CREAS’PERLES L&E: 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.
CREAS’PERLES L&E
Largest movements
- Receivables within one year -€4,454
down €4,454 (-60.6%), from €7,346 to €2,892
of which Other amounts receivable: -€5,765
- Tangible fixed assets -€643
down €643 (-88.2%), from €729 to €86
- Stocks and contracts +€439
up €439 (+2.3%), from €18,904 to €19,343
- Profit (loss) carried forward -€3,442
down €3,442, from €1,553 to -€1,889
- Tax, wage and social debts -€2,559
down €2,559 (-45.5%), from €5,621 to €3,062
- Reserves -€2,000
down €2,000 (-12.5%), from €16,000 to €14,000
- Other debts +€2,000
new in 2025: €2,000
- Short-term financial debts +€1,476
new in 2025: €1,476
- Gross operating margin +€1,945
up €1,945 (+72.3%), from -€2,691 to -€746
- Depreciation -€1,781
down €1,781 (-73.5%), from €2,424 to €643
- Financial charges +€251
up €251 (+17.7%), from €1,422 to €1,673
- Other operating charges -€62
down €62 (-20.7%), from €299 to €237
- Financial income -€46
down €46 (-97.9%), from €47 to €1
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 | €32,360 | €27,564 | -€4,796 | -14.8% |
| Fixed assets | 21/28 | €729 | €86 | -€643 | -88.2% |
| Tangible fixed assets | 22/27 | €729 | €86 | -€643 | -88.2% |
| Furniture and vehicles | 24 | €729 | €86 | -€643 | -88.2% |
| Current assets | 29/58 | €31,631 | €27,478 | -€4,153 | -13.1% |
| Stocks and contracts in progress | 3 | €18,904 | €19,343 | +€439 | +2.3% |
| Stocks | 30/36 | €18,904 | €19,343 | +€439 | +2.3% |
| Amounts receivable within one year | 40/41 | €7,346 | €2,892 | -€4,454 | -60.6% |
| Trade receivables | 40 | €205 | €1,516 | +€1,311 | +640% |
| Other amounts receivable | 41 | €7,141 | €1,376 | -€5,765 | -80.7% |
| Cash at bank and in hand | 54/58 | €5,323 | €5,162 | -€161 | -3.0% |
| Deferred charges and accrued income | 490/1 | €58 | €81 | +€23 | +39.7% |
| Total equity and liabilities | 10/49 | €32,360 | €27,564 | -€4,796 | -14.8% |
| Equity | 10/15 | €23,753 | €18,311 | -€5,442 | -22.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,000 | €14,000 | -€2,000 | -12.5% |
| Distributable reserves | 133 | €16,000 | €14,000 | -€2,000 | -12.5% |
| Profit (loss) carried forward | 14 | €1,553 | -€1,889 | -€3,442 | |
| Amounts payable | 17/49 | €8,607 | €9,253 | +€646 | +7.5% |
| Amounts payable within one year | 42/48 | €8,607 | €9,253 | +€646 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €689 | - | -€689 | |
| Financial debts | 43 | - | €1,476 | +€1,476 | |
| Credit institutions | 430/8 | - | €1,476 | +€1,476 | |
| Trade debts | 44 | €2,297 | €2,715 | +€418 | +18.2% |
| Suppliers | 440/4 | €2,297 | €2,715 | +€418 | +18.2% |
| Taxes, remuneration and social security | 45 | €5,621 | €3,062 | -€2,559 | -45.5% |
| Taxes | 450/3 | €5,621 | €3,062 | -€2,559 | -45.5% |
| Other amounts payable | 47/48 | - | €2,000 | +€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,424 | €643 | -€1,781 | -73.5% |
| Other operating charges | 640/8 | €299 | €237 | -€62 | -20.7% |
| Gross operating margin | 9900 | -€2,691 | -€746 | +€1,945 | +72.3% |
| Operating profit (loss) | 9901 | -€5,414 | -€1,626 | +€3,788 | +70.0% |
| Financial income | 75/76B | €47 | €1 | -€46 | -97.9% |
| Recurring financial income | 75 | €47 | €1 | -€46 | -97.9% |
| Financial charges | 65/66B | €1,422 | €1,673 | +€251 | +17.7% |
| Recurring financial charges | 65 | €1,422 | €1,673 | +€251 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,789 | -€3,298 | +€3,491 | +51.4% |
| Income taxes | 67/77 | €140 | €144 | +€4 | +2.9% |
| Profit (loss) for the period | 9904 | -€6,929 | -€3,442 | +€3,487 | +50.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,929 | -€3,442 | +€3,487 | +50.3% |
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 19 October 2026 via checked.be.