CRELEM SHOPS: 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.
CRELEM SHOPS
Largest movements
- Tangible fixed assets -€169,243
down €169,243 (-45.8%), from €369,163 to €199,920
of which Other tangible fixed assets: -€97,239
- Receivables within one year +€81,373
up €81,373 (+39.5%), from €205,941 to €287,314
of which Trade receivables: +€76,102
- Stocks and contracts +€6,426
up €6,426 (+21.0%), from €30,612 to €37,038
- Other debts +€272,704
up €272,704 (+1,042%), from €26,159 to €298,862
- Profit (loss) carried forward -€160,847
down €160,847 (-196%), from -€82,236 to -€243,083
- Debts after one year -€150,981
down €150,981 (-49.8%), from €302,875 to €151,894
- Tax, wage and social debts -€23,643
down €23,643 (-48.3%), from €48,963 to €25,320
of which Taxes: -€25,401
- Trade debts -€13,988
down €13,988 (-11.3%), from €123,590 to €109,602
- Other operating income -€282,524
down €282,524 (-94.4%), from €299,248 to €16,724
- Staff costs -€66,432
down €66,432 (-36.9%), from €180,265 to €113,833
- Goods and materials +€62,862
up €62,862 (+7.4%), from €850,950 to €913,813
of which Purchases: +€72,648
- Turnover +€61,531
up €61,531 (+5.6%), from €1.1m to €1.2m
- Services and other goods -€15,576
down €15,576 (-10.7%), from €146,123 to €130,546
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €608,671 | €524,942 | -€83,729 | -13.8% |
| Fixed assets | 21/28 | €369,163 | €199,920 | -€169,243 | -45.8% |
| Tangible fixed assets | 22/27 | €369,163 | €199,920 | -€169,243 | -45.8% |
| Plant, machinery and equipment | 23 | €25,658 | €17,329 | -€8,330 | -32.5% |
| Furniture and vehicles | 24 | €154 | €0 | -€154 | -100% |
| Leasing and similar rights | 25 | €134,717 | €71,197 | -€63,520 | -47.2% |
| Other tangible fixed assets | 26 | €208,633 | €111,394 | -€97,239 | -46.6% |
| Current assets | 29/58 | €239,508 | €325,022 | +€85,514 | +35.7% |
| Stocks and contracts in progress | 3 | €30,612 | €37,038 | +€6,426 | +21.0% |
| Stocks | 30/36 | €30,612 | €37,038 | +€6,426 | +21.0% |
| Raw materials and consumables | 30/31 | €24,571 | €27,289 | +€2,717 | +11.1% |
| Goods purchased for resale | 34 | €6,041 | €9,749 | +€3,708 | +61.4% |
| Amounts receivable within one year | 40/41 | €205,941 | €287,314 | +€81,373 | +39.5% |
| Trade receivables | 40 | €201,918 | €278,019 | +€76,102 | +37.7% |
| Other amounts receivable | 41 | €4,023 | €9,295 | +€5,272 | +131% |
| Deferred charges and accrued income | 490/1 | €2,955 | €670 | -€2,285 | -77.3% |
| Total equity and liabilities | 10/49 | €608,671 | €524,942 | -€83,729 | -13.8% |
| Equity | 10/15 | -€63,686 | -€224,533 | -€160,847 | -253% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,236 | -€243,083 | -€160,847 | -196% |
| Amounts payable | 17/49 | €672,357 | €749,475 | +€77,118 | +11.5% |
| Amounts payable after more than one year | 17 | €302,875 | €151,894 | -€150,981 | -49.8% |
| Financial debts | 170/4 | €302,875 | €151,894 | -€150,981 | -49.8% |
| Leasing and similar obligations | 172 | €131,447 | €66,180 | -€65,266 | -49.7% |
| Credit institutions | 173 | €171,428 | €85,714 | -€85,714 | -50.0% |
| Amounts payable within one year | 42/48 | €369,482 | €597,581 | +€228,099 | +61.7% |
| Current portion of amounts payable after more than one year | 42 | €150,079 | €150,981 | +€901 | +0.6% |
| Financial debts | 43 | €20,690 | €12,815 | -€7,875 | -38.1% |
| Credit institutions | 430/8 | €20,690 | €12,815 | -€7,875 | -38.1% |
| Trade debts | 44 | €123,590 | €109,602 | -€13,988 | -11.3% |
| Suppliers | 440/4 | €123,590 | €109,602 | -€13,988 | -11.3% |
| Taxes, remuneration and social security | 45 | €48,963 | €25,320 | -€23,643 | -48.3% |
| Taxes | 450/3 | €25,730 | €329 | -€25,401 | -98.7% |
| Remuneration and social security | 454/9 | €23,233 | €24,991 | +€1,758 | +7.6% |
| Other amounts payable | 47/48 | €26,159 | €298,862 | +€272,704 | +1,042% |
| Operating income | 70/76A | €1,404,751 | €1,183,758 | -€220,993 | -15.7% |
| Turnover | 70 | €1,105,503 | €1,167,034 | +€61,531 | +5.6% |
| Other operating income | 74 | €299,248 | €16,724 | -€282,524 | -94.4% |
| Operating charges | 60/66A | €1,353,914 | €1,335,352 | -€18,562 | -1.4% |
| Goods for resale, raw materials and consumables | 60 | €850,950 | €913,813 | +€62,862 | +7.4% |
| Purchases | 600/8 | €847,590 | €920,238 | +€72,648 | +8.6% |
| Change in stocks: decrease (increase) | 609 | €3,360 | -€6,426 | -€9,786 | |
| Services and other goods | 61 | €146,123 | €130,546 | -€15,576 | -10.7% |
| Remuneration, social security and pensions | 62 | €180,265 | €113,833 | -€66,432 | -36.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €174,170 | €174,360 | +€191 | +0.1% |
| Other operating charges | 640/8 | €2,406 | €2,800 | +€394 | +16.4% |
| Operating profit (loss) | 9901 | €50,837 | -€151,594 | -€202,431 | |
| Financial income | 75/76B | €51 | €19 | -€33 | -63.4% |
| Recurring financial income | 75 | €51 | €19 | -€33 | -63.4% |
| Other financial income | 752/9 | €51 | €19 | -€33 | -63.4% |
| Financial charges | 65/66B | €12,156 | €9,062 | -€3,094 | -25.5% |
| Recurring financial charges | 65 | €12,156 | €9,062 | -€3,094 | -25.5% |
| Debt charges | 650 | €11,770 | €8,573 | -€3,197 | -27.2% |
| Other financial charges | 652/9 | €386 | €489 | +€102 | +26.5% |
| Profit (loss) for the period before taxes | 9903 | €38,733 | -€160,637 | -€199,369 | |
| Income taxes | 67/77 | €226 | €211 | -€16 | -6.9% |
| Taxes | 670/3 | €226 | €211 | -€16 | -6.9% |
| Profit (loss) for the period | 9904 | €38,506 | -€160,847 | -€199,354 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,506 | -€160,847 | -€199,354 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.