CREANT ACQUISTI: what changed
Two financial 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.
CREANT ACQUISTI
Largest movements
- Tangible fixed assets -€36,256
down €36,256 (-9.0%), from €403,448 to €367,192
- Receivables within one year -€7,431
down €7,431 (-54.1%), from €13,731 to €6,300
- Debts after one year -€24,489
down €24,489 (-23.6%), from €103,715 to €79,226
- Profit (loss) carried forward +€15,712
up €15,712 (+51.7%), from -€30,384 to -€14,672
- Trade debts -€14,442
down €14,442 (-84.4%), from €17,119 to €2,677
- Reserves -€9,685
down €9,685 (-6.7%), from €145,157 to €135,472
of which Tax-exempt reserves: -€9,685
- Tax, wage and social debts -€5,776
down €5,776 (-89.7%), from €6,440 to €664
- Gross operating margin -€143,200
down €143,200 (-74.6%), from €192,014 to €48,814
- Depreciation +€5,419
up €5,419 (+17.6%), from €30,837 to €36,256
- Other operating charges +€4,205
up €4,205 (+235%), from €1,793 to €5,999
From the 2024 result to the 2025 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.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €417,293 | €376,218 | -€41,075 | -9.8% |
| Fixed assets | 21/28 | €403,448 | €367,192 | -€36,256 | -9.0% |
| Tangible fixed assets | 22/27 | €403,448 | €367,192 | -€36,256 | -9.0% |
| Land and buildings | 22 | €403,448 | €367,192 | -€36,256 | -9.0% |
| Current assets | 29/58 | €13,846 | €9,026 | -€4,820 | -34.8% |
| Amounts receivable within one year | 40/41 | €13,731 | €6,300 | -€7,431 | -54.1% |
| Trade receivables | 40 | €13,731 | €6,300 | -€7,431 | -54.1% |
| Cash at bank and in hand | 54/58 | €115 | €2,320 | +€2,205 | +1,924% |
| Deferred charges and accrued income | 490/1 | - | €406 | +€406 | |
| Total equity and liabilities | 10/49 | €417,293 | €376,218 | -€41,075 | -9.8% |
| Equity | 10/15 | €133,373 | €139,400 | +€6,027 | +4.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €145,157 | €135,472 | -€9,685 | -6.7% |
| Tax-exempt reserves | 132 | €122,911 | €113,225 | -€9,685 | -7.9% |
| Distributable reserves | 133 | €22,247 | €22,247 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,384 | -€14,672 | +€15,712 | +51.7% |
| Provisions and deferred taxes | 16 | €40,970 | €37,742 | -€3,228 | -7.9% |
| Deferred taxes | 168 | €40,970 | €37,742 | -€3,228 | -7.9% |
| Amounts payable | 17/49 | €242,950 | €199,076 | -€43,874 | -18.1% |
| Amounts payable after more than one year | 17 | €103,715 | €79,226 | -€24,489 | -23.6% |
| Financial debts | 170/4 | €103,715 | €79,226 | -€24,489 | -23.6% |
| Amounts payable within one year | 42/48 | €139,235 | €119,850 | -€19,384 | -13.9% |
| Current portion of amounts payable after more than one year | 42 | €23,749 | €24,489 | +€741 | +3.1% |
| Trade debts | 44 | €17,119 | €2,677 | -€14,442 | -84.4% |
| Suppliers | 440/4 | €17,119 | €2,677 | -€14,442 | -84.4% |
| Taxes, remuneration and social security | 45 | €6,440 | €664 | -€5,776 | -89.7% |
| Taxes | 450/3 | €6,440 | €664 | -€5,776 | -89.7% |
| Other amounts payable | 47/48 | €91,927 | €92,020 | +€93 | +0.1% |
| Non-recurring operating income | 76A | €168,500 | - | -€168,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,837 | €36,256 | +€5,419 | +17.6% |
| Other operating charges | 640/8 | €1,793 | €5,999 | +€4,205 | +235% |
| Gross operating margin | 9900 | €192,014 | €48,814 | -€143,200 | -74.6% |
| Operating profit (loss) | 9901 | €159,384 | €6,560 | -€152,824 | -95.9% |
| Financial income | 75/76B | €0 | €272 | +€272 | +681,025% |
| Recurring financial income | 75 | €0 | €272 | +€272 | +681,025% |
| Financial charges | 65/66B | €4,564 | €3,589 | -€976 | -21.4% |
| Recurring financial charges | 65 | €4,564 | €3,589 | -€976 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €154,820 | €3,244 | -€151,576 | -97.9% |
| Transfer from deferred taxes | 780 | €1,155 | €3,228 | +€2,074 | +180% |
| Transfer to deferred taxes | 680 | €42,125 | - | -€42,125 | |
| Income taxes | 67/77 | €460 | €445 | -€15 | -3.3% |
| Profit (loss) for the period | 9904 | €113,389 | €6,027 | -€107,363 | -94.7% |
| Transfer from tax-exempt reserves | 789 | €3,464 | €9,685 | +€6,221 | +180% |
| Transfer to tax-exempt reserves | 689 | €126,375 | - | -€126,375 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,521 | €15,712 | +€25,233 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.