CRESCOMED: what changed
Two fiscal 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.
CRESCOMED
Largest movements
- Current investments +€111,638
up €111,638 (+66.2%), from €168,574 to €280,212
- Cash -€67,883
down €67,883 (-35.0%), from €193,968 to €126,086
mainly Current investments (-€111,638) and Contributions, distributions and other (-€50,586)
- Receivables within one year -€16,631
down €16,631 (-58.6%), from €28,399 to €11,768
of which Trade receivables: -€14,637
- Tangible fixed assets +€7,588
up €7,588 (+36.8%), from €20,603 to €28,191
of which Furniture and vehicles: +€12,906
- Reserves +€16,393
up €16,393 (+4.3%), from €377,722 to €394,115
- Tax, wage and social debts +€13,288
new in 2025: €13,288
- Other debts +€6,080
up €6,080 (+22.1%), from €27,463 to €33,543
- Gross operating margin +€17,180
up €17,180 (+23.7%), from €72,486 to €89,666
- Financial income +€11,669
up €11,669 (+492.6%), from €2,369 to €14,038
- Taxes +€7,872
up €7,872 (+42.2%), from €18,657 to €26,528
- Depreciation +€1,168
up €1,168 (+20.7%), from €5,648 to €6,817
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 | €420,236 | €454,949 | +€34,713 | +8.3% |
| Fixed assets | 21/28 | €20,603 | €28,191 | +€7,588 | +36.8% |
| Tangible fixed assets | 22/27 | €20,603 | €28,191 | +€7,588 | +36.8% |
| Plant, machinery and equipment | 23 | €19,786 | €14,468 | -€5,318 | -26.9% |
| Furniture and vehicles | 24 | €817 | €13,723 | +€12,906 | +1579.5% |
| Current assets | 29/58 | €399,633 | €426,757 | +€27,125 | +6.8% |
| Stocks and contracts in progress | 3 | €8,691 | €8,691 | = | 0.0% |
| Stocks | 30/36 | €8,691 | €8,691 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,399 | €11,768 | -€16,631 | -58.6% |
| Trade receivables | 40 | €15,082 | €444 | -€14,637 | -97.1% |
| Other amounts receivable | 41 | €13,317 | €11,324 | -€1,993 | -15.0% |
| Current investments | 50/53 | €168,574 | €280,212 | +€111,638 | +66.2% |
| Cash at bank and in hand | 54/58 | €193,968 | €126,086 | -€67,883 | -35.0% |
| Total equity and liabilities | 10/49 | €420,236 | €454,949 | +€34,713 | +8.3% |
| Equity | 10/15 | €390,122 | €406,515 | +€16,393 | +4.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €377,722 | €394,115 | +€16,393 | +4.3% |
| Distributable reserves | 133 | €377,722 | €394,115 | +€16,393 | +4.3% |
| Amounts payable | 17/49 | €30,114 | €48,434 | +€18,320 | +60.8% |
| Amounts payable within one year | 42/48 | €30,114 | €48,434 | +€18,320 | +60.8% |
| Trade debts | 44 | €2,651 | €1,603 | -€1,047 | -39.5% |
| Suppliers | 440/4 | €2,651 | €1,603 | -€1,047 | -39.5% |
| Taxes, remuneration and social security | 45 | - | €13,288 | +€13,288 | |
| Taxes | 450/3 | - | €13,288 | +€13,288 | |
| Other amounts payable | 47/48 | €27,463 | €33,543 | +€6,080 | +22.1% |
| Remuneration, social security and pensions | 62 | €2,141 | €2,098 | -€43 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,648 | €6,817 | +€1,168 | +20.7% |
| Other operating charges | 640/8 | €575 | €613 | +€39 | +6.7% |
| Gross operating margin | 9900 | €72,486 | €89,666 | +€17,180 | +23.7% |
| Operating profit (loss) | 9901 | €64,122 | €80,138 | +€16,016 | +25.0% |
| Financial income | 75/76B | €2,369 | €14,038 | +€11,669 | +492.6% |
| Recurring financial income | 75 | €2,369 | €14,038 | +€11,669 | +492.6% |
| Financial charges | 65/66B | €779 | €669 | -€110 | -14.1% |
| Recurring financial charges | 65 | €779 | €669 | -€110 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €65,713 | €93,507 | +€27,794 | +42.3% |
| Income taxes | 67/77 | €18,657 | €26,528 | +€7,872 | +42.2% |
| Profit (loss) for the period | 9904 | €47,056 | €66,979 | +€19,923 | +42.3% |
| Profit (loss) for the period to be appropriated | 9905 | €47,056 | €66,979 | +€19,923 | +42.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.