CRESS: 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.
CRESS
Largest movements
- Receivables within one year +€143,587
up €143,587 (+363%), from €39,529 to €183,116
of which Other amounts receivable: +€149,679
- Deferred charges and accrued income +€8,480
up €8,480 (+4,036%), from €210 to €8,690
- Cash -€2,686
down €2,686 (-85.0%), from €3,161 to €475
mainly Receivables within one year (-€143,587) and Deferred charges and accrued income (-€8,480)
- Short-term financial debts +€150,000
new in 2025: €150,000
- Other debts -€6,643
no longer reported in 2025 (was €6,643)
- Reserves +€5,353
up €5,353 (+15.2%), from €35,204 to €40,557
of which Distributable reserves: +€7,213
- Financial charges +€8,442
up €8,442 (+894%), from €944 to €9,387
- Gross operating margin +€5,963
up €5,963 (+39.7%), from €15,014 to €20,977
- Depreciation -€5,301
down €5,301 (-78.6%), from €6,746 to €1,446
- Taxes +€1,605
up €1,605 (+88.4%), from €1,815 to €3,420
- Other operating charges +€370
up €370 (+67.4%), from €548 to €918
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 | €63,317 | €214,189 | +€150,872 | +238% |
| Fixed assets | 21/28 | €20,418 | €21,909 | +€1,491 | +7.3% |
| Tangible fixed assets | 22/27 | €2,418 | €3,909 | +€1,491 | +61.7% |
| Plant, machinery and equipment | 23 | €1,601 | €1,201 | -€400 | -25.0% |
| Furniture and vehicles | 24 | €77 | €2,338 | +€2,261 | +2,943% |
| Leasing and similar rights | 25 | €740 | €370 | -€370 | -50.0% |
| Financial fixed assets | 28 | €18,000 | €18,000 | = | 0.0% |
| Current assets | 29/58 | €42,899 | €192,280 | +€149,380 | +348% |
| Amounts receivable within one year | 40/41 | €39,529 | €183,116 | +€143,587 | +363% |
| Trade receivables | 40 | €9,007 | €2,915 | -€6,093 | -67.6% |
| Other amounts receivable | 41 | €30,522 | €180,201 | +€149,679 | +490% |
| Cash at bank and in hand | 54/58 | €3,161 | €475 | -€2,686 | -85.0% |
| Deferred charges and accrued income | 490/1 | €210 | €8,690 | +€8,480 | +4,036% |
| Total equity and liabilities | 10/49 | €63,317 | €214,189 | +€150,872 | +238% |
| Equity | 10/15 | €53,804 | €59,157 | +€5,353 | +9.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €35,204 | €40,557 | +€5,353 | +15.2% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €33,344 | €40,557 | +€7,213 | +21.6% |
| Amounts payable | 17/49 | €9,513 | €155,031 | +€145,518 | +1,530% |
| Amounts payable within one year | 42/48 | €9,513 | €154,319 | +€144,805 | +1,522% |
| Financial debts | 43 | - | €150,000 | +€150,000 | |
| Credit institutions | 430/8 | - | €150,000 | +€150,000 | |
| Trade debts | 44 | €1,004 | €892 | -€112 | -11.2% |
| Suppliers | 440/4 | €1,004 | €892 | -€112 | -11.2% |
| Taxes, remuneration and social security | 45 | €1,866 | €3,427 | +€1,560 | +83.6% |
| Taxes | 450/3 | €1,866 | €3,427 | +€1,560 | +83.6% |
| Other amounts payable | 47/48 | €6,643 | - | -€6,643 | |
| Accrued charges and deferred income | 492/3 | - | €713 | +€713 | |
| Non-recurring operating income | 76A | - | €8,803 | +€8,803 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,746 | €1,446 | -€5,301 | -78.6% |
| Other operating charges | 640/8 | €548 | €918 | +€370 | +67.4% |
| Gross operating margin | 9900 | €15,014 | €20,977 | +€5,963 | +39.7% |
| Operating profit (loss) | 9901 | €7,719 | €18,614 | +€10,894 | +141% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €944 | €9,387 | +€8,442 | +894% |
| Recurring financial charges | 65 | €944 | €9,387 | +€8,442 | +894% |
| Profit (loss) for the period before taxes | 9903 | €6,775 | €9,227 | +€2,452 | +36.2% |
| Income taxes | 67/77 | €1,815 | €3,420 | +€1,605 | +88.4% |
| Profit (loss) for the period | 9904 | €4,960 | €5,807 | +€848 | +17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,960 | €5,807 | +€848 | +17.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.