Crescemaas: 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.
Crescemaas
Largest movements
- Tangible fixed assets -€1.2m
down €1.2m (-100.0%), from €1.2m to €0
- Stocks and contracts -€367,358
down €367,358 (-100.0%), from €367,358 to €0
- Receivables within one year +€316,591
up €316,591 (+303.6%), from €104,286 to €420,877
of which Trade receivables: +€334,426
- Cash -€25,797
down €25,797 (-98.2%), from €26,272 to €475
mainly Debts after one year (-€1.1m) and Receivables within one year (-€316,591)
- Debts after one year -€1.1m
down €1.1m (-100.0%), from €1.1m to €0
- Profit (loss) carried forward +€291,661
up €291,661 (+14.0%), from -€2.1m to -€1.8m
- Trade debts -€283,733
down €283,733 (-69.6%), from €407,424 to €123,692
- Current portion of long-term debt -€219,806
down €219,806 (-100.0%), from €219,806 to €0
- Other debts +€95,423
up €95,423 (+5.4%), from €1.8m to €1.9m
- Turnover -€3.5m
down €3.5m (-74.9%), from €4.7m to €1.2m
- Goods and materials -€2.7m
down €2.7m (-71.5%), from €3.8m to €1.1m
of which Purchases: -€3.0m
- Other operating income +€565,558
up €565,558 (+1874.5%), from €30,172 to €595,729
- Services and other goods -€525,573
down €525,573 (-63.4%), from €828,528 to €302,955
- Staff costs -€326,845
down €326,845 (-82.2%), from €397,511 to €70,666
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,751,179 | €421,352 | -€1.3m | -75.9% |
| Fixed assets | 21/28 | €1,247,726 | €0 | -€1.2m | -100.0% |
| Tangible fixed assets | 22/27 | €1,247,726 | €0 | -€1.2m | -100.0% |
| Plant, machinery and equipment | 23 | €403,472 | €0 | -€403,472 | -100.0% |
| Leasing and similar rights | 25 | €372,156 | €0 | -€372,156 | -100.0% |
| Other tangible fixed assets | 26 | €472,098 | €0 | -€472,098 | -100.0% |
| Current assets | 29/58 | €503,453 | €421,352 | -€82,101 | -16.3% |
| Stocks and contracts in progress | 3 | €367,358 | €0 | -€367,358 | -100.0% |
| Stocks | 30/36 | €367,358 | €0 | -€367,358 | -100.0% |
| Raw materials and consumables | 30/31 | €7,019 | €0 | -€7,019 | -100.0% |
| Goods purchased for resale | 34 | €360,339 | €0 | -€360,339 | -100.0% |
| Amounts receivable within one year | 40/41 | €104,286 | €420,877 | +€316,591 | +303.6% |
| Trade receivables | 40 | €67,414 | €401,840 | +€334,426 | +496.1% |
| Other amounts receivable | 41 | €36,872 | €19,037 | -€17,835 | -48.4% |
| Cash at bank and in hand | 54/58 | €26,272 | €475 | -€25,797 | -98.2% |
| Deferred charges and accrued income | 490/1 | €5,537 | €0 | -€5,537 | -100.0% |
| Total equity and liabilities | 10/49 | €1,751,179 | €421,352 | -€1.3m | -75.9% |
| Equity | 10/15 | -€1,862,985 | -€1,571,324 | +€291,661 | +15.7% |
| Contributions | 10/11 | €218,550 | €218,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,081,535 | -€1,789,874 | +€291,661 | +14.0% |
| Amounts payable | 17/49 | €3,614,164 | €1,992,676 | -€1.6m | -44.9% |
| Amounts payable after more than one year | 17 | €1,126,140 | €0 | -€1.1m | -100.0% |
| Financial debts | 170/4 | €1,126,140 | €0 | -€1.1m | -100.0% |
| Subordinated loans | 170 | €400,000 | €0 | -€400,000 | -100.0% |
| Leasing and similar obligations | 172 | €301,995 | €0 | -€301,995 | -100.0% |
| Credit institutions | 173 | €424,145 | €0 | -€424,145 | -100.0% |
| Amounts payable within one year | 42/48 | €2,484,024 | €1,992,676 | -€491,348 | -19.8% |
| Current portion of amounts payable after more than one year | 42 | €219,806 | €0 | -€219,806 | -100.0% |
| Financial debts | 43 | €36,582 | €0 | -€36,582 | -100.0% |
| Credit institutions | 430/8 | €36,582 | €0 | -€36,582 | -100.0% |
| Trade debts | 44 | €407,424 | €123,692 | -€283,733 | -69.6% |
| Suppliers | 440/4 | €407,424 | €123,692 | -€283,733 | -69.6% |
| Taxes, remuneration and social security | 45 | €46,651 | €0 | -€46,651 | -100.0% |
| Taxes | 450/3 | €3,964 | €0 | -€3,964 | -100.0% |
| Remuneration and social security | 454/9 | €42,688 | €0 | -€42,688 | -100.0% |
| Other amounts payable | 47/48 | €1,773,561 | €1,868,985 | +€95,423 | +5.4% |
| Accrued charges and deferred income | 492/3 | €4,000 | €0 | -€4,000 | -100.0% |
| Operating income | 70/76A | €4,738,630 | €1,777,292 | -€3.0m | -62.5% |
| Turnover | 70 | €4,708,188 | €1,181,433 | -€3.5m | -74.9% |
| Other operating income | 74 | €30,172 | €595,729 | +€565,558 | +1874.5% |
| Non-recurring operating income | 76A | €270 | €130 | -€140 | -51.9% |
| Operating charges | 60/66A | €5,301,114 | €1,448,161 | -€3.9m | -72.7% |
| Goods for resale, raw materials and consumables | 60 | €3,765,680 | €1,072,733 | -€2.7m | -71.5% |
| Purchases | 600/8 | €3,746,501 | €705,375 | -€3.0m | -81.2% |
| Change in stocks: decrease (increase) | 609 | €19,180 | €367,358 | +€348,178 | +1815.4% |
| Services and other goods | 61 | €828,528 | €302,955 | -€525,573 | -63.4% |
| Remuneration, social security and pensions | 62 | €397,511 | €70,666 | -€326,845 | -82.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €306,359 | €0 | -€306,359 | -100.0% |
| Other operating charges | 640/8 | €3,036 | €1,807 | -€1,229 | -40.5% |
| Operating profit (loss) | 9901 | -€562,484 | €329,131 | +€891,615 | |
| Financial income | 75/76B | €198 | €157 | -€41 | -20.7% |
| Recurring financial income | 75 | €198 | €157 | -€41 | -20.7% |
| Other financial income | 752/9 | €198 | €157 | -€41 | -20.7% |
| Financial charges | 65/66B | €46,218 | €37,223 | -€8,996 | -19.5% |
| Recurring financial charges | 65 | €46,218 | €37,223 | -€8,996 | -19.5% |
| Debt charges | 650 | €42,209 | €32,969 | -€9,240 | -21.9% |
| Other financial charges | 652/9 | €4,010 | €4,254 | +€245 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | -€608,504 | €292,065 | +€900,570 | |
| Income taxes | 67/77 | €319 | €404 | +€85 | +26.5% |
| Taxes | 670/3 | €319 | €404 | +€85 | +26.5% |
| Profit (loss) for the period | 9904 | -€608,824 | €291,661 | +€900,485 | |
| Profit (loss) for the period to be appropriated | 9905 | -€608,824 | €291,661 | +€900,485 |
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 10 October 2026 via checked.be.