CREALANDSCAPE: 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.
CREALANDSCAPE
Largest movements
- Cash -€9,115
down €9,115 (-88.8%), from €10,270 to €1,155
mainly Investment in fixed assets (net) (-€19,848) and Other debts (-€4,293)
- Tangible fixed assets +€8,543
up €8,543 (+55.7%), from €15,338 to €23,881
of which Other tangible fixed assets: +€13,871
- Deferred charges and accrued income +€1,919
up €1,919 (+2580.8%), from €74 to €1,994
- Stocks and contracts -€1,016
down €1,016 (-7.9%), from €12,801 to €11,785
- Trade debts +€5,746
up €5,746 (+44.1%), from €13,021 to €18,768
- Other debts -€4,293
down €4,293 (-12.6%), from €33,983 to €29,690
- Current portion of long-term debt +€3,177
up €3,177 (+65.4%), from €4,856 to €8,034
- Debts after one year -€2,457
down €2,457 (-75.1%), from €3,270 to €813
- Tax, wage and social debts -€1,800
no longer reported in 2024 (was €1,800)
- Gross operating margin -€2,867
down €2,867 (-18.1%), from €15,838 to €12,971
- Depreciation +€2,515
up €2,515 (+28.6%), from €8,791 to €11,306
- Staff costs +€658
new in 2024: €658
- Financial income +€213
new in 2024: €213
- Financial charges +€167
up €167 (+49.7%), from €336 to €503
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 | €45,933 | €46,345 | +€412 | +0.9% |
| Fixed assets | 21/28 | €15,338 | €23,881 | +€8,543 | +55.7% |
| Tangible fixed assets | 22/27 | €15,338 | €23,881 | +€8,543 | +55.7% |
| Plant, machinery and equipment | 23 | €4,141 | €7,232 | +€3,091 | +74.6% |
| Furniture and vehicles | 24 | €10,997 | €2,578 | -€8,419 | -76.6% |
| Other tangible fixed assets | 26 | €200 | €14,071 | +€13,871 | +6935.3% |
| Current assets | 29/58 | €30,595 | €22,464 | -€8,131 | -26.6% |
| Stocks and contracts in progress | 3 | €12,801 | €11,785 | -€1,016 | -7.9% |
| Stocks | 30/36 | €12,801 | €11,785 | -€1,016 | -7.9% |
| Amounts receivable within one year | 40/41 | €7,449 | €7,530 | +€81 | +1.1% |
| Trade receivables | 40 | €3,833 | €7,277 | +€3,444 | +89.8% |
| Other amounts receivable | 41 | €3,616 | €253 | -€3,363 | -93.0% |
| Cash at bank and in hand | 54/58 | €10,270 | €1,155 | -€9,115 | -88.8% |
| Deferred charges and accrued income | 490/1 | €74 | €1,994 | +€1,919 | +2580.8% |
| Total equity and liabilities | 10/49 | €45,933 | €46,345 | +€412 | +0.9% |
| Equity | 10/15 | -€10,998 | -€10,960 | +€38 | +0.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,998 | -€20,960 | +€38 | +0.2% |
| Amounts payable | 17/49 | €56,931 | €57,305 | +€374 | +0.7% |
| Amounts payable after more than one year | 17 | €3,270 | €813 | -€2,457 | -75.1% |
| Financial debts | 170/4 | €3,270 | €813 | -€2,457 | -75.1% |
| Amounts payable within one year | 42/48 | €53,661 | €56,491 | +€2,831 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €4,856 | €8,034 | +€3,177 | +65.4% |
| Trade debts | 44 | €13,021 | €18,768 | +€5,746 | +44.1% |
| Suppliers | 440/4 | €13,021 | €18,768 | +€5,746 | +44.1% |
| Taxes, remuneration and social security | 45 | €1,800 | - | -€1,800 | |
| Remuneration and social security | 454/9 | €1,800 | - | -€1,800 | |
| Other amounts payable | 47/48 | €33,983 | €29,690 | -€4,293 | -12.6% |
| Remuneration, social security and pensions | 62 | - | €658 | +€658 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,791 | €11,306 | +€2,515 | +28.6% |
| Other operating charges | 640/8 | €640 | €678 | +€39 | +6.0% |
| Gross operating margin | 9900 | €15,838 | €12,971 | -€2,867 | -18.1% |
| Operating profit (loss) | 9901 | €6,407 | €329 | -€6,078 | -94.9% |
| Financial income | 75/76B | - | €213 | +€213 | |
| Recurring financial income | 75 | - | €213 | +€213 | |
| Financial charges | 65/66B | €336 | €503 | +€167 | +49.7% |
| Recurring financial charges | 65 | €336 | €503 | +€167 | +49.7% |
| Profit (loss) for the period before taxes | 9903 | €6,071 | €38 | -€6,032 | -99.4% |
| Profit (loss) for the period | 9904 | €6,071 | €38 | -€6,032 | -99.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,071 | €38 | -€6,032 | -99.4% |
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 8 October 2026 via checked.be.