CREA-POOLS: 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-POOLS
Largest movements
- Cash -€26,684
no longer reported in 2022 (was €26,684)
mainly Trade debts (-€66,458) and Tax, wage and social debts (-€24,002)
- Deferred charges and accrued income -€4,984
down €4,984 (-73.0%), from €6,826 to €1,842
- Tangible fixed assets +€2,906
new in 2022: €2,906
- Receivables within one year -€2,254
down €2,254 (-1.8%), from €125,708 to €123,454
of which Other amounts receivable: -€3,332
- Trade debts -€66,458
down €66,458 (-88.1%), from €75,414 to €8,956
- Advances received +€31,117
new in 2022: €31,117
- Tax, wage and social debts -€24,002
down €24,002 (-52.2%), from €45,980 to €21,979
of which Taxes: -€26,014
- Short-term financial debts +€22,610
up €22,610 (+110401.4%), from €20 to €22,631
- Reserves +€5,717
up €5,717 (+17.4%), from €32,802 to €38,519
- Gross operating margin -€30,083
down €30,083 (-51.3%), from €58,608 to €28,525
- Staff costs -€9,100
down €9,100 (-32.3%), from €28,210 to €19,111
- Taxes -€7,187
down €7,187 (-76.1%), from €9,449 to €2,262
- Other operating charges -€1,684
down €1,684 (-46.6%), from €3,615 to €1,932
- Financial income +€1,674
up €1,674 (+123.1%), from €1,360 to €3,034
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €159,217 | €128,201 | -€31,016 | -19.5% |
| Fixed assets | 21/28 | - | €2,906 | +€2,906 | |
| Tangible fixed assets | 22/27 | - | €2,906 | +€2,906 | |
| Plant, machinery and equipment | 23 | - | €2,906 | +€2,906 | |
| Current assets | 29/58 | €159,217 | €125,295 | -€33,921 | -21.3% |
| Amounts receivable within one year | 40/41 | €125,708 | €123,454 | -€2,254 | -1.8% |
| Trade receivables | 40 | €35,926 | €37,004 | +€1,078 | +3.0% |
| Other amounts receivable | 41 | €89,782 | €86,450 | -€3,332 | -3.7% |
| Cash at bank and in hand | 54/58 | €26,684 | - | -€26,684 | |
| Deferred charges and accrued income | 490/1 | €6,826 | €1,842 | -€4,984 | -73.0% |
| Total equity and liabilities | 10/49 | €159,217 | €128,201 | -€31,016 | -19.5% |
| Equity | 10/15 | €37,802 | €43,519 | +€5,717 | +15.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €32,802 | €38,519 | +€5,717 | +17.4% |
| Distributable reserves | 133 | €32,802 | €38,519 | +€5,717 | +17.4% |
| Amounts payable | 17/49 | €121,415 | €84,682 | -€36,733 | -30.3% |
| Amounts payable within one year | 42/48 | €121,415 | €84,682 | -€36,733 | -30.3% |
| Financial debts | 43 | €20 | €22,631 | +€22,610 | +110401.4% |
| Credit institutions | 430/8 | €20 | €22,631 | +€22,610 | +110401.4% |
| Trade debts | 44 | €75,414 | €8,956 | -€66,458 | -88.1% |
| Suppliers | 440/4 | €75,414 | €8,956 | -€66,458 | -88.1% |
| Advances received on contracts in progress | 46 | - | €31,117 | +€31,117 | |
| Taxes, remuneration and social security | 45 | €45,980 | €21,979 | -€24,002 | -52.2% |
| Taxes | 450/3 | €43,071 | €17,057 | -€26,014 | -60.4% |
| Remuneration and social security | 454/9 | €2,910 | €4,922 | +€2,013 | +69.2% |
| Remuneration, social security and pensions | 62 | €28,210 | €19,111 | -€9,100 | -32.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,052 | +€1,052 | |
| Other operating charges | 640/8 | €3,615 | €1,932 | -€1,684 | -46.6% |
| Gross operating margin | 9900 | €58,608 | €28,525 | -€30,083 | -51.3% |
| Operating profit (loss) | 9901 | €26,783 | €6,431 | -€20,351 | -76.0% |
| Financial income | 75/76B | €1,360 | €3,034 | +€1,674 | +123.1% |
| Recurring financial income | 75 | €1,360 | €3,034 | +€1,674 | +123.1% |
| Financial charges | 65/66B | €1,278 | €1,486 | +€208 | +16.3% |
| Recurring financial charges | 65 | €1,278 | €1,486 | +€208 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | €26,865 | €7,979 | -€18,885 | -70.3% |
| Income taxes | 67/77 | €9,449 | €2,262 | -€7,187 | -76.1% |
| Profit (loss) for the period | 9904 | €17,416 | €5,717 | -€11,699 | -67.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,416 | €5,717 | -€11,699 | -67.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.