Crescento: 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.
Crescento
Largest movements
- Financial fixed assets +€419,799
up €419,799 (+1679.2%), from €25,000 to €444,799
- Cash +€256,441
up €256,441 (+468.2%), from €54,771 to €311,212
mainly Net result for the year (+€351,833) and Other debts (+€207,524)
- Receivables within one year +€11,858
up €11,858 (+111.2%), from €10,665 to €22,523
of which Other amounts receivable: +€7,274
- Reserves +€351,833
up €351,833 (+568.9%), from €61,846 to €413,679
- Other debts +€207,524
up €207,524 (+43603.0%), from €476 to €208,000
- Tax, wage and social debts +€119,242
up €119,242 (+474.7%), from €25,121 to €144,364
of which Taxes: +€120,017
- Trade debts +€11,537
up €11,537 (+612.7%), from €1,883 to €13,420
- Gross operating margin +€302,885
up €302,885 (+510.7%), from €59,308 to €362,193
- Financial income +€102,288
up €102,288 (+63930006.3%), from €0 to €102,288
- Taxes +€99,075
up €99,075 (+811.8%), from €12,204 to €111,279
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 | €90,436 | €780,573 | +€690,136 | +763.1% |
| Fixed assets | 21/28 | €25,000 | €446,837 | +€421,837 | +1687.3% |
| Tangible fixed assets | 22/27 | - | €2,038 | +€2,038 | |
| Plant, machinery and equipment | 23 | - | €2,038 | +€2,038 | |
| Financial fixed assets | 28 | €25,000 | €444,799 | +€419,799 | +1679.2% |
| Current assets | 29/58 | €65,436 | €333,735 | +€268,299 | +410.0% |
| Amounts receivable within one year | 40/41 | €10,665 | €22,523 | +€11,858 | +111.2% |
| Trade receivables | 40 | €10,665 | €15,249 | +€4,584 | +43.0% |
| Other amounts receivable | 41 | - | €7,274 | +€7,274 | |
| Cash at bank and in hand | 54/58 | €54,771 | €311,212 | +€256,441 | +468.2% |
| Total equity and liabilities | 10/49 | €90,436 | €780,573 | +€690,136 | +763.1% |
| Equity | 10/15 | €62,846 | €414,679 | +€351,833 | +559.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €61,846 | €413,679 | +€351,833 | +568.9% |
| Distributable reserves | 133 | €61,846 | €413,679 | +€351,833 | +568.9% |
| Amounts payable | 17/49 | €27,590 | €365,894 | +€338,303 | +1226.2% |
| Amounts payable within one year | 42/48 | €27,480 | €365,784 | +€338,303 | +1231.1% |
| Trade debts | 44 | €1,883 | €13,420 | +€11,537 | +612.7% |
| Suppliers | 440/4 | €1,883 | €13,420 | +€11,537 | +612.7% |
| Taxes, remuneration and social security | 45 | €25,121 | €144,364 | +€119,242 | +474.7% |
| Taxes | 450/3 | €23,096 | €143,114 | +€120,017 | +519.6% |
| Remuneration and social security | 454/9 | €2,025 | €1,250 | -€775 | -38.3% |
| Other amounts payable | 47/48 | €476 | €208,000 | +€207,524 | +43603.0% |
| Accrued charges and deferred income | 492/3 | €110 | €110 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €634 | +€634 | |
| Other operating charges | 640/8 | €920 | €591 | -€329 | -35.8% |
| Gross operating margin | 9900 | €59,308 | €362,193 | +€302,885 | +510.7% |
| Operating profit (loss) | 9901 | €58,388 | €360,969 | +€302,581 | +518.2% |
| Financial income | 75/76B | €0 | €102,288 | +€102,288 | +63930006.3% |
| Recurring financial income | 75 | €0 | €102,288 | +€102,288 | +63930006.3% |
| Financial charges | 65/66B | €120 | €145 | +€25 | +20.6% |
| Recurring financial charges | 65 | €120 | €145 | +€25 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | €58,268 | €463,112 | +€404,844 | +694.8% |
| Income taxes | 67/77 | €12,204 | €111,279 | +€99,075 | +811.8% |
| Profit (loss) for the period | 9904 | €46,064 | €351,833 | +€305,769 | +663.8% |
| Profit (loss) for the period to be appropriated | 9905 | €46,064 | €351,833 | +€305,769 | +663.8% |
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 10 October 2026 via checked.be.