CREAFARM: what changed
CREAFARM
Largest movements
- Cash +€165,000
up €165,000 (+411%), from €40,132 to €205,132
mainly Net result for the year (+€202,593) and Tax, wage and social debts (+€110,428)
- Receivables within one year -€53,412
down €53,412 (-11.4%), from €466,784 to €413,372
of which Trade receivables: -€37,694
- Tangible fixed assets -€42,819
down €42,819 (-24.5%), from €174,955 to €132,136
of which Furniture and vehicles: -€44,887
- Trade debts -€134,830
down €134,830 (-31.8%), from €423,833 to €289,003
- Tax, wage and social debts +€110,428
up €110,428 (+199%), from €55,576 to €166,004
of which Taxes: +€58,773
- Other debts +€91,652
up €91,652 (+84.6%), from €108,348 to €200,000
- Gross operating margin +€292,882
up €292,882 (+28.9%), from €1.0m to €1.3m
- Staff costs +€128,964
up €128,964 (+14.5%), from €886,713 to €1.0m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €712,860 | €782,703 | +€69,843 | +9.8% |
| Fixed assets | 21/28 | €189,755 | €141,932 | -€47,823 | -25.2% |
| Intangible fixed assets | 21 | €14,800 | €9,796 | -€5,004 | -33.8% |
| Tangible fixed assets | 22/27 | €174,955 | €132,136 | -€42,819 | -24.5% |
| Plant, machinery and equipment | 23 | €27,313 | €29,381 | +€2,068 | +7.6% |
| Furniture and vehicles | 24 | €147,642 | €102,754 | -€44,887 | -30.4% |
| Current assets | 29/58 | €523,105 | €640,771 | +€117,666 | +22.5% |
| Amounts receivable within one year | 40/41 | €466,784 | €413,372 | -€53,412 | -11.4% |
| Trade receivables | 40 | €451,066 | €413,372 | -€37,694 | -8.4% |
| Other amounts receivable | 41 | €15,718 | €0 | -€15,718 | -100% |
| Cash at bank and in hand | 54/58 | €40,132 | €205,132 | +€165,000 | +411% |
| Deferred charges and accrued income | 490/1 | €16,189 | €22,267 | +€6,078 | +37.5% |
| Total equity and liabilities | 10/49 | €712,860 | €782,703 | +€69,843 | +9.8% |
| Equity | 10/15 | €125,103 | €127,696 | +€2,593 | +2.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €100,103 | €102,696 | +€2,593 | +2.6% |
| Distributable reserves | 133 | €100,103 | €102,696 | +€2,593 | +2.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €587,756 | €655,006 | +€67,250 | +11.4% |
| Amounts payable within one year | 42/48 | €587,756 | €655,006 | +€67,250 | +11.4% |
| Trade debts | 44 | €423,833 | €289,003 | -€134,830 | -31.8% |
| Suppliers | 440/4 | €423,833 | €289,003 | -€134,830 | -31.8% |
| Taxes, remuneration and social security | 45 | €55,576 | €166,004 | +€110,428 | +199% |
| Taxes | 450/3 | €3,555 | €62,328 | +€58,773 | +1,653% |
| Remuneration and social security | 454/9 | €52,020 | €103,676 | +€51,655 | +99.3% |
| Other amounts payable | 47/48 | €108,348 | €200,000 | +€91,652 | +84.6% |
| Remuneration, social security and pensions | 62 | €886,713 | €1,015,677 | +€128,964 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,676 | €59,459 | +€6,783 | +12.9% |
| Other operating charges | 640/8 | €12,675 | €2,905 | -€9,770 | -77.1% |
| Gross operating margin | 9900 | €1,013,624 | €1,306,506 | +€292,882 | +28.9% |
| Operating profit (loss) | 9901 | €61,559 | €228,465 | +€166,906 | +271% |
| Financial income | 75/76B | €236 | €78 | -€158 | -66.9% |
| Recurring financial income | 75 | €236 | €78 | -€158 | -66.9% |
| Financial charges | 65/66B | €3,032 | €13,010 | +€9,977 | +329% |
| Recurring financial charges | 65 | €3,032 | €13,010 | +€9,977 | +329% |
| Profit (loss) for the period before taxes | 9903 | €58,762 | €215,533 | +€156,771 | +267% |
| Income taxes | 67/77 | €11,115 | €12,940 | +€1,825 | +16.4% |
| Profit (loss) for the period | 9904 | €47,648 | €202,593 | +€154,946 | +325% |
| Profit (loss) for the period to be appropriated | 9905 | €47,648 | €202,593 | +€154,946 | +325% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.