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Creach: 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.

What changed

Creach

BE 0766.273.670
NACE 69.101, Activities of lawyers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€48,256
2024 · €48,401-€146
Equity
€5,000
2024 · €33,401-€28,401
Cash
€43,310
2024 · €46,835-€3,525
Balance sheet total
€120,386
2024 · €112,294+€8,092

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€11,701

    up €11,701 (+31.1%), from €37,656 to €49,357

    of which Other amounts receivable: +€11,321

  • Cash -€3,525

    down €3,525 (-7.5%), from €46,835 to €43,310

    mainly Contributions, distributions and other (-€76,657) and Tax, wage and social debts (-€15,169)

  • Tangible fixed assets -€1,416

    down €1,416 (-5.1%), from €27,632 to €26,217

    of which Land and buildings: -€720

  • Deferred charges and accrued income +€1,331

    up €1,331 (+783.1%), from €170 to €1,502

Equity and liabilities
  • Other debts +€56,657

    up €56,657 (+283.3%), from €20,000 to €76,657

  • Reserves -€28,401

    down €28,401 (-100.0%), from €28,401 to €0

  • Tax, wage and social debts -€15,169

    down €15,169 (-68.4%), from €22,186 to €7,017

    of which Taxes: -€12,711

  • Debts after one year -€3,929

    down €3,929 (-19.8%), from €19,827 to €15,898

    of which Financial debts: -€3,689

Income statement
  • Financial income -€3,544

    down €3,544 (-71.9%), from €4,926 to €1,382

  • Gross operating margin +€3,304

    up €3,304 (+5.3%), from €61,828 to €65,132

  • Financial charges -€751

    down €751 (-22.9%), from €3,283 to €2,532

From the 2024 result to the 2025 result

effect on the 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 €48,401
Gross operating margin +€3,304
Depreciation -€109
Other operating charges -€511
Other operating items +€115
Financial income -€3,544
Financial charges +€751
Taxes -€151
Result 2025 €48,256

Cash bridge derived

cash 2024 to 2025

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 +€77,486
Investment €0
Financing -€81,011
Cash 2024 €46,835
Net result for the year +€48,256
Depreciation +€1,416
Receivables within one year -€11,701
Deferred charges and accrued income -€1,331
Trade debts -€417
Tax, wage and social debts -€15,169
Other debts +€56,657
Accrued charges and deferred income -€224
Debts after one year -€3,929
Current portion of long-term debt +€172
Short-term financial debts -€597
Contributions, distributions and other -€76,657
Cash 2025 €43,310
Every line side by side 46 lines
Line Code 2024 2025 Change %
Total assets 20/58 €112,294 €120,386 +€8,092 +7.2%
Fixed assets 21/28 €27,632 €26,217 -€1,416 -5.1%
Tangible fixed assets 22/27 €27,632 €26,217 -€1,416 -5.1%
Land and buildings 22 €26,133 €25,413 -€720 -2.8%
Furniture and vehicles 24 €1,500 €804 -€696 -46.4%
Current assets 29/58 €84,662 €94,169 +€9,507 +11.2%
Amounts receivable within one year 40/41 €37,656 €49,357 +€11,701 +31.1%
Trade receivables 40 €18,219 €18,599 +€380 +2.1%
Other amounts receivable 41 €19,437 €30,758 +€11,321 +58.2%
Cash at bank and in hand 54/58 €46,835 €43,310 -€3,525 -7.5%
Deferred charges and accrued income 490/1 €170 €1,502 +€1,331 +783.1%
Total equity and liabilities 10/49 €112,294 €120,386 +€8,092 +7.2%
Equity 10/15 €33,401 €5,000 -€28,401 -85.0%
Contributions 10/11 €5,000 €5,000 = 0.0%
Reserves 13 €28,401 €0 -€28,401 -100.0%
Distributable reserves 133 €28,401 €0 -€28,401 -100.0%
Profit (loss) carried forward 14 €0 €0 =
Amounts payable 17/49 €78,893 €115,386 +€36,493 +46.3%
Amounts payable after more than one year 17 €19,827 €15,898 -€3,929 -19.8%
Financial debts 170/4 €19,587 €15,898 -€3,689 -18.8%
Other amounts payable 178/9 €240 €0 -€240 -100.0%
Amounts payable within one year 42/48 €58,625 €99,271 +€40,646 +69.3%
Current portion of amounts payable after more than one year 42 €3,517 €3,689 +€172 +4.9%
Financial debts 43 €5,693 €5,096 -€597 -10.5%
Credit institutions 430/8 €5,693 €5,096 -€597 -10.5%
Trade debts 44 €7,229 €6,811 -€417 -5.8%
Suppliers 440/4 €7,229 €6,811 -€417 -5.8%
Taxes, remuneration and social security 45 €22,186 €7,017 -€15,169 -68.4%
Taxes 450/3 €19,728 €7,017 -€12,711 -64.4%
Remuneration and social security 454/9 €2,458 €0 -€2,458 -100.0%
Other amounts payable 47/48 €20,000 €76,657 +€56,657 +283.3%
Accrued charges and deferred income 492/3 €440 €217 -€224 -50.8%
Non-recurring operating income 76A - €580 +€580
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,306 €1,416 +€109 +8.4%
Other operating charges 640/8 €681 €1,191 +€511 +75.0%
Non-recurring operating charges 66A €115 €0 -€115 -100.0%
Gross operating margin 9900 €61,828 €65,132 +€3,304 +5.3%
Operating profit (loss) 9901 €59,726 €62,525 +€2,798 +4.7%
Financial income 75/76B €4,926 €1,382 -€3,544 -71.9%
Recurring financial income 75 €4,926 €1,382 -€3,544 -71.9%
Financial charges 65/66B €3,283 €2,532 -€751 -22.9%
Recurring financial charges 65 €3,283 €2,532 -€751 -22.9%
Profit (loss) for the period before taxes 9903 €61,370 €61,375 +€5 0.0%
Income taxes 67/77 €12,968 €13,120 +€151 +1.2%
Profit (loss) for the period 9904 €48,401 €48,256 -€146 -0.3%
Profit (loss) for the period to be appropriated 9905 €48,401 €48,256 -€146 -0.3%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.