25,479 | +€1,472 | +5.5% |
| Financial income | 75/76B | €1 | €372 | +€372 | +63032.2% |
| Recurring financial income | 75 | €1 | €372 | +€372 | +63032.2% |
| Financial charges | 65/66B | €6,876 | €11,444 | +€4,569 | +66.4% |
| Recurring financial charges | 65 | €6,876 | €11,444 | +€4,569 | +66.4% |
| Profit (loss) for the period before taxes | 9903 | -€33,826 | -€36,551 | -€2,725 | -8.1% |
| Transfer from deferred taxes | 780 | €9,963 | €9,805 | -€158 | -1.6% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €2,539 | €1,567 | -€971 | -38.3% |
| Profit (loss) for the period | 9904 | -€26,402 | -€28,314 | -€1,912 | -7.2% |
| Transfer from tax-exempt reserves | 789 | €28,908 | €28,531 | -€377 | -1.3% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €2,506 | €217 | -€2,289 | -91.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.