CRESCENT CONSULTING: 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.
CRESCENT CONSULTING
Largest movements
- Tangible fixed assets +€256,408
up €256,408 (+118%), from €217,490 to €473,897
of which Land and buildings: +€259,114
- Receivables within one year -€50,193
down €50,193 (-57.5%), from €87,362 to €37,168
of which Trade receivables: -€54,861
- Cash +€20,757
up €20,757 (+16.9%), from €123,103 to €143,859
mainly Debts after one year (+€289,505) and Net result for the year (+€190,192)
- Debts after one year +€289,505
up €289,505 (+928%), from €31,185 to €320,691
of which Other amounts payable: +€300,000
- Profit (loss) carried forward -€45,103
down €45,103 (-15.1%), from €299,274 to €254,171
- Tax, wage and social debts -€13,793
down €13,793 (-33.0%), from €41,739 to €27,946
- Trade debts -€6,790
down €6,790 (-84.9%), from €8,002 to €1,212
- Gross operating margin +€171,589
up €171,589 (+120%), from €143,171 to €314,760
- Depreciation +€51,252
up €51,252 (+784%), from €6,540 to €57,792
- Taxes +€30,215
up €30,215 (+97.1%), from €31,117 to €61,332
- Financial charges +€3,458
up €3,458 (+308%), from €1,121 to €4,579
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 | €427,954 | €654,925 | +€226,971 | +53.0% |
| Fixed assets | 21/28 | €217,490 | €473,897 | +€256,408 | +118% |
| Tangible fixed assets | 22/27 | €217,490 | €473,897 | +€256,408 | +118% |
| Land and buildings | 22 | €213,162 | €472,276 | +€259,114 | +122% |
| Plant, machinery and equipment | 23 | €3,888 | €1,545 | -€2,343 | -60.3% |
| Furniture and vehicles | 24 | €440 | €77 | -€364 | -82.6% |
| Current assets | 29/58 | €210,464 | €181,027 | -€29,437 | -14.0% |
| Amounts receivable within one year | 40/41 | €87,362 | €37,168 | -€50,193 | -57.5% |
| Trade receivables | 40 | €87,362 | €32,500 | -€54,861 | -62.8% |
| Other amounts receivable | 41 | - | €4,668 | +€4,668 | |
| Cash at bank and in hand | 54/58 | €123,103 | €143,859 | +€20,757 | +16.9% |
| Total equity and liabilities | 10/49 | €427,954 | €654,925 | +€226,971 | +53.0% |
| Equity | 10/15 | €319,734 | €274,631 | -€45,103 | -14.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €299,274 | €254,171 | -€45,103 | -15.1% |
| Amounts payable | 17/49 | €108,220 | €380,293 | +€272,073 | +251% |
| Amounts payable after more than one year | 17 | €31,185 | €320,691 | +€289,505 | +928% |
| Financial debts | 170/4 | €31,185 | €20,691 | -€10,495 | -33.7% |
| Other amounts payable | 178/9 | - | €300,000 | +€300,000 | |
| Amounts payable within one year | 42/48 | €77,035 | €59,603 | -€17,432 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | €10,294 | €10,495 | +€201 | +2.0% |
| Trade debts | 44 | €8,002 | €1,212 | -€6,790 | -84.9% |
| Suppliers | 440/4 | €8,002 | €1,212 | -€6,790 | -84.9% |
| Taxes, remuneration and social security | 45 | €41,739 | €27,946 | -€13,793 | -33.0% |
| Taxes | 450/3 | €41,739 | €27,946 | -€13,793 | -33.0% |
| Other amounts payable | 47/48 | €17,000 | €19,950 | +€2,950 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,540 | €57,792 | +€51,252 | +784% |
| Other operating charges | 640/8 | €781 | €865 | +€85 | +10.9% |
| Gross operating margin | 9900 | €143,171 | €314,760 | +€171,589 | +120% |
| Operating profit (loss) | 9901 | €135,851 | €256,102 | +€120,252 | +88.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,121 | €4,579 | +€3,458 | +308% |
| Recurring financial charges | 65 | €1,121 | €4,579 | +€3,458 | +308% |
| Profit (loss) for the period before taxes | 9903 | €134,730 | €251,524 | +€116,794 | +86.7% |
| Income taxes | 67/77 | €31,117 | €61,332 | +€30,215 | +97.1% |
| Profit (loss) for the period | 9904 | €103,612 | €190,192 | +€86,579 | +83.6% |
| Profit (loss) for the period to be appropriated | 9905 | €103,612 | €190,192 | +€86,579 | +83.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.