CREAPLUS: 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.
CREAPLUS
Largest movements
- Cash +€9,230
up €9,230 (+413.0%), from €2,235 to €11,465
mainly Trade debts (+€9,303) and Depreciation (+€4,385)
- Receivables within one year +€6,588
up €6,588 (+68.8%), from €9,576 to €16,164
of which Trade receivables: +€6,565
- Tangible fixed assets -€4,385
down €4,385 (-30.7%), from €14,297 to €9,913
- Stocks and contracts -€825
down €825 (-33.9%), from €2,435 to €1,610
- Trade debts +€9,303
up €9,303 (+70.4%), from €13,215 to €22,517
- Tax, wage and social debts +€2,089
up €2,089 (+46.6%), from €4,486 to €6,575
of which Taxes: +€2,089
- Profit (loss) carried forward -€854
down €854 (-39.2%), from €2,181 to €1,327
- Other operating charges +€6,992
up €6,992 (+255.1%), from €2,741 to €9,733
- Gross operating margin +€3,345
up €3,345 (+24.4%), from €13,710 to €17,056
- Depreciation +€2,761
up €2,761 (+170.0%), from €1,624 to €4,385
- Taxes +€606
up €606 (+19.8%), from €3,066 to €3,672
- Financial income -€492
down €492 (-100.0%), from €492 to €0
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,723 | €39,332 | +€10,609 | +36.9% |
| Fixed assets | 21/28 | €14,477 | €10,093 | -€4,385 | -30.3% |
| Tangible fixed assets | 22/27 | €14,297 | €9,913 | -€4,385 | -30.7% |
| Plant, machinery and equipment | 23 | €14,297 | €9,913 | -€4,385 | -30.7% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €14,246 | €29,239 | +€14,994 | +105.2% |
| Stocks and contracts in progress | 3 | €2,435 | €1,610 | -€825 | -33.9% |
| Stocks | 30/36 | €2,435 | €1,610 | -€825 | -33.9% |
| Amounts receivable within one year | 40/41 | €9,576 | €16,164 | +€6,588 | +68.8% |
| Trade receivables | 40 | €9,574 | €16,139 | +€6,565 | +68.6% |
| Other amounts receivable | 41 | €2 | €25 | +€23 | +1370.6% |
| Cash at bank and in hand | 54/58 | €2,235 | €11,465 | +€9,230 | +413.0% |
| Total equity and liabilities | 10/49 | €28,723 | €39,332 | +€10,609 | +36.9% |
| Equity | 10/15 | €8,998 | €8,144 | -€854 | -9.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,181 | €1,327 | -€854 | -39.2% |
| Amounts payable | 17/49 | €19,725 | €31,189 | +€11,463 | +58.1% |
| Amounts payable within one year | 42/48 | €19,725 | €31,189 | +€11,463 | +58.1% |
| Trade debts | 44 | €13,215 | €22,517 | +€9,303 | +70.4% |
| Suppliers | 440/4 | €13,215 | €22,517 | +€9,303 | +70.4% |
| Taxes, remuneration and social security | 45 | €4,486 | €6,575 | +€2,089 | +46.6% |
| Taxes | 450/3 | €4,486 | €6,575 | +€2,089 | +46.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,025 | €2,096 | +€71 | +3.5% |
| Non-recurring operating income | 76A | - | €10,456 | +€10,456 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,624 | €4,385 | +€2,761 | +170.0% |
| Other operating charges | 640/8 | €2,741 | €9,733 | +€6,992 | +255.1% |
| Gross operating margin | 9900 | €13,710 | €17,056 | +€3,345 | +24.4% |
| Operating profit (loss) | 9901 | €9,346 | €2,938 | -€6,408 | -68.6% |
| Financial income | 75/76B | €492 | €0 | -€492 | -100.0% |
| Recurring financial income | 75 | €492 | €0 | -€492 | -100.0% |
| Financial charges | 65/66B | €117 | €120 | +€3 | +2.6% |
| Recurring financial charges | 65 | €117 | €114 | -€3 | -2.6% |
| Non-recurring financial charges | 66B | - | €6 | +€6 | |
| Profit (loss) for the period before taxes | 9903 | €9,721 | €2,818 | -€6,903 | -71.0% |
| Income taxes | 67/77 | €3,066 | €3,672 | +€606 | +19.8% |
| Profit (loss) for the period | 9904 | €6,655 | -€854 | -€7,509 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,655 | -€854 | -€7,509 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.