CREA ZONE: 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 ZONE
Largest movements
- Receivables within one year +€5,868
up €5,868 (+122.1%), from €4,806 to €10,674
of which Other amounts receivable: +€5,321
- Tangible fixed assets -€4,026
down €4,026 (-25.0%), from €16,121 to €12,095
of which Plant, machinery and equipment: -€3,526
- Stocks and contracts +€940
up €940 (+43.1%), from €2,183 to €3,124
- Deferred charges and accrued income -€931
no longer reported in 2025 (was €931)
- Cash -€457
down €457 (-10.1%), from €4,538 to €4,081
mainly Receivables within one year (-€5,868) and Other debts (-€2,487)
- Tax, wage and social debts +€2,759
up €2,759 (+134.7%), from €2,047 to €4,806
of which Remuneration and social security: +€1,641
- Other debts -€2,487
no longer reported in 2025 (was €2,487)
- Trade debts +€1,012
up €1,012 (+29.2%), from €3,469 to €4,481
- Gross operating margin -€6,338
down €6,338 (-50.5%), from €12,552 to €6,214
- Depreciation +€1,697
up €1,697 (+72.9%), from €2,329 to €4,026
- Taxes -€968
down €968 (-52.9%), from €1,831 to €863
- Other operating charges +€380
up €380 (+62.2%), from €611 to €992
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 | €28,578 | €29,974 | +€1,396 | +4.9% |
| Fixed assets | 21/28 | €16,121 | €12,095 | -€4,026 | -25.0% |
| Tangible fixed assets | 22/27 | €16,121 | €12,095 | -€4,026 | -25.0% |
| Plant, machinery and equipment | 23 | €14,517 | €10,991 | -€3,526 | -24.3% |
| Furniture and vehicles | 24 | €1,604 | €1,104 | -€500 | -31.2% |
| Current assets | 29/58 | €12,457 | €17,879 | +€5,422 | +43.5% |
| Stocks and contracts in progress | 3 | €2,183 | €3,124 | +€940 | +43.1% |
| Stocks | 30/36 | €2,183 | €3,124 | +€940 | +43.1% |
| Amounts receivable within one year | 40/41 | €4,806 | €10,674 | +€5,868 | +122.1% |
| Trade receivables | 40 | €4,452 | €5,000 | +€548 | +12.3% |
| Other amounts receivable | 41 | €354 | €5,674 | +€5,321 | +1504.6% |
| Cash at bank and in hand | 54/58 | €4,538 | €4,081 | -€457 | -10.1% |
| Deferred charges and accrued income | 490/1 | €931 | - | -€931 | |
| Total equity and liabilities | 10/49 | €28,578 | €29,974 | +€1,396 | +4.9% |
| Equity | 10/15 | €20,574 | €20,687 | +€112 | +0.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €14,374 | €14,487 | +€112 | +0.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €12,514 | €12,627 | +€112 | +0.9% |
| Amounts payable | 17/49 | €8,004 | €9,287 | +€1,283 | +16.0% |
| Amounts payable within one year | 42/48 | €8,004 | €9,287 | +€1,283 | +16.0% |
| Trade debts | 44 | €3,469 | €4,481 | +€1,012 | +29.2% |
| Suppliers | 440/4 | €3,469 | €4,481 | +€1,012 | +29.2% |
| Taxes, remuneration and social security | 45 | €2,047 | €4,806 | +€2,759 | +134.7% |
| Taxes | 450/3 | €2,047 | €3,166 | +€1,118 | +54.6% |
| Remuneration and social security | 454/9 | - | €1,641 | +€1,641 | |
| Other amounts payable | 47/48 | €2,487 | - | -€2,487 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,329 | €4,026 | +€1,697 | +72.9% |
| Other operating charges | 640/8 | €611 | €992 | +€380 | +62.2% |
| Gross operating margin | 9900 | €12,552 | €6,214 | -€6,338 | -50.5% |
| Operating profit (loss) | 9901 | €9,612 | €1,196 | -€8,415 | -87.6% |
| Financial charges | 65/66B | €167 | €221 | +€54 | +32.6% |
| Recurring financial charges | 65 | €167 | €221 | +€54 | +32.6% |
| Profit (loss) for the period before taxes | 9903 | €9,445 | €975 | -€8,470 | -89.7% |
| Income taxes | 67/77 | €1,831 | €863 | -€968 | -52.9% |
| Profit (loss) for the period | 9904 | €7,613 | €112 | -€7,501 | -98.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,613 | €112 | -€7,501 | -98.5% |
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 11 October 2026 via checked.be.