CREAPLAN: 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.
What changed
CREAPLAN
NACE 74.140, Other specialised design activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€34,938
2024 · €94,515-€129,453
Equity
€2.3m
2024 · €2.4m-€34,938
Cash
€103,802
2024 · €12,784+€91,019
Balance sheet total
€12.8m
2024 · €11.4m+€1.4m
Largest movements
Assets
- Receivables within one year +€847,707
up €847,707 (+25.4%), from €3.3m to €4.2m
of which Trade receivables: +€1.8m
- Tangible fixed assets +€240,338
up €240,338 (+27.1%), from €885,499 to €1.1m
of which Plant, machinery and equipment: +€194,699
- Deferred charges and accrued income +€168,808
up €168,808 (+57.1%), from €295,684 to €464,492
- Financial fixed assets +€163,368
up €163,368 (+2.8%), from €5.9m to €6.1m
of which Affiliated companies: +€164,616
Equity and liabilities
- Other debts +€995,896
up €995,896 (+93.6%), from €1.1m to €2.1m
- Current portion of long-term debt +€581,923
up €581,923 (+220.0%), from €264,473 to €846,396
- Debts after one year -€419,719
down €419,719 (-11.7%), from €3.6m to €3.2m
- Trade debts +€341,417
up €341,417 (+22.3%), from €1.5m to €1.9m
- Advances received +€311,763
up €311,763 (+89.7%), from €347,390 to €659,152
Income statement
- Turnover +€2.7m
up €2.7m (+21.7%), from €12.3m to €15.0m
- Goods and materials +€2.5m
up €2.5m (+73.7%), from €3.4m to €5.9m
of which Purchases: +€2.5m
- Services and other goods +€1.1m
up €1.1m (+28.2%), from €3.8m to €4.9m
- Other operating income +€590,107
up €590,107 (+436.4%), from €135,210 to €725,317
- Staff costs +€206,228
up €206,228 (+5.7%), from €3.6m to €3.9m
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.
Result 2024
€94,515
Turnover
+€2.7m
Other operating income
+€590,107
Goods and materials
-€2.5m
Services and other goods
-€1.1m
Staff costs
-€206,228
Depreciation
-€126,662
Write-downs
+€126,055
Other operating charges
-€158,322
Other operating items
+€516,100
Financial income
-€1,729
Financial charges
-€3,724
Taxes
+€43,227
Result 2025
-€34,938
Cash bridge derived
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.
From operations
+€1.1m
Investment
-€1.0m
Financing
-€40,528
Cash 2024
€12,784
From operations (derived)
+€1.1m
Net result for the year
-€34,938
Depreciation
+€656,946
Stocks and contracts
+€81,667
Receivables within one year
-€847,707
Deferred charges and accrued income
-€168,808
Trade debts
+€341,417
Tax, wage and social debts
-€169,360
Advances received
+€311,763
Other debts
+€995,896
Accrued charges and deferred income
-€19,732
Investment (derived)
-€1.0m
Investment in fixed assets (net)
-€1.0m
Financing
-€40,528
Debts after one year
-€419,719
Current portion of long-term debt
+€581,923
Short-term financial debts
-€202,732
Cash 2025
€103,802
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,390,176 | €12,774,693 | +€1.4m | +12.2% |
| Fixed assets | 21/28 | €6,859,800 | €7,218,451 | +€358,651 | +5.2% |
| Intangible fixed assets | 21 | €67,610 | €22,555 | -€45,055 | -66.6% |
| Tangible fixed assets | 22/27 | €885,499 | €1,125,837 | +€240,338 | +27.1% |
| Plant, machinery and equipment | 23 | €743,837 | €938,536 | +€194,699 | +26.2% |
| Furniture and vehicles | 24 | €117,318 | €171,763 | +€54,445 | +46.4% |
| Leasing and similar rights | 25 | €24,344 | €13,976 | -€10,368 | -42.6% |
| Assets under construction and advance payments | 27 | - | €1,563 | +€1,563 | |
| Financial fixed assets | 28 | €5,906,691 | €6,070,058 | +€163,368 | +2.8% |
| Affiliated companies | 280/1 | €5,861,943 | €6,026,558 | +€164,616 | +2.8% |
| Participating interests | 280 | €5,861,943 | €6,026,558 | +€164,616 | +2.8% |
| Other financial fixed assets | 284/8 | €44,748 | €43,500 | -€1,248 | -2.8% |
| Amounts receivable and cash guarantees | 285/8 | €44,748 | €43,500 | -€1,248 | -2.8% |
| Current assets | 29/58 | €4,530,376 | €5,556,243 | +€1.0m | +22.6% |
| Stocks and contracts in progress | 3 | €886,944 | €805,276 | -€81,667 | -9.2% |
| Stocks | 30/36 | €530,114 | €553,815 | +€23,701 | +4.5% |
| Finished goods | 33 | - | €47,920 | +€47,920 | |
| Goods purchased for resale | 34 | €530,114 | €505,895 | -€24,220 | -4.6% |
| Contracts in progress | 37 | €356,829 | €251,461 | -€105,368 | -29.5% |
| Amounts receivable within one year | 40/41 | €3,334,965 | €4,182,672 | +€847,707 | +25.4% |
| Trade receivables | 40 | €1,693,372 | €3,448,227 | +€1.8m | +103.6% |
| Other amounts receivable | 41 | €1,641,594 | €734,445 | -€907,149 | -55.3% |
| Cash at bank and in hand | 54/58 | €12,784 | €103,802 | +€91,019 | +712.0% |
