Cressius: 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.
Cressius
Largest movements
- Receivables within one year +€52,784
up €52,784 (+28.5%), from €184,988 to €237,771
of which Other amounts receivable: +€49,687
- Financial fixed assets +€14,277
up €14,277 (+453%), from €3,150 to €17,427
- Reserves +€27,871
up €27,871 (+12.1%), from €229,586 to €257,457
- Advances received +€14,435
up €14,435 (+21.1%), from €68,406 to €82,841
- Other debts +€12,403
up €12,403 (+42.3%), from €29,286 to €41,689
- Trade debts +€10,421
up €10,421 (+35.1%), from €29,660 to €40,081
- Tax, wage and social debts -€6,747
down €6,747 (-13.1%), from €51,525 to €44,778
of which Taxes: -€7,462
- Gross operating margin +€10,379
up €10,379 (+16.8%), from €61,702 to €72,081
- Other operating charges -€5,468
down €5,468 (-67.2%), from €8,134 to €2,666
- Taxes +€4,495
up €4,495 (+38.3%), from €11,742 to €16,237
- Financial income +€1,651
up €1,651 (+9.5%), from €17,423 to €19,074
- Staff costs +€1,556
up €1,556 (+4.2%), from €37,300 to €38,856
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 | €420,862 | €479,245 | +€58,383 | +13.9% |
| Fixed assets | 21/28 | €11,745 | €21,703 | +€9,958 | +84.8% |
| Intangible fixed assets | 21 | €298 | €95 | -€203 | -68.1% |
| Tangible fixed assets | 22/27 | €8,297 | €4,182 | -€4,115 | -49.6% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €341 | €170 | -€170 | -50.0% |
| Furniture and vehicles | 24 | €5,275 | €3,324 | -€1,951 | -37.0% |
| Other tangible fixed assets | 26 | €2,681 | €687 | -€1,994 | -74.4% |
| Financial fixed assets | 28 | €3,150 | €17,427 | +€14,277 | +453% |
| Current assets | 29/58 | €409,117 | €457,542 | +€48,425 | +11.8% |
| Amounts receivable after more than one year | 29 | €218,100 | €214,100 | -€4,000 | -1.8% |
| Other amounts receivable | 291 | €218,100 | €214,100 | -€4,000 | -1.8% |
| Amounts receivable within one year | 40/41 | €184,988 | €237,771 | +€52,784 | +28.5% |
| Trade receivables | 40 | €28,941 | €32,039 | +€3,097 | +10.7% |
| Other amounts receivable | 41 | €156,046 | €205,733 | +€49,687 | +31.8% |
| Cash at bank and in hand | 54/58 | €4,644 | €4,687 | +€43 | +0.9% |
| Deferred charges and accrued income | 490/1 | €1,386 | €984 | -€402 | -29.0% |
| Total equity and liabilities | 10/49 | €420,862 | €479,245 | +€58,383 | +13.9% |
| Equity | 10/15 | €241,986 | €269,857 | +€27,871 | +11.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €229,586 | €257,457 | +€27,871 | +12.1% |
| Distributable reserves | 133 | €229,586 | €257,457 | +€27,871 | +12.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €178,876 | €209,388 | +€30,512 | +17.1% |
| Amounts payable within one year | 42/48 | €178,876 | €209,388 | +€30,512 | +17.1% |
| Trade debts | 44 | €29,660 | €40,081 | +€10,421 | +35.1% |
| Suppliers | 440/4 | €29,660 | €40,081 | +€10,421 | +35.1% |
| Advances received on contracts in progress | 46 | €68,406 | €82,841 | +€14,435 | +21.1% |
| Taxes, remuneration and social security | 45 | €51,525 | €44,778 | -€6,747 | -13.1% |
| Taxes | 450/3 | €44,166 | €36,704 | -€7,462 | -16.9% |
| Remuneration and social security | 454/9 | €7,359 | €8,074 | +€715 | +9.7% |
| Other amounts payable | 47/48 | €29,286 | €41,689 | +€12,403 | +42.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €37,300 | €38,856 | +€1,556 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,936 | €4,318 | -€618 | -12.5% |
| Other operating charges | 640/8 | €8,134 | €2,666 | -€5,468 | -67.2% |
| Gross operating margin | 9900 | €61,702 | €72,081 | +€10,379 | +16.8% |
| Operating profit (loss) | 9901 | €11,332 | €26,241 | +€14,909 | +132% |
| Financial income | 75/76B | €17,423 | €19,074 | +€1,651 | +9.5% |
| Recurring financial income | 75 | €17,423 | €19,074 | +€1,651 | +9.5% |
| Financial charges | 65/66B | €1,478 | €1,207 | -€272 | -18.4% |
| Recurring financial charges | 65 | €1,478 | €1,207 | -€272 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €27,277 | €44,109 | +€16,832 | +61.7% |
| Income taxes | 67/77 | €11,742 | €16,237 | +€4,495 | +38.3% |
| Profit (loss) for the period | 9904 | €15,535 | €27,871 | +€12,337 | +79.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,535 | €27,871 | +€12,337 | +79.4% |
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 20 October 2026 via checked.be.