CréSaCompta: 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.
CréSaCompta
Largest movements
- Cash +€12,839
up €12,839 (+280%), from €4,578 to €17,417
mainly Net result for the year (+€15,592) and Depreciation (+€4,520)
- Tangible fixed assets -€4,520
down €4,520 (-57.1%), from €7,912 to €3,391
- Deferred charges and accrued income -€2,397
down €2,397 (-55.4%), from €4,326 to €1,929
- Receivables within one year -€2,392
down €2,392 (-7.4%), from €32,189 to €29,796
of which Trade receivables: -€2,085
- Profit (loss) carried forward +€15,592
up €15,592 (+266%), from €5,864 to €21,456
- Trade debts -€12,466
down €12,466 (-59.2%), from €21,068 to €8,602
- Debts after one year -€4,820
no longer reported in 2025 (was €4,820)
- Short-term financial debts +€4,000
new in 2025: €4,000
- Tax, wage and social debts +€2,431
up €2,431 (+23.8%), from €10,225 to €12,657
of which Taxes: +€1,990
- Gross operating margin +€13,957
up €13,957 (+26.2%), from €53,171 to €67,128
- Taxes +€2,476
up €2,476 (+108%), from €2,300 to €4,776
- Write-downs +€2,460
new in 2025: €2,460
- Depreciation -€1,130
down €1,130 (-20.0%), from €5,650 to €4,520
- Staff costs +€973
up €973 (+2.7%), from €36,216 to €37,189
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 | €49,005 | €52,534 | +€3,529 | +7.2% |
| Fixed assets | 21/28 | €7,912 | €3,391 | -€4,520 | -57.1% |
| Tangible fixed assets | 22/27 | €7,912 | €3,391 | -€4,520 | -57.1% |
| Furniture and vehicles | 24 | €7,912 | €3,391 | -€4,520 | -57.1% |
| Current assets | 29/58 | €41,093 | €49,143 | +€8,049 | +19.6% |
| Amounts receivable within one year | 40/41 | €32,189 | €29,796 | -€2,392 | -7.4% |
| Trade receivables | 40 | €31,882 | €29,796 | -€2,085 | -6.5% |
| Other amounts receivable | 41 | €307 | - | -€307 | |
| Cash at bank and in hand | 54/58 | €4,578 | €17,417 | +€12,839 | +280% |
| Deferred charges and accrued income | 490/1 | €4,326 | €1,929 | -€2,397 | -55.4% |
| Total equity and liabilities | 10/49 | €49,005 | €52,534 | +€3,529 | +7.2% |
| Equity | 10/15 | €6,864 | €22,456 | +€15,592 | +227% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,864 | €21,456 | +€15,592 | +266% |
| Amounts payable | 17/49 | €42,141 | €30,079 | -€12,062 | -28.6% |
| Amounts payable after more than one year | 17 | €4,820 | - | -€4,820 | |
| Financial debts | 170/4 | €4,820 | - | -€4,820 | |
| Amounts payable within one year | 42/48 | €37,321 | €30,079 | -€7,242 | -19.4% |
| Current portion of amounts payable after more than one year | 42 | €4,628 | €4,820 | +€192 | +4.2% |
| Financial debts | 43 | - | €4,000 | +€4,000 | |
| Credit institutions | 430/8 | - | €4,000 | +€4,000 | |
| Trade debts | 44 | €21,068 | €8,602 | -€12,466 | -59.2% |
| Suppliers | 440/4 | €21,068 | €8,602 | -€12,466 | -59.2% |
| Taxes, remuneration and social security | 45 | €10,225 | €12,657 | +€2,431 | +23.8% |
| Taxes | 450/3 | €6,019 | €8,008 | +€1,990 | +33.1% |
| Remuneration and social security | 454/9 | €4,207 | €4,648 | +€442 | +10.5% |
| Other amounts payable | 47/48 | €1,400 | - | -€1,400 | |
| Remuneration, social security and pensions | 62 | €36,216 | €37,189 | +€973 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,650 | €4,520 | -€1,130 | -20.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,460 | +€2,460 | |
| Other operating charges | 640/8 | €772 | €400 | -€372 | -48.2% |
| Gross operating margin | 9900 | €53,171 | €67,128 | +€13,957 | +26.2% |
| Operating profit (loss) | 9901 | €10,533 | €22,559 | +€12,026 | +114% |
| Financial income | 75/76B | €12 | €1 | -€11 | -91.4% |
| Recurring financial income | 75 | €12 | €1 | -€11 | -91.4% |
| Financial charges | 65/66B | €2,381 | €2,192 | -€188 | -7.9% |
| Recurring financial charges | 65 | €2,381 | €2,192 | -€188 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €8,164 | €20,368 | +€12,204 | +149% |
| Income taxes | 67/77 | €2,300 | €4,776 | +€2,476 | +108% |
| Profit (loss) for the period | 9904 | €5,864 | €15,592 | +€9,728 | +166% |
| Profit (loss) for the period to be appropriated | 9905 | €5,864 | €15,592 | +€9,728 | +166% |
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 20 October 2026 via checked.be.