CRES CAPITAL: what changed
What changed
CRES CAPITAL
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€3,990
2024 · -€2,997-€993
Equity
€1,741
2024 · €5,731-€3,990
Cash
€255
2024 · €88+€167
Balance sheet total
€13,705
2024 · €23,587-€9,882
Largest movements
Assets
- Receivables within one year -€9,832
down €9,832 (-43.9%), from €22,382 to €12,549
of which Trade receivables: -€10,599
Equity and liabilities
- Trade debts -€6,336
down €6,336 (-39.1%), from €16,196 to €9,860
- Profit (loss) carried forward -€3,990
down €3,990 (-98.0%), from -€4,071 to -€8,061
- Accrued charges and deferred income +€444
new in 2025: €444
Income statement
- Gross operating margin -€1,109
down €1,109 (-45.5%), from -€2,440 to -€3,549
- Other operating charges -€236
down €236 (-34.7%), from €680 to €444
- Financial income -€65
down €65 (-29.9%), from €217 to €152
- Financial charges +€55
up €55 (+57.9%), from €95 to €150
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€2,997
Gross operating margin
-€1,109
Other operating charges
+€236
Financial income
-€65
Financial charges
-€55
Result 2025
-€3,990
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€167
Investment
€0
Financing
€0
Cash 2024
€88
From operations (derived)
+€167
Net result for the year
-€3,990
Receivables within one year
+€9,832
Deferred charges and accrued income
+€217
Trade debts
-€6,336
Accrued charges and deferred income
+€444
Cash 2025
€255
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,587 | €13,705 | -€9,882 | -41.9% |
| Fixed assets | 21/28 | €900 | €900 | = | 0.0% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €22,687 | €12,805 | -€9,882 | -43.6% |
| Amounts receivable within one year | 40/41 | €22,382 | €12,549 | -€9,832 | -43.9% |
| Trade receivables | 40 | €14,680 | €4,081 | -€10,599 | -72.2% |
| Other amounts receivable | 41 | €7,702 | €8,468 | +€766 | +10.0% |
| Cash at bank and in hand | 54/58 | €88 | €255 | +€167 | +189% |
| Deferred charges and accrued income | 490/1 | €217 | €0 | -€217 | -100% |
| Total equity and liabilities | 10/49 | €23,587 | €13,705 | -€9,882 | -41.9% |
| Equity | 10/15 | €5,731 | €1,741 | -€3,990 | -69.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,602 | €3,602 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,180 | €3,180 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,180 | €3,180 | = | 0.0% |
| Distributable reserves | 133 | €422 | €422 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,071 | -€8,061 | -€3,990 | -98.0% |
| Amounts payable | 17/49 | €17,856 | €11,964 | -€5,892 | -33.0% |
| Amounts payable within one year | 42/48 | €17,856 | €11,521 | -€6,336 | -35.5% |
| Trade debts | 44 | €16,196 | €9,860 | -€6,336 | -39.1% |
| Suppliers | 440/4 | €16,196 | €9,860 | -€6,336 | -39.1% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,661 | €1,661 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €444 | +€444 | |
| Other operating charges | 640/8 | €680 | €444 | -€236 | -34.7% |
| Gross operating margin | 9900 | -€2,440 | -€3,549 | -€1,109 | -45.5% |
| Operating profit (loss) | 9901 | -€3,119 | -€3,993 | -€874 | -28.0% |
| Financial income | 75/76B | €217 | €152 | -€65 | -29.9% |
| Recurring financial income | 75 | €217 | €152 | -€65 | -29.9% |
| Financial charges | 65/66B | €95 | €150 | +€55 | +57.9% |
| Recurring financial charges | 65 | €95 | €150 | +€55 | +57.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,997 | -€3,990 | -€993 | -33.1% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€2,997 | -€3,990 | -€993 | -33.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,997 | -€3,990 | -€993 | -33.1% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.