CREFFIER BATIMENT: 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.
CREFFIER BATIMENT
Largest movements
- Receivables within one year +€66,302
up €66,302 (+22.2%), from €298,407 to €364,709
of which Trade receivables: +€53,784
- Cash -€50,505
down €50,505 (-52.3%), from €96,544 to €46,039
mainly Receivables within one year (-€66,302) and Debts after one year (-€58,339)
- Stocks and contracts +€37,665
up €37,665, from €0 to €37,665
- Tangible fixed assets -€34,782
down €34,782 (-8.4%), from €413,243 to €378,461
of which Land and buildings: -€54,584
- Trade debts +€110,633
up €110,633 (+528%), from €20,968 to €131,602
- Debts after one year -€58,339
down €58,339 (-26.4%), from €221,170 to €162,831
- Tax, wage and social debts -€27,752
down €27,752 (-42.7%), from €65,051 to €37,299
of which Taxes: -€27,752
- Short-term financial debts -€18,329
down €18,329 (-100%), from €18,329 to €0
- Financial income -€158,082
down €158,082 (-96.7%), from €163,539 to €5,458
- Gross operating margin -€45,724
down €45,724 (-30.3%), from €150,771 to €105,048
- Taxes -€23,768
down €23,768 (-87.2%), from €27,263 to €3,495
- Depreciation -€12,308
down €12,308 (-14.2%), from €86,898 to €74,590
- Financial charges -€4,449
down €4,449 (-22.1%), from €20,117 to €15,668
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 | €1,064,415 | €1,074,686 | +€10,270 | +1.0% |
| Formation expenses | 20 | €17,141 | €15,182 | -€1,959 | -11.4% |
| Fixed assets | 21/28 | €643,243 | €608,461 | -€34,782 | -5.4% |
| Tangible fixed assets | 22/27 | €413,243 | €378,461 | -€34,782 | -8.4% |
| Land and buildings | 22 | €384,428 | €329,844 | -€54,584 | -14.2% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €25,931 | €48,616 | +€22,686 | +87.5% |
| Leasing and similar rights | 25 | €2,884 | €0 | -€2,884 | -100% |
| Financial fixed assets | 28 | €230,000 | €230,000 | = | 0.0% |
| Current assets | 29/58 | €404,031 | €451,043 | +€47,011 | +11.6% |
| Stocks and contracts in progress | 3 | €0 | €37,665 | +€37,665 | |
| Stocks | 30/36 | €0 | €37,665 | +€37,665 | |
| Amounts receivable within one year | 40/41 | €298,407 | €364,709 | +€66,302 | +22.2% |
| Trade receivables | 40 | €161,257 | €215,041 | +€53,784 | +33.4% |
| Other amounts receivable | 41 | €137,151 | €149,668 | +€12,518 | +9.1% |
| Current investments | 50/53 | €168 | €0 | -€168 | -100% |
| Cash at bank and in hand | 54/58 | €96,544 | €46,039 | -€50,505 | -52.3% |
| Deferred charges and accrued income | 490/1 | €8,911 | €2,629 | -€6,282 | -70.5% |
| Total equity and liabilities | 10/49 | €1,064,415 | €1,074,686 | +€10,270 | +1.0% |
| Equity | 10/15 | €529,287 | €536,780 | +€7,493 | +1.4% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Reserves | 13 | €463,788 | €473,134 | +€9,346 | +2.0% |
| Tax-exempt reserves | 132 | €49,072 | €49,072 | = | 0.0% |
| Distributable reserves | 133 | €414,716 | €424,062 | +€9,346 | +2.3% |
| Investment grants | 15 | €10,499 | €8,646 | -€1,853 | -17.7% |
| Amounts payable | 17/49 | €535,128 | €537,906 | +€2,778 | +0.5% |
| Amounts payable after more than one year | 17 | €221,170 | €162,831 | -€58,339 | -26.4% |
| Financial debts | 170/4 | €221,170 | €162,831 | -€58,339 | -26.4% |
| Amounts payable within one year | 42/48 | €299,393 | €362,842 | +€63,449 | +21.2% |
| Current portion of amounts payable after more than one year | 42 | €96,955 | €101,064 | +€4,109 | +4.2% |
| Financial debts | 43 | €18,329 | €0 | -€18,329 | -100% |
| Credit institutions | 430/8 | €18,329 | €0 | -€18,329 | -100% |
| Trade debts | 44 | €20,968 | €131,602 | +€110,633 | +528% |
| Suppliers | 440/4 | €20,968 | €131,602 | +€110,633 | +528% |
| Taxes, remuneration and social security | 45 | €65,051 | €37,299 | -€27,752 | -42.7% |
| Taxes | 450/3 | €65,051 | €37,299 | -€27,752 | -42.7% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €98,089 | €92,877 | -€5,212 | -5.3% |
| Accrued charges and deferred income | 492/3 | €14,565 | €12,233 | -€2,333 | -16.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,898 | €74,590 | -€12,308 | -14.2% |
| Other operating charges | 640/8 | €7,337 | €7,406 | +€69 | +0.9% |
| Gross operating margin | 9900 | €150,771 | €105,048 | -€45,724 | -30.3% |
| Operating profit (loss) | 9901 | €56,537 | €23,052 | -€33,485 | -59.2% |
| Financial income | 75/76B | €163,539 | €5,458 | -€158,082 | -96.7% |
| Recurring financial income | 75 | €163,539 | €5,458 | -€158,082 | -96.7% |
| Financial charges | 65/66B | €20,117 | €15,668 | -€4,449 | -22.1% |
| Recurring financial charges | 65 | €20,117 | €15,668 | -€4,449 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €199,959 | €12,841 | -€187,117 | -93.6% |
| Income taxes | 67/77 | €27,263 | €3,495 | -€23,768 | -87.2% |
| Profit (loss) for the period | 9904 | €172,696 | €9,346 | -€163,349 | -94.6% |
| Profit (loss) for the period to be appropriated | 9905 | €172,696 | €9,346 | -€163,349 | -94.6% |
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.