CREATUS CONSTRUCT: 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.
CREATUS CONSTRUCT
Largest movements
- Receivables within one year +€154,466
up €154,466 (+183.0%), from €84,421 to €238,887
of which Other amounts receivable: +€104,962
- Tangible fixed assets -€25,697
down €25,697 (-50.0%), from €51,393 to €25,697
- Other debts +€55,000
up €55,000 (+91.7%), from €60,000 to €115,000
- Accrued charges and deferred income +€38,002
up €38,002 (+172.9%), from €21,980 to €59,982
- Profit (loss) carried forward +€33,231
up €33,231 (+60.7%), from €54,702 to €87,933
- Gross operating margin +€42,630
up €42,630 (+39.7%), from €107,425 to €150,055
- Other operating charges +€2,581
new in 2024: €2,581
- Depreciation -€1,928
down €1,928 (-7.0%), from €27,625 to €25,697
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 | €137,947 | €264,651 | +€126,705 | +91.9% |
| Fixed assets | 21/28 | €51,393 | €25,697 | -€25,697 | -50.0% |
| Tangible fixed assets | 22/27 | €51,393 | €25,697 | -€25,697 | -50.0% |
| Furniture and vehicles | 24 | €51,393 | €25,697 | -€25,697 | -50.0% |
| Current assets | 29/58 | €86,553 | €238,955 | +€152,401 | +176.1% |
| Amounts receivable within one year | 40/41 | €84,421 | €238,887 | +€154,466 | +183.0% |
| Trade receivables | 40 | €4,419 | €53,923 | +€49,504 | +1120.3% |
| Other amounts receivable | 41 | €80,002 | €184,965 | +€104,962 | +131.2% |
| Cash at bank and in hand | 54/58 | €2,132 | €67 | -€2,065 | -96.8% |
| Total equity and liabilities | 10/49 | €137,947 | €264,651 | +€126,705 | +91.9% |
| Equity | 10/15 | €55,967 | €89,198 | +€33,231 | +59.4% |
| Contributions | 10/11 | €1,150 | €1,150 | = | 0.0% |
| Reserves | 13 | €115 | €115 | = | 0.0% |
| Non-distributable reserves | 130/1 | €115 | €115 | = | 0.0% |
| Reserves not available under the articles | 1311 | €115 | €115 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,702 | €87,933 | +€33,231 | +60.7% |
| Amounts payable | 17/49 | €81,980 | €175,453 | +€93,473 | +114.0% |
| Amounts payable within one year | 42/48 | €60,000 | €115,471 | +€55,471 | +92.5% |
| Financial debts | 43 | - | €471 | +€471 | |
| Credit institutions | 430/8 | - | €471 | +€471 | |
| Other amounts payable | 47/48 | €60,000 | €115,000 | +€55,000 | +91.7% |
| Accrued charges and deferred income | 492/3 | €21,980 | €59,982 | +€38,002 | +172.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,625 | €25,697 | -€1,928 | -7.0% |
| Other operating charges | 640/8 | - | €2,581 | +€2,581 | |
| Gross operating margin | 9900 | €107,425 | €150,055 | +€42,630 | +39.7% |
| Operating profit (loss) | 9901 | €79,800 | €121,778 | +€41,978 | +52.6% |
| Financial charges | 65/66B | €129 | €46 | -€83 | -64.3% |
| Recurring financial charges | 65 | €129 | €46 | -€83 | -64.3% |
| Profit (loss) for the period before taxes | 9903 | €79,670 | €121,731 | +€42,061 | +52.8% |
| Transfer from deferred taxes | 780 | - | €26,500 | +€26,500 | |
| Profit (loss) for the period | 9904 | €79,670 | €148,231 | +€68,561 | +86.1% |
| Profit (loss) for the period to be appropriated | 9905 | €79,670 | €148,231 | +€68,561 | +86.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.