CRESCEMA: 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.
What changed
CRESCEMA
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€129,952
2024 · €340,651-€210,700
Equity
€349,023
2024 · €219,071+€129,952
Cash
€60,157
2024 · €73,560-€13,403
Balance sheet total
€3.6m
2024 · €4.0m-€459,870
Largest movements
Assets
- Receivables within one year -€317,483
down €317,483 (-14.0%), from €2.3m to €2.0m
of which Other amounts receivable: -€365,362
- Tangible fixed assets -€177,292
down €177,292 (-18.2%), from €976,354 to €799,062
of which Other tangible fixed assets: -€166,485
- Stocks and contracts +€49,189
up €49,189 (+7.2%), from €687,522 to €736,711
Equity and liabilities
- Other debts -€306,783
down €306,783 (-48.2%), from €637,066 to €330,282
- Debts after one year -€180,507
down €180,507 (-15.2%), from €1.2m to €1.0m
- Profit (loss) carried forward +€129,952
up €129,952 (+109%), from €119,071 to €249,023
- Trade debts -€67,077
down €67,077 (-4.4%), from €1.5m to €1.4m
Income statement
- Turnover -€12.8m
no longer reported in 2025 (was €12.8m)
- Goods and materials -€9.6m
no longer reported in 2025 (was €9.6m)
of which Purchases: -€9.6m
- Services and other goods -€1.7m
no longer reported in 2025 (was €1.7m)
- Gross operating margin +€1.3m
new in 2025: €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
€340,651
Turnover
-€12.8m
Other operating income
-€66,464
Goods and materials
+€9.6m
Services and other goods
+€1.7m
Staff costs
+€53,369
Depreciation
+€63,454
Other operating charges
-€2,104
Other operating items
+€1.3m
Financial income
+€1,199
Financial charges
+€15,173
Taxes
-€453
Result 2025
€129,952
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€319,319
Investment
-€111,892
Financing
-€220,830
Cash 2024
€73,560
From operations (derived)
+€319,319
Net result for the year
+€129,952
Depreciation
+€289,185
Stocks and contracts
-€49,189
Receivables within one year
+€317,483
Deferred charges and accrued income
+€880
Trade debts
-€67,077
Tax, wage and social debts
+€1,988
Other debts
-€306,783
Accrued charges and deferred income
+€2,880
Investment (derived)
-€111,892
Investment in fixed assets (net)
-€111,892
Financing
-€220,830
Debts after one year
-€180,507
Current portion of long-term debt
-€37,556
Short-term financial debts
-€2,767
Cash 2025
€60,157
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,027,431 | €3,567,561 | -€459,870 | -11.4% |
| Fixed assets | 21/28 | €976,354 | €799,062 | -€177,292 | -18.2% |
| Tangible fixed assets | 22/27 | €976,354 | €799,062 | -€177,292 | -18.2% |
| Plant, machinery and equipment | 23 | €413,170 | €406,174 | -€6,996 | -1.7% |
| Furniture and vehicles | 24 | €15,503 | €11,692 | -€3,811 | -24.6% |
| Other tangible fixed assets | 26 | €547,680 | €381,195 | -€166,485 | -30.4% |
| Current assets | 29/58 | €3,051,077 | €2,768,499 | -€282,577 | -9.3% |
| Stocks and contracts in progress | 3 | €687,522 | €736,711 | +€49,189 | +7.2% |
| Stocks | 30/36 | €687,522 | €736,711 | +€49,189 | +7.2% |
| Raw materials and consumables | 30/31 | €15,863 | - | -€15,863 | |
| Goods purchased for resale | 34 | €671,659 | - | -€671,659 | |
| Amounts receivable within one year | 40/41 | €2,273,693 | €1,956,210 | -€317,483 | -14.0% |
| Trade receivables | 40 | €183,058 | €230,937 | +€47,878 | +26.2% |
| Other amounts receivable | 41 | €2,090,635 | €1,725,273 | -€365,362 | -17.5% |
| Cash at bank and in hand | 54/58 | €73,560 | €60,157 | -€13,403 | -18.2% |
