CREPE & CREME: 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.
CREPE & CREME
Largest movements
- Tangible fixed assets -€44,674
down €44,674 (-7.5%), from €597,105 to €552,431
- Cash +€9,115
up €9,115 (+17.5%), from €51,960 to €61,075
mainly Depreciation (+€46,307) and Net result for the year (+€23,404)
- Debts after one year -€52,815
down €52,815 (-11.8%), from €447,327 to €394,513
- Reserves +€23,404
up €23,404 (+18.2%), from €128,488 to €151,892
- Other operating charges -€15,675
down €15,675 (-77.9%), from €20,123 to €4,448
- Staff costs +€12,274
up €12,274 (+12.3%), from €99,769 to €112,044
- Gross operating margin -€5,029
down €5,029 (-2.4%), from €209,686 to €204,656
- Depreciation -€3,030
down €3,030 (-6.1%), from €49,336 to €46,307
- Financial charges -€2,720
down €2,720 (-27.3%), from €9,953 to €7,234
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 | €663,230 | €634,996 | -€28,234 | -4.3% |
| Fixed assets | 21/28 | €598,701 | €553,549 | -€45,152 | -7.5% |
| Intangible fixed assets | 21 | €1,596 | €1,118 | -€478 | -29.9% |
| Tangible fixed assets | 22/27 | €597,105 | €552,431 | -€44,674 | -7.5% |
| Land and buildings | 22 | €486,088 | €472,360 | -€13,729 | -2.8% |
| Plant, machinery and equipment | 23 | €88,989 | €67,178 | -€21,811 | -24.5% |
| Furniture and vehicles | 24 | €22,028 | €12,894 | -€9,134 | -41.5% |
| Current assets | 29/58 | €64,530 | €81,447 | +€16,917 | +26.2% |
| Stocks and contracts in progress | 3 | €5,866 | €9,583 | +€3,717 | +63.4% |
| Stocks | 30/36 | €5,866 | €9,583 | +€3,717 | +63.4% |
| Amounts receivable within one year | 40/41 | €5,375 | €9,647 | +€4,272 | +79.5% |
| Trade receivables | 40 | - | €349 | +€349 | |
| Other amounts receivable | 41 | €5,375 | €9,298 | +€3,923 | +73.0% |
| Cash at bank and in hand | 54/58 | €51,960 | €61,075 | +€9,115 | +17.5% |
| Deferred charges and accrued income | 490/1 | €1,329 | €1,142 | -€187 | -14.1% |
| Total equity and liabilities | 10/49 | €663,230 | €634,996 | -€28,234 | -4.3% |
| Equity | 10/15 | €147,088 | €170,492 | +€23,404 | +15.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €128,488 | €151,892 | +€23,404 | +18.2% |
| Distributable reserves | 133 | €128,488 | €151,892 | +€23,404 | +18.2% |
| Amounts payable | 17/49 | €516,142 | €464,504 | -€51,638 | -10.0% |
| Amounts payable after more than one year | 17 | €447,327 | €394,513 | -€52,815 | -11.8% |
| Financial debts | 170/4 | €447,327 | €394,513 | -€52,815 | -11.8% |
| Amounts payable within one year | 42/48 | €68,815 | €69,992 | +€1,177 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €57,249 | €52,815 | -€4,434 | -7.7% |
| Trade debts | 44 | €1,561 | €1,787 | +€226 | +14.5% |
| Suppliers | 440/4 | €1,561 | €1,787 | +€226 | +14.5% |
| Taxes, remuneration and social security | 45 | €3,144 | €4,897 | +€1,753 | +55.8% |
| Taxes | 450/3 | €3,144 | €4,897 | +€1,753 | +55.8% |
| Other amounts payable | 47/48 | €6,861 | €10,493 | +€3,632 | +52.9% |
| Remuneration, social security and pensions | 62 | €99,769 | €112,044 | +€12,274 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,336 | €46,307 | -€3,030 | -6.1% |
| Other operating charges | 640/8 | €20,123 | €4,448 | -€15,675 | -77.9% |
| Gross operating margin | 9900 | €209,686 | €204,656 | -€5,029 | -2.4% |
| Operating profit (loss) | 9901 | €40,457 | €41,858 | +€1,401 | +3.5% |
| Financial income | 75/76B | €202 | €47 | -€154 | -76.5% |
| Recurring financial income | 75 | €202 | €47 | -€154 | -76.5% |
| Financial charges | 65/66B | €9,953 | €7,234 | -€2,720 | -27.3% |
| Recurring financial charges | 65 | €9,953 | €7,234 | -€2,720 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €30,705 | €34,671 | +€3,966 | +12.9% |
| Income taxes | 67/77 | €9,685 | €11,268 | +€1,583 | +16.3% |
| Profit (loss) for the period | 9904 | €21,020 | €23,404 | +€2,384 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,020 | €23,404 | +€2,384 | +11.3% |
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.