CREST HOMES: 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.
CREST HOMES
Largest movements
- Cash -€64,621
down €64,621 (-22.0%), from €293,970 to €229,349
mainly Tax, wage and social debts (-€41,774) and Net result for the year (-€32,596)
- Tangible fixed assets -€14,624
down €14,624 (-5.8%), from €253,640 to €239,016
of which Land and buildings: -€17,811
- Tax, wage and social debts -€41,774
no longer reported in 2025 (was €41,774)
- Profit (loss) carried forward -€32,596
down €32,596 (-84.7%), from -€38,486 to -€71,082
- Financial income +€9,083
up €9,083 (+9395.7%), from €97 to €9,179
- Gross operating margin -€2,085
down €2,085 (-15.6%), from -€13,393 to -€15,478
- Other operating charges +€1,430
up €1,430 (+29.8%), from €4,795 to €6,225
- Depreciation -€321
down €321 (-1.6%), from €20,288 to €19,968
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 | €933,522 | €863,656 | -€69,867 | -7.5% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €253,747 | €239,124 | -€14,624 | -5.8% |
| Tangible fixed assets | 22/27 | €253,640 | €239,016 | -€14,624 | -5.8% |
| Land and buildings | 22 | €246,477 | €228,666 | -€17,811 | -7.2% |
| Plant, machinery and equipment | 23 | €7,163 | €10,350 | +€3,187 | +44.5% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Financial fixed assets | 28 | €107 | €107 | = | 0.0% |
| Current assets | 29/58 | €679,775 | €624,532 | -€55,243 | -8.1% |
| Amounts receivable within one year | 40/41 | €5,151 | €14,481 | +€9,330 | +181.2% |
| Other amounts receivable | 41 | €5,151 | €14,481 | +€9,330 | +181.2% |
| Current investments | 50/53 | €379,499 | €379,499 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €293,970 | €229,349 | -€64,621 | -22.0% |
| Deferred charges and accrued income | 490/1 | €1,156 | €1,203 | +€47 | +4.1% |
| Total equity and liabilities | 10/49 | €933,522 | €863,656 | -€69,867 | -7.5% |
| Equity | 10/15 | €890,610 | €858,013 | -€32,596 | -3.7% |
| Contributions | 10/11 | €482,501 | €482,501 | = | 0.0% |
| Capital | 10 | €482,501 | - | -€482,501 | |
| Issued capital | 100 | €482,501 | - | -€482,501 | |
| Reserves | 13 | €446,595 | €446,595 | = | 0.0% |
| Non-distributable reserves | 130/1 | €52,658 | €52,658 | = | 0.0% |
| Legal reserve | 130 | €52,658 | - | -€52,658 | |
| Reserves not available under the articles | 1311 | - | €52,658 | +€52,658 | |
| Distributable reserves | 133 | €393,936 | €393,936 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,486 | -€71,082 | -€32,596 | -84.7% |
| Amounts payable | 17/49 | €42,913 | €5,642 | -€37,270 | -86.9% |
| Amounts payable within one year | 42/48 | €42,913 | €5,642 | -€37,270 | -86.9% |
| Trade debts | 44 | €73 | €4,576 | +€4,504 | +6175.9% |
| Suppliers | 440/4 | €73 | €4,576 | +€4,504 | +6175.9% |
| Taxes, remuneration and social security | 45 | €41,774 | - | -€41,774 | |
| Taxes | 450/3 | €41,774 | - | -€41,774 | |
| Other amounts payable | 47/48 | €1,066 | €1,066 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,288 | €19,968 | -€321 | -1.6% |
| Other operating charges | 640/8 | €4,795 | €6,225 | +€1,430 | +29.8% |
| Gross operating margin | 9900 | -€13,393 | -€15,478 | -€2,085 | -15.6% |
| Operating profit (loss) | 9901 | -€38,476 | -€41,671 | -€3,195 | -8.3% |
| Financial income | 75/76B | €97 | €9,179 | +€9,083 | +9395.7% |
| Recurring financial income | 75 | €97 | €9,179 | +€9,083 | +9395.7% |
| Financial charges | 65/66B | €106 | €105 | -€2 | -1.5% |
| Recurring financial charges | 65 | €106 | €105 | -€2 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | -€38,486 | -€32,596 | +€5,890 | +15.3% |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | -€38,486 | -€32,596 | +€5,890 | +15.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,486 | -€32,596 | +€5,890 | +15.3% |
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 4 October 2026 via checked.be.