Crelast Consult: 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.
Crelast Consult
Largest movements
- Current investments +€274,918
up €274,918 (+110%), from €250,000 to €524,918
- Cash -€246,625
down €246,625 (-92.3%), from €267,341 to €20,716
mainly Current investments (-€274,918) and Contributions, distributions and other (-€75,000)
- Receivables within one year +€21,004
up €21,004 (+122%), from €17,146 to €38,150
of which Other amounts receivable: +€12,661
- Intangible fixed assets -€10,000
down €10,000 (-50.2%), from €19,918 to €9,918
- Other debts +€46,191
up €46,191 (+1,484%), from €3,113 to €49,304
- Tax, wage and social debts -€12,703
down €12,703 (-98.2%), from €12,932 to €228
- Gross operating margin -€124,089
down €124,089 (-55.2%), from €224,750 to €100,661
- Taxes -€30,492
down €30,492 (-62.4%), from €48,871 to €18,379
- Depreciation -€5,756
down €5,756 (-32.9%), from €17,513 to €11,757
- Financial income +€5,244
up €5,244 (+91.3%), from €5,741 to €10,985
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 | €558,510 | €597,894 | +€39,384 | +7.1% |
| Fixed assets | 21/28 | €21,890 | €10,132 | -€11,757 | -53.7% |
| Intangible fixed assets | 21 | €19,918 | €9,918 | -€10,000 | -50.2% |
| Tangible fixed assets | 22/27 | €1,942 | €184 | -€1,757 | -90.5% |
| Furniture and vehicles | 24 | €1,942 | €184 | -€1,757 | -90.5% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €536,621 | €587,762 | +€51,141 | +9.5% |
| Amounts receivable within one year | 40/41 | €17,146 | €38,150 | +€21,004 | +122% |
| Trade receivables | 40 | €16,925 | €25,268 | +€8,343 | +49.3% |
| Other amounts receivable | 41 | €221 | €12,882 | +€12,661 | +5,732% |
| Current investments | 50/53 | €250,000 | €524,918 | +€274,918 | +110% |
| Cash at bank and in hand | 54/58 | €267,341 | €20,716 | -€246,625 | -92.3% |
| Deferred charges and accrued income | 490/1 | €2,133 | €3,977 | +€1,844 | +86.5% |
| Total equity and liabilities | 10/49 | €558,510 | €597,894 | +€39,384 | +7.1% |
| Equity | 10/15 | €541,104 | €542,488 | +€1,383 | +0.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €538,104 | €539,488 | +€1,383 | +0.3% |
| Distributable reserves | 133 | €538,104 | €539,488 | +€1,383 | +0.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €17,406 | €55,407 | +€38,000 | +218% |
| Amounts payable within one year | 42/48 | €16,919 | €54,934 | +€38,015 | +225% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €29 | €0 | -€29 | -100% |
| Credit institutions | 430/8 | €29 | €0 | -€29 | -100% |
| Trade debts | 44 | €846 | €5,402 | +€4,556 | +538% |
| Suppliers | 440/4 | €846 | €5,402 | +€4,556 | +538% |
| Taxes, remuneration and social security | 45 | €12,932 | €228 | -€12,703 | -98.2% |
| Taxes | 450/3 | €12,932 | €228 | -€12,703 | -98.2% |
| Other amounts payable | 47/48 | €3,113 | €49,304 | +€46,191 | +1,484% |
| Accrued charges and deferred income | 492/3 | €487 | €472 | -€14 | -3.0% |
| Non-recurring operating income | 76A | - | €5,208 | +€5,208 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,513 | €11,757 | -€5,756 | -32.9% |
| Other operating charges | 640/8 | €1,063 | €2,800 | +€1,736 | +163% |
| Gross operating margin | 9900 | €224,750 | €100,661 | -€124,089 | -55.2% |
| Operating profit (loss) | 9901 | €206,173 | €86,104 | -€120,069 | -58.2% |
| Financial income | 75/76B | €5,741 | €10,985 | +€5,244 | +91.3% |
| Recurring financial income | 75 | €5,741 | €10,985 | +€5,244 | +91.3% |
| Financial charges | 65/66B | €2,113 | €2,327 | +€214 | +10.1% |
| Recurring financial charges | 65 | €2,113 | €2,327 | +€214 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €209,802 | €94,762 | -€115,039 | -54.8% |
| Income taxes | 67/77 | €48,871 | €18,379 | -€30,492 | -62.4% |
| Profit (loss) for the period | 9904 | €160,931 | €76,383 | -€84,548 | -52.5% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €160,931 | €76,383 | -€84,548 | -52.5% |
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 14 October 2026 via checked.be.