| Deferred charges and accrued income | 490/1 | €16,302 | €15,421 | -€880 | -5.4% |
| Total equity and liabilities | 10/49 | €4,027,431 | €3,567,561 | -€459,870 | -11.4% |
| Equity | 10/15 | €219,071 | €349,023 | +€129,952 | +59.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119,071 | €249,023 | +€129,952 | +109% |
| Amounts payable | 17/49 | €3,808,360 | €3,218,538 | -€589,822 | -15.5% |
| Amounts payable after more than one year | 17 | €1,186,250 | €1,005,743 | -€180,507 | -15.2% |
| Financial debts | 170/4 | €1,186,250 | €1,005,743 | -€180,507 | -15.2% |
| Subordinated loans | 170 | €650,000 | - | -€650,000 | |
| Credit institutions | 173 | €536,250 | - | -€536,250 | |
| Amounts payable within one year | 42/48 | €2,607,137 | €2,194,943 | -€412,195 | -15.8% |
| Current portion of amounts payable after more than one year | 42 | €232,556 | €195,000 | -€37,556 | -16.1% |
| Financial debts | 43 | €81,275 | €78,508 | -€2,767 | -3.4% |
| Credit institutions | 430/8 | €81,275 | €78,508 | -€2,767 | -3.4% |
| Trade debts | 44 | €1,510,237 | €1,443,160 | -€67,077 | -4.4% |
| Suppliers | 440/4 | €1,510,237 | €1,443,160 | -€67,077 | -4.4% |
| Taxes, remuneration and social security | 45 | €146,004 | €147,992 | +€1,988 | +1.4% |
| Taxes | 450/3 | €4,611 | €5,032 | +€421 | +9.1% |
| Remuneration and social security | 454/9 | €141,393 | €142,960 | +€1,567 | +1.1% |
| Other amounts payable | 47/48 | €637,066 | €330,282 | -€306,783 | -48.2% |
| Accrued charges and deferred income | 492/3 | €14,973 | €17,853 | +€2,880 | +19.2% |
| Operating income | 70/76A | €12,884,230 | - | -€12.9m | |
| Turnover | 70 | €12,817,766 | - | -€12.8m | |
| Other operating income | 74 | €66,464 | - | -€66,464 | |
| Operating charges | 60/66A | €12,519,946 | - | -€12.5m | |
| Goods for resale, raw materials and consumables | 60 | €9,576,766 | - | -€9.6m | |
| Purchases | 600/8 | €9,603,803 | - | -€9.6m | |
| Change in stocks: decrease (increase) | 609 | -€27,037 | - | +€27,037 | |
| Services and other goods | 61 | €1,689,800 | - | -€1.7m | |
| Remuneration, social security and pensions | 62 | €896,207 | €842,838 | -€53,369 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €352,638 | €289,185 | -€63,454 | -18.0% |
| Other operating charges | 640/8 | €4,535 | €6,639 | +€2,104 | +46.4% |
| Gross operating margin | 9900 | - | €1,276,327 | +€1.3m | |
| Operating profit (loss) | 9901 | €364,285 | €137,665 | -€226,620 | -62.2% |
| Financial income | 75/76B | €33,095 | €34,294 | +€1,199 | +3.6% |
| Recurring financial income | 75 | €33,095 | €34,294 | +€1,199 | +3.6% |
| Income from current assets | 751 | €31,017 | - | -€31,017 | |
| Other financial income | 752/9 | €2,078 | - | -€2,078 | |
| Financial charges | 65/66B | €51,889 | €36,715 | -€15,173 | -29.2% |
| Recurring financial charges | 65 | €51,889 | €36,715 | -€15,173 | -29.2% |
| Debt charges | 650 | €36,025 | - | -€36,025 | |
| Other financial charges | 652/9 | €15,864 | - | -€15,864 | |
| Profit (loss) for the period before taxes | 9903 | €345,491 | €135,244 | -€210,247 | -60.9% |
| Income taxes | 67/77 | €4,840 | €5,292 | +€453 | +9.4% |
| Taxes | 670/3 | €4,840 | - | -€4,840 | |
| Profit (loss) for the period | 9904 | €340,651 | €129,952 | -€210,700 | -61.9% |
| Profit (loss) for the period to be appropriated | 9905 | €340,651 | €129,952 | -€210,700 | -61.9% |
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 16 October 2026 via checked.be.