CRESCELAN: what changed
Two fiscal 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.
What changed
CRESCELAN
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€229,389
2024 · €250,762-€21,373
Equity
€84,553
2024 · €85,164-€611
Cash
€36,617
2024 · €32,685+€3,932
Balance sheet total
€2.1m
2024 · €2.0m+€119,378
Largest movements
Assets
- Receivables within one year +€303,755
up €303,755 (+39.4%), from €770,545 to €1.1m
of which Other amounts receivable: +€290,355
- Tangible fixed assets -€207,354
down €207,354 (-51.0%), from €406,539 to €199,185
of which Leasing and similar rights: -€169,961
- Stocks and contracts +€43,683
up €43,683 (+7.0%), from €625,383 to €669,066
- Intangible fixed assets -€24,267
down €24,267 (-20.0%), from €121,267 to €97,000
Equity and liabilities
- Trade debts +€301,654
up €301,654 (+40.1%), from €752,354 to €1.1m
- Current portion of long-term debt -€115,461
down €115,461 (-63.7%), from €181,236 to €65,775
- Debts after one year -€52,442
down €52,442 (-39.2%), from €133,940 to €81,498
of which Financial debts: -€65,775
Income statement
- Turnover +€198,965
up €198,965 (+2.2%), from €9.1m to €9.3m
- Goods and materials +€158,244
up €158,244 (+2.3%), from €6.8m to €6.9m
of which Purchases: +€227,911
- Services and other goods +€140,385
up €140,385 (+12.0%), from €1.2m to €1.3m
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.
Result 2024
€250,762
Turnover
+€198,965
Other operating income
+€37,485
Goods and materials
-€158,244
Services and other goods
-€140,385
Staff costs
+€48,388
Depreciation
-€4,299
Other operating charges
-€110
Financial income
-€1,603
Financial charges
-€177
Taxes
-€1,394
Result 2025
€229,389
Cash bridge derived
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.
From operations
+€414,471
Investment
-€7,963
Financing
-€402,576
Cash 2024
€32,685
From operations (derived)
+€414,471
Net result for the year
+€229,389
Depreciation
+€239,583
Stocks and contracts
-€43,683
Receivables within one year
-€303,755
Deferred charges and accrued income
+€372
Trade debts
+€301,654
Tax, wage and social debts
-€3,898
Other debts
+€11,125
Accrued charges and deferred income
-€16,317
Investment (derived)
-€7,963
Investment in fixed assets (net)
-€7,963
Financing
-€402,576
Debts after one year
-€52,442
Current portion of long-term debt
-€115,461
Short-term financial debts
-€4,673
Contributions, distributions and other
-€230,000
Cash 2025
€36,617
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,956,790 | €2,076,168 | +€119,378 | +6.1% |
| Fixed assets | 21/28 | €527,806 | €296,186 | -€231,620 | -43.9% |
| Intangible fixed assets | 21 | €121,267 | €97,000 | -€24,267 | -20.0% |
| Tangible fixed assets | 22/27 | €406,539 | €199,185 | -€207,354 | -51.0% |
| Land and buildings | 22 | €6,192 | €2,611 | -€3,580 | -57.8% |
| Plant, machinery and equipment | 23 | €36,522 | €33,833 | -€2,689 | -7.4% |
| Leasing and similar rights | 25 | €261,006 | €91,045 | -€169,961 | -65.1% |
| Other tangible fixed assets | 26 | €102,820 | €71,696 | -€31,124 | -30.3% |
| Current assets | 29/58 | €1,428,985 | €1,779,983 | +€350,998 | +24.6% |
| Stocks and contracts in progress | 3 | €625,383 | €669,066 | +€43,683 | +7.0% |
| Stocks | 30/36 | €625,383 | €669,066 | +€43,683 | +7.0% |
| Raw materials and consumables | 30/31 | €14,779 | €15,707 | +€929 | +6.3% |
| Goods purchased for resale | 34 | €610,604 | €653,358 | +€42,754 | +7.0% |
| Amounts receivable within one year | 40/41 | €770,545 | €1,074,300 | +€303,755 | +39.4% |
| Trade receivables | 40 | €147,597 | €160,997 | +€13,400 | +9.1% |
