CRESTANI IMMO: 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.
CRESTANI IMMO
Largest movements
- Tangible fixed assets -€34,997
down €34,997 (-3.6%), from €970,399 to €935,401
of which Land and buildings: -€46,279
- Debts after one year -€75,416
down €75,416 (-10.2%), from €741,918 to €666,502
of which Financial debts: -€56,166
- Trade debts +€20,448
up €20,448 (+56.3%), from €36,288 to €56,736
- Reserves +€19,286
up €19,286 (+48.2%), from €40,024 to €59,310
of which Distributable reserves: +€19,286
- Depreciation -€13,126
down €13,126 (-21.4%), from €61,235 to €48,109
- Other operating charges +€10,023
up €10,023 (+27.9%), from €35,884 to €45,907
- Gross operating margin -€9,178
down €9,178 (-6.4%), from €143,525 to €134,347
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 | €1,001,170 | €968,830 | -€32,341 | -3.2% |
| Fixed assets | 21/28 | €970,399 | €935,401 | -€34,997 | -3.6% |
| Tangible fixed assets | 22/27 | €970,399 | €935,401 | -€34,997 | -3.6% |
| Land and buildings | 22 | €966,115 | €919,836 | -€46,279 | -4.8% |
| Plant, machinery and equipment | 23 | €4,283 | €15,565 | +€11,282 | +263.4% |
| Current assets | 29/58 | €30,772 | €33,428 | +€2,656 | +8.6% |
| Amounts receivable within one year | 40/41 | €1,184 | €6,877 | +€5,693 | +480.8% |
| Trade receivables | 40 | €1,184 | €5,165 | +€3,981 | +336.2% |
| Other amounts receivable | 41 | - | €1,712 | +€1,712 | |
| Cash at bank and in hand | 54/58 | €6,579 | €1,917 | -€4,662 | -70.9% |
| Deferred charges and accrued income | 490/1 | €23,009 | €24,634 | +€1,625 | +7.1% |
| Total equity and liabilities | 10/49 | €1,001,170 | €968,830 | -€32,341 | -3.2% |
| Equity | 10/15 | €160,024 | €179,310 | +€19,286 | +12.1% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Capital | 10 | €120,000 | €120,000 | = | 0.0% |
| Issued capital | 100 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €40,024 | €59,310 | +€19,286 | +48.2% |
| Non-distributable reserves | 130/1 | €12,000 | €12,000 | = | 0.0% |
| Legal reserve | 130 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €28,024 | €47,310 | +€19,286 | +68.8% |
| Amounts payable | 17/49 | €841,146 | €789,519 | -€51,627 | -6.1% |
| Amounts payable after more than one year | 17 | €741,918 | €666,502 | -€75,416 | -10.2% |
| Financial debts | 170/4 | €696,514 | €640,348 | -€56,166 | -8.1% |
| Other amounts payable | 178/9 | €45,404 | €26,154 | -€19,250 | -42.4% |
| Amounts payable within one year | 42/48 | €93,228 | €114,744 | +€21,516 | +23.1% |
| Current portion of amounts payable after more than one year | 42 | €54,948 | €56,166 | +€1,218 | +2.2% |
| Trade debts | 44 | €36,288 | €56,736 | +€20,448 | +56.3% |
| Suppliers | 440/4 | €36,288 | €56,736 | +€20,448 | +56.3% |
| Other amounts payable | 47/48 | €1,992 | €1,842 | -€150 | -7.5% |
| Accrued charges and deferred income | 492/3 | €6,000 | €8,274 | +€2,274 | +37.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,235 | €48,109 | -€13,126 | -21.4% |
| Other operating charges | 640/8 | €35,884 | €45,907 | +€10,023 | +27.9% |
| Gross operating margin | 9900 | €143,525 | €134,347 | -€9,178 | -6.4% |
| Operating profit (loss) | 9901 | €46,406 | €40,331 | -€6,074 | -13.1% |
| Financial charges | 65/66B | €21,219 | €21,045 | -€173 | -0.8% |
| Recurring financial charges | 65 | €20,174 | €18,800 | -€1,374 | -6.8% |
| Non-recurring financial charges | 66B | €1,045 | €2,246 | +€1,201 | +115.0% |
| Profit (loss) for the period before taxes | 9903 | €25,187 | €19,286 | -€5,901 | -23.4% |
| Profit (loss) for the period | 9904 | €25,187 | €19,286 | -€5,901 | -23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,187 | €19,286 | -€5,901 | -23.4% |
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 3 October 2026 via checked.be.