Cressato Consult: 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.
Cressato Consult
Largest movements
- Cash +€37,449
up €37,449 (+321%), from €11,671 to €49,121
mainly Net result for the year (+€53,838) and Current portion of long-term debt (+€18,008)
- Tangible fixed assets +€33,115
up €33,115 (+90.7%), from €36,498 to €69,613
of which Furniture and vehicles: +€32,944
- Receivables within one year +€20,469
up €20,469 (+156%), from €13,108 to €33,578
- Profit (loss) carried forward +€53,838
up €53,838 (+145%), from €37,155 to €90,993
- Current portion of long-term debt +€18,008
new in 2025: €18,008
- Tax, wage and social debts +€16,922
up €16,922 (+92.0%), from €18,396 to €35,318
- Gross operating margin +€37,683
up €37,683 (+77.0%), from €48,943 to €86,626
- Depreciation +€12,494
up €12,494 (+568%), from €2,201 to €14,695
- Taxes +€4,653
up €4,653 (+48.6%), from €9,566 to €14,219
- Financial charges +€3,874
new in 2025: €3,874
of which Non-recurring financial charges: +€2,704
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 | €62,034 | €152,536 | +€90,502 | +146% |
| Fixed assets | 21/28 | €36,498 | €69,613 | +€33,115 | +90.7% |
| Tangible fixed assets | 22/27 | €36,498 | €69,613 | +€33,115 | +90.7% |
| Land and buildings | 22 | €2,120 | €1,902 | -€218 | -10.3% |
| Plant, machinery and equipment | 23 | - | €389 | +€389 | |
| Furniture and vehicles | 24 | €34,379 | €67,323 | +€32,944 | +95.8% |
| Current assets | 29/58 | €25,536 | €82,923 | +€57,388 | +225% |
| Amounts receivable within one year | 40/41 | €13,108 | €33,578 | +€20,469 | +156% |
| Trade receivables | 40 | €13,108 | €33,578 | +€20,469 | +156% |
| Cash at bank and in hand | 54/58 | €11,671 | €49,121 | +€37,449 | +321% |
| Deferred charges and accrued income | 490/1 | €756 | €225 | -€531 | -70.3% |
| Total equity and liabilities | 10/49 | €62,034 | €152,536 | +€90,502 | +146% |
| Equity | 10/15 | €42,155 | €95,993 | +€53,838 | +128% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,155 | €90,993 | +€53,838 | +145% |
| Amounts payable | 17/49 | €19,878 | €56,543 | +€36,664 | +184% |
| Amounts payable within one year | 42/48 | €19,878 | €56,543 | +€36,664 | +184% |
| Current portion of amounts payable after more than one year | 42 | - | €18,008 | +€18,008 | |
| Trade debts | 44 | €1,185 | €1,470 | +€285 | +24.1% |
| Suppliers | 440/4 | €1,185 | €1,470 | +€285 | +24.1% |
| Taxes, remuneration and social security | 45 | €18,396 | €35,318 | +€16,922 | +92.0% |
| Taxes | 450/3 | €18,396 | €35,318 | +€16,922 | +92.0% |
| Other amounts payable | 47/48 | €298 | €1,748 | +€1,450 | +487% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,201 | €14,695 | +€12,494 | +568% |
| Other operating charges | 640/8 | €20 | - | -€20 | |
| Gross operating margin | 9900 | €48,943 | €86,626 | +€37,683 | +77.0% |
| Operating profit (loss) | 9901 | €46,722 | €71,931 | +€25,209 | +54.0% |
| Financial charges | 65/66B | - | €3,874 | +€3,874 | |
| Recurring financial charges | 65 | - | €1,169 | +€1,169 | |
| Non-recurring financial charges | 66B | - | €2,704 | +€2,704 | |
| Profit (loss) for the period before taxes | 9903 | €46,722 | €68,057 | +€21,335 | +45.7% |
| Income taxes | 67/77 | €9,566 | €14,219 | +€4,653 | +48.6% |
| Profit (loss) for the period | 9904 | €37,155 | €53,838 | +€16,683 | +44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €37,155 | €53,838 | +€16,683 | +44.9% |
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 21 October 2026 via checked.be.