CrestView: 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.
CrestView
Largest movements
- Receivables within one year +€46,356
up €46,356 (+196.4%), from €23,601 to €69,957
of which Other amounts receivable: +€29,757
- Cash -€16,865
down €16,865 (-64.5%), from €26,151 to €9,286
mainly Receivables within one year (-€46,356) and Other debts (-€14,540)
- Deferred charges and accrued income -€2,905
down €2,905 (-23.4%), from €12,428 to €9,523
- Tangible fixed assets -€1,737
down €1,737 (-30.9%), from €5,627 to €3,890
of which Other tangible fixed assets: -€1,011
- Profit (loss) carried forward +€29,339
up €29,339 (+93.7%), from €31,301 to €60,640
- Other debts -€14,540
no longer reported in 2025 (was €14,540)
- Trade debts +€9,454
up €9,454 (+307.9%), from €3,071 to €12,525
- Tax, wage and social debts +€1,076
up €1,076 (+6.6%), from €16,414 to €17,490
of which Taxes: +€1,285
- Gross operating margin +€3,071
up €3,071 (+7.9%), from €38,763 to €41,834
- Financial charges -€1,578
down €1,578 (-40.8%), from €3,869 to €2,290
- Taxes +€1,473
up €1,473 (+19.8%), from €7,425 to €8,897
- Financial income +€1,050
up €1,050 (+61740.0%), from €2 to €1,051
- Depreciation +€856
up €856 (+97.1%), from €881 to €1,737
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 | €67,806 | €92,656 | +€24,850 | +36.6% |
| Fixed assets | 21/28 | €5,627 | €3,890 | -€1,737 | -30.9% |
| Tangible fixed assets | 22/27 | €5,627 | €3,890 | -€1,737 | -30.9% |
| Furniture and vehicles | 24 | €826 | €101 | -€725 | -87.8% |
| Other tangible fixed assets | 26 | €4,800 | €3,789 | -€1,011 | -21.1% |
| Current assets | 29/58 | €62,179 | €88,766 | +€26,587 | +42.8% |
| Amounts receivable within one year | 40/41 | €23,601 | €69,957 | +€46,356 | +196.4% |
| Trade receivables | 40 | €23,601 | €40,200 | +€16,599 | +70.3% |
| Other amounts receivable | 41 | - | €29,757 | +€29,757 | |
| Cash at bank and in hand | 54/58 | €26,151 | €9,286 | -€16,865 | -64.5% |
| Deferred charges and accrued income | 490/1 | €12,428 | €9,523 | -€2,905 | -23.4% |
| Total equity and liabilities | 10/49 | €67,806 | €92,656 | +€24,850 | +36.6% |
| Equity | 10/15 | €33,301 | €62,640 | +€29,339 | +88.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,301 | €60,640 | +€29,339 | +93.7% |
| Amounts payable | 17/49 | €34,505 | €30,015 | -€4,490 | -13.0% |
| Amounts payable within one year | 42/48 | €34,025 | €30,015 | -€4,010 | -11.8% |
| Trade debts | 44 | €3,071 | €12,525 | +€9,454 | +307.9% |
| Suppliers | 440/4 | €3,071 | €12,525 | +€9,454 | +307.9% |
| Taxes, remuneration and social security | 45 | €16,414 | €17,490 | +€1,076 | +6.6% |
| Taxes | 450/3 | €16,205 | €17,490 | +€1,285 | +7.9% |
| Remuneration and social security | 454/9 | €209 | - | -€209 | |
| Other amounts payable | 47/48 | €14,540 | - | -€14,540 | |
| Accrued charges and deferred income | 492/3 | €480 | - | -€480 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €881 | €1,737 | +€856 | +97.1% |
| Other operating charges | 640/8 | €998 | €621 | -€377 | -37.8% |
| Gross operating margin | 9900 | €38,763 | €41,834 | +€3,071 | +7.9% |
| Operating profit (loss) | 9901 | €36,883 | €39,476 | +€2,593 | +7.0% |
| Financial income | 75/76B | €2 | €1,051 | +€1,050 | +61740.0% |
| Recurring financial income | 75 | €2 | €1,051 | +€1,050 | +61740.0% |
| Financial charges | 65/66B | €3,869 | €2,290 | -€1,578 | -40.8% |
| Recurring financial charges | 65 | €3,869 | €2,290 | -€1,578 | -40.8% |
| Profit (loss) for the period before taxes | 9903 | €33,016 | €38,237 | +€5,221 | +15.8% |
| Income taxes | 67/77 | €7,425 | €8,897 | +€1,473 | +19.8% |
| Profit (loss) for the period | 9904 | €25,591 | €29,339 | +€3,748 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,591 | €29,339 | +€3,748 | +14.6% |
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 8 October 2026 via checked.be.