CRESCO CLINICAL: 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.
CRESCO CLINICAL
Largest movements
- Receivables within one year -€70,016
down €70,016 (-88.5%), from €79,129 to €9,113
of which Trade receivables: -€78,778
- Cash +€16,976
up €16,976 (+26.1%), from €64,969 to €81,946
mainly Receivables within one year (+€70,016) and Net result for the year (+€4,389)
- Tangible fixed assets -€2,080
no longer reported in 2025 (was €2,080)
- Other debts -€44,491
down €44,491 (-71.7%), from €62,089 to €17,598
- Tax, wage and social debts -€10,136
no longer reported in 2025 (was €10,136)
of which Taxes: -€7,636
- Gross operating margin -€42,498
down €42,498 (-83.2%), from €51,061 to €8,563
- Write-downs +€19,000
no longer reported in 2025 (was -€19,000)
- Taxes -€12,091
down €12,091 (-87.8%), from €13,769 to €1,679
- Depreciation -€1,999
down €1,999 (-49.0%), from €4,079 to €2,080
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 | €148,257 | €93,432 | -€54,825 | -37.0% |
| Fixed assets | 21/28 | €2,080 | - | -€2,080 | |
| Tangible fixed assets | 22/27 | €2,080 | - | -€2,080 | |
| Furniture and vehicles | 24 | €2,080 | - | -€2,080 | |
| Current assets | 29/58 | €146,177 | €93,432 | -€52,745 | -36.1% |
| Amounts receivable within one year | 40/41 | €79,129 | €9,113 | -€70,016 | -88.5% |
| Trade receivables | 40 | €78,778 | - | -€78,778 | |
| Other amounts receivable | 41 | €351 | €9,113 | +€8,762 | +2,497% |
| Cash at bank and in hand | 54/58 | €64,969 | €81,946 | +€16,976 | +26.1% |
| Deferred charges and accrued income | 490/1 | €2,079 | €2,374 | +€295 | +14.2% |
| Total equity and liabilities | 10/49 | €148,257 | €93,432 | -€54,825 | -37.0% |
| Equity | 10/15 | €75,723 | €75,723 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €22,096 | €22,096 | = | 0.0% |
| Distributable reserves | 133 | €22,096 | €22,096 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,627 | €51,627 | = | 0.0% |
| Amounts payable | 17/49 | €72,534 | €17,710 | -€54,825 | -75.6% |
| Amounts payable within one year | 42/48 | €72,224 | €17,598 | -€54,627 | -75.6% |
| Taxes, remuneration and social security | 45 | €10,136 | - | -€10,136 | |
| Taxes | 450/3 | €7,636 | - | -€7,636 | |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €62,089 | €17,598 | -€44,491 | -71.7% |
| Accrued charges and deferred income | 492/3 | €310 | €112 | -€198 | -63.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,079 | €2,080 | -€1,999 | -49.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€19,000 | - | +€19,000 | |
| Other operating charges | 640/8 | €677 | €697 | +€21 | +3.0% |
| Gross operating margin | 9900 | €51,061 | €8,563 | -€42,498 | -83.2% |
| Operating profit (loss) | 9901 | €65,305 | €5,786 | -€59,519 | -91.1% |
| Financial income | 75/76B | €415 | €421 | +€6 | +1.6% |
| Recurring financial income | 75 | €415 | €421 | +€6 | +1.6% |
| Financial charges | 65/66B | €323 | €140 | -€183 | -56.7% |
| Recurring financial charges | 65 | €323 | €140 | -€183 | -56.7% |
| Profit (loss) for the period before taxes | 9903 | €65,396 | €6,067 | -€59,329 | -90.7% |
| Income taxes | 67/77 | €13,769 | €1,679 | -€12,091 | -87.8% |
| Profit (loss) for the period | 9904 | €51,627 | €4,389 | -€47,238 | -91.5% |
| Profit (loss) for the period to be appropriated | 9905 | €51,627 | €4,389 | -€47,238 | -91.5% |
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 28 October 2026 via checked.be.