| Other amounts receivable | 41 | €622,948 | €913,303 | +€290,355 | +46.6% |
| Cash at bank and in hand | 54/58 | €32,685 | €36,617 | +€3,932 | +12.0% |
| Deferred charges and accrued income | 490/1 | €372 | €0 | -€372 | -100.0% |
| Total equity and liabilities | 10/49 | €1,956,790 | €2,076,168 | +€119,378 | +6.1% |
| Equity | 10/15 | €85,164 | €84,553 | -€611 | -0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,564 | €65,953 | -€611 | -0.9% |
| Amounts payable | 17/49 | €1,871,627 | €1,991,616 | +€119,989 | +6.4% |
| Amounts payable after more than one year | 17 | €133,940 | €81,498 | -€52,442 | -39.2% |
| Financial debts | 170/4 | €133,940 | €68,165 | -€65,775 | -49.1% |
| Leasing and similar obligations | 172 | €133,940 | €68,165 | -€65,775 | -49.1% |
| Other amounts payable | 178/9 | - | €13,333 | +€13,333 | |
| Amounts payable within one year | 42/48 | €1,721,370 | €1,910,117 | +€188,748 | +11.0% |
| Current portion of amounts payable after more than one year | 42 | €181,236 | €65,775 | -€115,461 | -63.7% |
| Financial debts | 43 | €66,066 | €61,392 | -€4,673 | -7.1% |
| Credit institutions | 430/8 | €66,066 | €61,392 | -€4,673 | -7.1% |
| Trade debts | 44 | €752,354 | €1,054,008 | +€301,654 | +40.1% |
| Suppliers | 440/4 | €752,354 | €1,054,008 | +€301,654 | +40.1% |
| Taxes, remuneration and social security | 45 | €115,202 | €111,305 | -€3,898 | -3.4% |
| Taxes | 450/3 | €3,645 | €5,442 | +€1,796 | +49.3% |
| Remuneration and social security | 454/9 | €111,557 | €105,863 | -€5,694 | -5.1% |
| Other amounts payable | 47/48 | €606,512 | €617,638 | +€11,125 | +1.8% |
| Accrued charges and deferred income | 492/3 | €16,317 | €0 | -€16,317 | -100.0% |
| Operating income | 70/76A | €9,161,685 | €9,398,135 | +€236,450 | +2.6% |
| Turnover | 70 | €9,109,967 | €9,308,933 | +€198,965 | +2.2% |
| Other operating income | 74 | €51,717 | €89,203 | +€37,485 | +72.5% |
| Operating charges | 60/66A | €8,899,146 | €9,153,796 | +€254,650 | +2.9% |
| Goods for resale, raw materials and consumables | 60 | €6,788,095 | €6,946,338 | +€158,244 | +2.3% |
| Purchases | 600/8 | €6,762,110 | €6,990,021 | +€227,911 | +3.4% |
| Change in stocks: decrease (increase) | 609 | €25,985 | -€43,683 | -€69,668 | |
| Services and other goods | 61 | €1,170,071 | €1,310,456 | +€140,385 | +12.0% |
| Remuneration, social security and pensions | 62 | €702,252 | €653,865 | -€48,388 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €235,284 | €239,583 | +€4,299 | +1.8% |
| Other operating charges | 640/8 | €3,443 | €3,553 | +€110 | +3.2% |
| Operating profit (loss) | 9901 | €262,539 | €244,339 | -€18,200 | -6.9% |
| Financial income | 75/76B | €13,509 | €11,906 | -€1,603 | -11.9% |
| Recurring financial income | 75 | €13,509 | €11,906 | -€1,603 | -11.9% |
| Income from current assets | 751 | €12,915 | €10,763 | -€2,151 | -16.7% |
| Other financial income | 752/9 | €595 | €1,143 | +€548 | +92.2% |
| Financial charges | 65/66B | €19,898 | €20,074 | +€177 | +0.9% |
| Recurring financial charges | 65 | €19,898 | €20,074 | +€177 | +0.9% |
| Debt charges | 650 | €17,890 | €18,749 | +€859 | +4.8% |
| Other financial charges | 652/9 | €2,007 | €1,325 | -€682 | -34.0% |
| Profit (loss) for the period before taxes | 9903 | €256,151 | €236,172 | -€19,979 | -7.8% |
| Income taxes | 67/77 | €5,389 | €6,782 | +€1,394 | +25.9% |
| Taxes | 670/3 | €5,389 | €6,782 | +€1,394 | +25.9% |
| Profit (loss) for the period | 9904 | €250,762 | €229,389 | -€21,373 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €250,762 | €229,389 | -€21,373 | -8.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.