| Deferred charges and accrued income | 490/1 | €295,684 | €464,492 | +€168,808 | +57.1% |
| Total equity and liabilities | 10/49 | €11,390,176 | €12,774,693 | +€1.4m | +12.2% |
| Equity | 10/15 | €2,362,138 | €2,327,200 | -€34,938 | -1.5% |
| Contributions | 10/11 | €1,241,793 | €1,241,793 | = | 0.0% |
| Capital | 10 | €1,241,793 | €1,241,793 | = | 0.0% |
| Issued capital | 100 | €1,241,793 | €1,241,793 | = | 0.0% |
| Reserves | 13 | €1,120,345 | €1,085,407 | -€34,938 | -3.1% |
| Non-distributable reserves | 130/1 | €124,179 | €124,179 | = | 0.0% |
| Legal reserve | 130 | €124,179 | €124,179 | = | 0.0% |
| Distributable reserves | 133 | €996,166 | €961,228 | -€34,938 | -3.5% |
| Amounts payable | 17/49 | €9,028,038 | €10,447,493 | +€1.4m | +15.7% |
| Amounts payable after more than one year | 17 | €3,601,344 | €3,181,625 | -€419,719 | -11.7% |
| Financial debts | 170/4 | €3,601,344 | €3,181,625 | -€419,719 | -11.7% |
| Leasing and similar obligations | 172 | €14,154 | €3,561 | -€10,594 | -74.8% |
| Credit institutions | 173 | €3,587,190 | €3,178,065 | -€409,125 | -11.4% |
| Amounts payable within one year | 42/48 | €5,314,733 | €7,173,640 | +€1.9m | +35.0% |
| Current portion of amounts payable after more than one year | 42 | €264,473 | €846,396 | +€581,923 | +220.0% |
| Financial debts | 43 | €1,665,383 | €1,462,652 | -€202,732 | -12.2% |
| Credit institutions | 430/8 | €1,665,383 | €1,462,652 | -€202,732 | -12.2% |
| Trade debts | 44 | €1,527,844 | €1,869,260 | +€341,417 | +22.3% |
| Suppliers | 440/4 | €1,527,844 | €1,869,260 | +€341,417 | +22.3% |
| Advances received on contracts in progress | 46 | €347,390 | €659,152 | +€311,763 | +89.7% |
| Taxes, remuneration and social security | 45 | €445,268 | €275,907 | -€169,360 | -38.0% |
| Taxes | 450/3 | €152,558 | €44,213 | -€108,346 | -71.0% |
| Remuneration and social security | 454/9 | €292,709 | €231,695 | -€61,015 | -20.8% |
| Other amounts payable | 47/48 | €1,064,376 | €2,060,273 | +€995,896 | +93.6% |
| Accrued charges and deferred income | 492/3 | €111,960 | €92,228 | -€19,732 | -17.6% |
| Operating income | 70/76A | €12,459,395 | €15,771,843 | +€3.3m | +26.6% |
| Turnover | 70 | €12,311,380 | €14,984,232 | +€2.7m | +21.7% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | - | €47,920 | +€47,920 | |
| Own construction capitalised | 72 | - | €14,374 | +€14,374 | |
| Other operating income | 74 | €135,210 | €725,317 | +€590,107 | +436.4% |
| Non-recurring operating income | 76A | €12,805 | - | -€12,805 | |
| Operating charges | 60/66A | €12,031,639 | €15,511,314 | +€3.5m | +28.9% |
| Goods for resale, raw materials and consumables | 60 | €3,402,989 | €5,911,861 | +€2.5m | +73.7% |
| Purchases | 600/8 | €3,387,153 | €5,887,641 | +€2.5m | +73.8% |
| Change in stocks: decrease (increase) | 609 | €15,836 | €24,220 | +€8,384 | +52.9% |
| Services and other goods | 61 | €3,805,305 | €4,877,563 | +€1.1m | +28.2% |
| Remuneration, social security and pensions | 62 | €3,646,426 | €3,852,654 | +€206,228 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €530,285 | €656,946 | +€126,662 | +23.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €126,455 | €400 | -€126,055 | -99.7% |
| Other operating charges | 640/8 | €53,568 | €211,890 | +€158,322 | +295.6% |
| Non-recurring operating charges | 66A | €466,611 | - | -€466,611 | |
| Operating profit (loss) | 9901 | €427,756 | €260,529 | -€167,227 | -39.1% |
| Financial income | 75/76B | €2,648 | €919 | -€1,729 | -65.3% |
| Recurring financial income | 75 | €2,648 | €919 | -€1,729 | -65.3% |
| Income from current assets | 751 | €3 | - | -€3 | |
| Other financial income | 752/9 | €2,645 | €919 | -€1,726 | -65.3% |
| Financial charges | 65/66B | €250,696 | €254,420 | +€3,724 | +1.5% |
| Recurring financial charges | 65 | €250,696 | €254,420 | +€3,724 | +1.5% |
| Debt charges | 650 | €225,130 | €235,180 | +€10,050 | +4.5% |
| Other financial charges | 652/9 | €25,566 | €19,240 | -€6,326 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €179,708 | €7,028 | -€172,680 | -96.1% |
| Income taxes | 67/77 | €85,193 | €41,966 | -€43,227 | -50.7% |
| Taxes | 670/3 | €87,112 | €41,966 | -€45,145 | -51.8% |
| Tax adjustments and reversals of tax provisions | 77 | €1,919 | - | -€1,919 | |
| Profit (loss) for the period | 9904 | €94,515 | -€34,938 | -€129,453 | |
| Profit (loss) for the period to be appropriated | 9905 | €94,515 | -€34,938 | -€129,453 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.