CREAJARDIN: what changed
CREAJARDIN
Largest movements
- Tangible fixed assets -€10,337
down €10,337 (-26.4%), from €39,178 to €28,841
of which Furniture and vehicles: -€7,593
- Receivables within one year +€2,541
up €2,541 (+16.0%), from €15,864 to €18,405
of which Other amounts receivable: +€3,031
- Cash -€1,961
down €1,961 (-78.4%), from €2,502 to €541
mainly Debts after one year (-€6,167) and Current portion of long-term debt (-€4,133)
- Debts after one year -€6,167
down €6,167 (-29.3%), from €21,042 to €14,875
- Current portion of long-term debt -€4,133
down €4,133 (-40.1%), from €10,300 to €6,167
- Short-term financial debts -€3,812
down €3,812 (-43.5%), from €8,757 to €4,945
- Tax, wage and social debts +€2,608
up €2,608 (+120%), from €2,180 to €4,788
- Trade debts +€1,496
up €1,496 (+22.4%), from €6,680 to €8,176
- Gross operating margin +€4,512
up €4,512 (+42.5%), from €10,610 to €15,122
- Depreciation +€4,108
up €4,108 (+65.9%), from €6,230 to €10,338
- Financial charges +€708
up €708 (+47.6%), from €1,486 to €2,194
- Other operating charges -€450
down €450 (-39.5%), from €1,140 to €690
- Taxes -€225
down €225 (-26.4%), from €853 to €628
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 | €102,502 | €92,976 | -€9,526 | -9.3% |
| Fixed assets | 21/28 | €39,203 | €28,866 | -€10,337 | -26.4% |
| Tangible fixed assets | 22/27 | €39,178 | €28,841 | -€10,337 | -26.4% |
| Plant, machinery and equipment | 23 | €2,914 | €421 | -€2,493 | -85.6% |
| Furniture and vehicles | 24 | €34,507 | €26,914 | -€7,593 | -22.0% |
| Other tangible fixed assets | 26 | €1,757 | €1,506 | -€251 | -14.3% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €63,299 | €64,110 | +€811 | +1.3% |
| Amounts receivable after more than one year | 29 | €44,000 | €44,000 | = | 0.0% |
| Other amounts receivable | 291 | €44,000 | €44,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,864 | €18,405 | +€2,541 | +16.0% |
| Trade receivables | 40 | €490 | €0 | -€490 | -100% |
| Other amounts receivable | 41 | €15,374 | €18,405 | +€3,031 | +19.7% |
| Cash at bank and in hand | 54/58 | €2,502 | €541 | -€1,961 | -78.4% |
| Deferred charges and accrued income | 490/1 | €933 | €1,164 | +€231 | +24.8% |
| Total equity and liabilities | 10/49 | €102,502 | €92,976 | -€9,526 | -9.3% |
| Equity | 10/15 | €53,543 | €54,025 | +€482 | +0.9% |
| Contributions | 10/11 | €13,500 | €13,500 | = | 0.0% |
| Reserves | 13 | €12,000 | €12,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Other | 1319 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,043 | €28,525 | +€482 | +1.7% |
| Amounts payable | 17/49 | €48,959 | €38,951 | -€10,008 | -20.4% |
| Amounts payable after more than one year | 17 | €21,042 | €14,875 | -€6,167 | -29.3% |
| Financial debts | 170/4 | €21,042 | €14,875 | -€6,167 | -29.3% |
| Amounts payable within one year | 42/48 | €27,917 | €24,076 | -€3,841 | -13.8% |
| Current portion of amounts payable after more than one year | 42 | €10,300 | €6,167 | -€4,133 | -40.1% |
| Financial debts | 43 | €8,757 | €4,945 | -€3,812 | -43.5% |
| Credit institutions | 430/8 | €8,757 | €4,945 | -€3,812 | -43.5% |
| Trade debts | 44 | €6,680 | €8,176 | +€1,496 | +22.4% |
| Suppliers | 440/4 | €6,680 | €8,176 | +€1,496 | +22.4% |
| Taxes, remuneration and social security | 45 | €2,180 | €4,788 | +€2,608 | +120% |
| Taxes | 450/3 | €2,180 | €4,788 | +€2,608 | +120% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,230 | €10,338 | +€4,108 | +65.9% |
| Other operating charges | 640/8 | €1,140 | €690 | -€450 | -39.5% |
| Non-recurring operating charges | 66A | - | €790 | +€790 | |
| Gross operating margin | 9900 | €10,610 | €15,122 | +€4,512 | +42.5% |
| Operating profit (loss) | 9901 | €3,240 | €3,304 | +€64 | +2.0% |
| Financial charges | 65/66B | €1,486 | €2,194 | +€708 | +47.6% |
| Recurring financial charges | 65 | €1,486 | €2,194 | +€708 | +47.6% |
| Profit (loss) for the period before taxes | 9903 | €1,754 | €1,110 | -€644 | -36.7% |
| Income taxes | 67/77 | €853 | €628 | -€225 | -26.4% |
| Profit (loss) for the period | 9904 | €901 | €482 | -€419 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €901 | €482 | -€419 | -46.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.