CrescorConsult: 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.
CrescorConsult
Largest movements
- Current investments -€175,000
down €175,000 (-41.2%), from €425,000 to €250,000
- Cash +€150,105
up €150,105 (+314%), from €47,836 to €197,941
mainly Current investments (+€175,000) and Net result for the year (+€117,315)
- Deferred charges and accrued income +€18,000
new in 2025: €18,000
- Receivables within one year -€14,192
down €14,192 (-18.8%), from €75,640 to €61,448
of which Other amounts receivable: -€20,539
- Other debts -€26,548
down €26,548 (-18.7%), from €141,963 to €115,415
- Trade debts +€21,780
new in 2025: €21,780
- Reserves -€12,991
down €12,991 (-3.5%), from €374,758 to €361,766
of which Distributable reserves: -€12,991
- Gross operating margin -€11,640
down €11,640 (-7.3%), from €158,780 to €147,140
- Taxes -€2,348
down €2,348 (-5.4%), from €43,883 to €41,535
- Financial income +€2,043
up €2,043 (+17.6%), from €11,580 to €13,622
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 | €570,687 | €548,273 | -€22,414 | -3.9% |
| Fixed assets | 21/28 | €22,211 | €20,884 | -€1,327 | -6.0% |
| Tangible fixed assets | 22/27 | €10,211 | €8,884 | -€1,327 | -13.0% |
| Plant, machinery and equipment | 23 | €10,211 | €8,884 | -€1,327 | -13.0% |
| Financial fixed assets | 28 | €12,000 | €12,000 | = | 0.0% |
| Current assets | 29/58 | €548,476 | €527,389 | -€21,088 | -3.8% |
| Amounts receivable within one year | 40/41 | €75,640 | €61,448 | -€14,192 | -18.8% |
| Trade receivables | 40 | €27,050 | €33,396 | +€6,346 | +23.5% |
| Other amounts receivable | 41 | €48,591 | €28,052 | -€20,539 | -42.3% |
| Current investments | 50/53 | €425,000 | €250,000 | -€175,000 | -41.2% |
| Cash at bank and in hand | 54/58 | €47,836 | €197,941 | +€150,105 | +314% |
| Deferred charges and accrued income | 490/1 | - | €18,000 | +€18,000 | |
| Total equity and liabilities | 10/49 | €570,687 | €548,273 | -€22,414 | -3.9% |
| Equity | 10/15 | €393,308 | €380,316 | -€12,991 | -3.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €374,758 | €361,766 | -€12,991 | -3.5% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €372,903 | €359,911 | -€12,991 | -3.5% |
| Amounts payable | 17/49 | €177,380 | €167,957 | -€9,423 | -5.3% |
| Amounts payable within one year | 42/48 | €177,380 | €167,957 | -€9,423 | -5.3% |
| Trade debts | 44 | - | €21,780 | +€21,780 | |
| Suppliers | 440/4 | - | €21,780 | +€21,780 | |
| Taxes, remuneration and social security | 45 | €35,416 | €30,761 | -€4,655 | -13.1% |
| Taxes | 450/3 | €35,416 | €30,761 | -€4,655 | -13.1% |
| Other amounts payable | 47/48 | €141,963 | €115,415 | -€26,548 | -18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,327 | €1,327 | = | 0.0% |
| Other operating charges | 640/8 | €593 | €531 | -€62 | -10.4% |
| Gross operating margin | 9900 | €158,780 | €147,140 | -€11,640 | -7.3% |
| Operating profit (loss) | 9901 | €156,860 | €145,282 | -€11,578 | -7.4% |
| Financial income | 75/76B | €11,580 | €13,622 | +€2,043 | +17.6% |
| Recurring financial income | 75 | €11,580 | €13,622 | +€2,043 | +17.6% |
| Financial charges | 65/66B | €54 | €54 | +€0 | +0.1% |
| Recurring financial charges | 65 | €54 | €54 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €168,386 | €158,850 | -€9,536 | -5.7% |
| Income taxes | 67/77 | €43,883 | €41,535 | -€2,348 | -5.4% |
| Profit (loss) for the period | 9904 | €124,503 | €117,315 | -€7,187 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €124,503 | €117,315 | -€7,187 | -5.8% |
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 19 October 2026 via checked.be.