CREAGILITY: 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.
CREAGILITY
Largest movements
- Receivables within one year -€30,644
down €30,644 (-16.4%), from €187,148 to €156,504
of which Trade receivables: -€33,312
- Cash +€9,988
up €9,988 (+253.7%), from €3,937 to €13,925
mainly Receivables within one year (+€30,644) and Net result for the year (+€21,014)
- Intangible fixed assets -€4,812
down €4,812 (-50.1%), from €9,611 to €4,799
- Other debts -€30,605
down €30,605 (-20.5%), from €149,043 to €118,438
- Trade debts -€18,216
down €18,216 (-78.9%), from €23,073 to €4,857
- Reserves +€16,525
up €16,525 (+888.4%), from €1,860 to €18,385
of which Distributable reserves: +€16,525
- Profit (loss) carried forward +€4,489
up €4,489, from -€4,489 to €0
- Tax, wage and social debts +€3,356
up €3,356 (+12.6%), from €26,634 to €29,990
of which Taxes: +€3,356
- Gross operating margin -€18,621
down €18,621 (-32.5%), from €57,310 to €38,689
- Taxes -€3,802
down €3,802 (-31.7%), from €12,007 to €8,205
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €208,521 | €184,070 | -€24,451 | -11.7% |
| Fixed assets | 21/28 | €12,785 | €8,935 | -€3,850 | -30.1% |
| Intangible fixed assets | 21 | €9,611 | €4,799 | -€4,812 | -50.1% |
| Tangible fixed assets | 22/27 | €2,474 | €3,436 | +€961 | +38.9% |
| Furniture and vehicles | 24 | €2,474 | €3,436 | +€961 | +38.9% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €195,736 | €175,135 | -€20,601 | -10.5% |
| Amounts receivable within one year | 40/41 | €187,148 | €156,504 | -€30,644 | -16.4% |
| Trade receivables | 40 | €157,536 | €124,224 | -€33,312 | -21.1% |
| Other amounts receivable | 41 | €29,612 | €32,280 | +€2,668 | +9.0% |
| Current investments | 50/53 | €4,651 | €4,651 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,937 | €13,925 | +€9,988 | +253.7% |
| Deferred charges and accrued income | 490/1 | - | €56 | +€56 | |
| Total equity and liabilities | 10/49 | €208,521 | €184,070 | -€24,451 | -11.7% |
| Equity | 10/15 | €9,771 | €30,785 | +€21,014 | +215.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €18,385 | +€16,525 | +888.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €16,525 | +€16,525 | |
| Profit (loss) carried forward | 14 | -€4,489 | €0 | +€4,489 | |
| Amounts payable | 17/49 | €198,750 | €153,285 | -€45,465 | -22.9% |
| Amounts payable within one year | 42/48 | €198,750 | €153,285 | -€45,465 | -22.9% |
| Trade debts | 44 | €23,073 | €4,857 | -€18,216 | -78.9% |
| Suppliers | 440/4 | €23,073 | €4,857 | -€18,216 | -78.9% |
| Taxes, remuneration and social security | 45 | €26,634 | €29,990 | +€3,356 | +12.6% |
| Taxes | 450/3 | €26,634 | €29,990 | +€3,356 | +12.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €149,043 | €118,438 | -€30,605 | -20.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €67 | +€67 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,638 | €6,767 | +€130 | +2.0% |
| Other operating charges | 640/8 | €1,813 | €1,355 | -€458 | -25.3% |
| Gross operating margin | 9900 | €57,310 | €38,689 | -€18,621 | -32.5% |
| Operating profit (loss) | 9901 | €48,859 | €30,499 | -€18,360 | -37.6% |
| Financial income | 75/76B | €15 | €26 | +€10 | +66.8% |
| Recurring financial income | 75 | €15 | €26 | +€10 | +66.8% |
| Financial charges | 65/66B | €1,167 | €1,306 | +€139 | +11.9% |
| Recurring financial charges | 65 | €1,167 | €1,306 | +€139 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €47,708 | €29,219 | -€18,489 | -38.8% |
| Income taxes | 67/77 | €12,007 | €8,205 | -€3,802 | -31.7% |
| Profit (loss) for the period | 9904 | €35,701 | €21,014 | -€14,687 | -41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,701 | €21,014 | -€14,687 | -41.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.