CREA PLUS: 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 PLUS
Largest movements
- Cash +€5,163
up €5,163 (+294.2%), from €1,755 to €6,918
mainly Trade debts (+€5,041) and Net result for the year (+€3,975)
- Tangible fixed assets +€2,498
up €2,498 (+87.6%), from €2,853 to €5,351
of which Plant, machinery and equipment: +€2,908
- Trade debts +€5,041
up €5,041 (+266.1%), from €1,894 to €6,935
- Other debts -€4,083
down €4,083 (-54.2%), from €7,535 to €3,452
- Reserves +€3,142
up €3,142 (+33.5%), from €9,375 to €12,516
- Debts after one year +€1,554
up €1,554, from €0 to €1,554
of which Financial debts: +€1,554
- Current portion of long-term debt +€1,503
new in 2025: €1,503
- Gross operating margin -€646
down €646 (-7.3%), from €8,840 to €8,194
- Taxes -€397
down €397 (-15.7%), from €2,535 to €2,138
- Other operating charges -€299
down €299 (-23.9%), from €1,251 to €953
- Financial charges +€117
up €117 (+39.1%), from €299 to €415
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 | €39,935 | €47,857 | +€7,922 | +19.8% |
| Fixed assets | 21/28 | €2,853 | €5,351 | +€2,498 | +87.6% |
| Tangible fixed assets | 22/27 | €2,853 | €5,351 | +€2,498 | +87.6% |
| Land and buildings | 22 | €836 | €732 | -€105 | -12.5% |
| Plant, machinery and equipment | 23 | €927 | €3,835 | +€2,908 | +313.9% |
| Furniture and vehicles | 24 | €1,090 | €785 | -€306 | -28.0% |
| Current assets | 29/58 | €37,082 | €42,505 | +€5,423 | +14.6% |
| Amounts receivable within one year | 40/41 | €34,599 | €34,511 | -€88 | -0.3% |
| Trade receivables | 40 | €34,319 | €34,231 | -€88 | -0.3% |
| Other amounts receivable | 41 | €280 | €280 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,755 | €6,918 | +€5,163 | +294.2% |
| Deferred charges and accrued income | 490/1 | €728 | €1,077 | +€349 | +47.9% |
| Total equity and liabilities | 10/49 | €39,935 | €47,857 | +€7,922 | +19.8% |
| Equity | 10/15 | €23,375 | €26,516 | +€3,142 | +13.4% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Reserves | 13 | €9,375 | €12,516 | +€3,142 | +33.5% |
| Distributable reserves | 133 | €9,375 | €12,516 | +€3,142 | +33.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €16,560 | €21,340 | +€4,780 | +28.9% |
| Amounts payable after more than one year | 17 | €0 | €1,554 | +€1,554 | |
| Financial debts | 170/4 | - | €1,554 | +€1,554 | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €16,173 | €19,387 | +€3,214 | +19.9% |
| Current portion of amounts payable after more than one year | 42 | - | €1,503 | +€1,503 | |
| Trade debts | 44 | €1,894 | €6,935 | +€5,041 | +266.1% |
| Suppliers | 440/4 | €1,894 | €6,935 | +€5,041 | +266.1% |
| Taxes, remuneration and social security | 45 | €6,743 | €7,497 | +€754 | +11.2% |
| Taxes | 450/3 | €6,743 | €7,497 | +€754 | +11.2% |
| Other amounts payable | 47/48 | €7,535 | €3,452 | -€4,083 | -54.2% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €712 | €719 | +€7 | +1.0% |
| Other operating charges | 640/8 | €1,251 | €953 | -€299 | -23.9% |
| Gross operating margin | 9900 | €8,840 | €8,194 | -€646 | -7.3% |
| Operating profit (loss) | 9901 | €6,876 | €6,522 | -€354 | -5.1% |
| Financial income | 75/76B | €0 | €6 | +€6 | |
| Recurring financial income | 75 | €0 | €6 | +€6 | |
| Financial charges | 65/66B | €299 | €415 | +€117 | +39.1% |
| Recurring financial charges | 65 | €299 | €415 | +€117 | +39.1% |
| Profit (loss) for the period before taxes | 9903 | €6,578 | €6,113 | -€465 | -7.1% |
| Income taxes | 67/77 | €2,535 | €2,138 | -€397 | -15.7% |
| Profit (loss) for the period | 9904 | €4,042 | €3,975 | -€68 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,042 | €3,975 | -€68 | -1.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.