CREVA: 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.
CREVA
Largest movements
- Tangible fixed assets +€65,064
up €65,064 (+34.8%), from €186,831 to €251,895
of which Land and buildings: +€47,882
- Receivables within one year +€25,055
up €25,055 (+51.8%), from €48,401 to €73,455
of which Other amounts receivable: +€19,888
- Cash -€13,210
down €13,210 (-9.1%), from €145,347 to €132,137
mainly Investment in fixed assets (net) (-€80,843) and Receivables within one year (-€25,055)
- Profit (loss) carried forward +€84,618
up €84,618, from €0 to €84,618
- Trade debts +€11,257
up €11,257 (+25.8%), from €43,563 to €54,820
- Tax, wage and social debts -€7,532
down €7,532 (-50.0%), from €15,048 to €7,517
of which Taxes: -€7,604
- Debts after one year -€6,980
down €6,980 (-6.1%), from €114,128 to €107,148
- Accrued charges and deferred income -€4,700
down €4,700 (-69.8%), from €6,734 to €2,034
- Gross operating margin +€60,858
up €60,858 (+65.6%), from €92,727 to €153,586
- Depreciation +€10,246
up €10,246 (+185.2%), from €5,533 to €15,779
- Taxes +€6,612
up €6,612 (+45.1%), from €14,668 to €21,280
- Financial income +€1,886
up €1,886 (+330.9%), from €570 to €2,456
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 | €381,835 | €460,812 | +€78,977 | +20.7% |
| Fixed assets | 21/28 | €187,125 | €252,189 | +€65,064 | +34.8% |
| Tangible fixed assets | 22/27 | €186,831 | €251,895 | +€65,064 | +34.8% |
| Land and buildings | 22 | €178,586 | €226,468 | +€47,882 | +26.8% |
| Plant, machinery and equipment | 23 | €4,255 | €2,537 | -€1,718 | -40.4% |
| Furniture and vehicles | 24 | €2,049 | €22,890 | +€20,841 | +1017.4% |
| Other tangible fixed assets | 26 | €1,942 | €0 | -€1,942 | -100.0% |
| Financial fixed assets | 28 | €294 | €294 | = | 0.0% |
| Current assets | 29/58 | €194,710 | €208,623 | +€13,913 | +7.1% |
| Stocks and contracts in progress | 3 | €183 | €183 | = | 0.0% |
| Stocks | 30/36 | €183 | €183 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €48,401 | €73,455 | +€25,055 | +51.8% |
| Trade receivables | 40 | €11,072 | €16,239 | +€5,167 | +46.7% |
| Other amounts receivable | 41 | €37,328 | €57,216 | +€19,888 | +53.3% |
| Cash at bank and in hand | 54/58 | €145,347 | €132,137 | -€13,210 | -9.1% |
| Deferred charges and accrued income | 490/1 | €779 | €2,847 | +€2,068 | +265.6% |
| Total equity and liabilities | 10/49 | €381,835 | €460,812 | +€78,977 | +20.7% |
| Equity | 10/15 | €118,503 | €203,121 | +€84,618 | +71.4% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €110,443 | €110,443 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €110,443 | €110,443 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €84,618 | +€84,618 | |
| Amounts payable | 17/49 | €263,332 | €257,691 | -€5,641 | -2.1% |
| Amounts payable after more than one year | 17 | €114,128 | €107,148 | -€6,980 | -6.1% |
| Financial debts | 170/4 | €114,128 | €107,148 | -€6,980 | -6.1% |
| Amounts payable within one year | 42/48 | €142,469 | €148,509 | +€6,039 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €6,866 | €6,980 | +€114 | +1.7% |
| Trade debts | 44 | €43,563 | €54,820 | +€11,257 | +25.8% |
| Suppliers | 440/4 | €43,563 | €54,820 | +€11,257 | +25.8% |
| Taxes, remuneration and social security | 45 | €15,048 | €7,517 | -€7,532 | -50.0% |
| Taxes | 450/3 | €7,604 | €0 | -€7,604 | -100.0% |
| Remuneration and social security | 454/9 | €7,444 | €7,517 | +€73 | +1.0% |
| Other amounts payable | 47/48 | €76,992 | €79,192 | +€2,200 | +2.9% |
| Accrued charges and deferred income | 492/3 | €6,734 | €2,034 | -€4,700 | -69.8% |
| Remuneration, social security and pensions | 62 | €25,058 | €26,087 | +€1,029 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,533 | €15,779 | +€10,246 | +185.2% |
| Other operating charges | 640/8 | €1,952 | €803 | -€1,149 | -58.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €92,727 | €153,586 | +€60,858 | +65.6% |
| Operating profit (loss) | 9901 | €60,184 | €110,916 | +€50,732 | +84.3% |
| Financial income | 75/76B | €570 | €2,456 | +€1,886 | +330.9% |
| Recurring financial income | 75 | €570 | €2,456 | +€1,886 | +330.9% |
| Financial charges | 65/66B | €2,300 | €2,141 | -€159 | -6.9% |
| Recurring financial charges | 65 | €2,300 | €2,141 | -€159 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €58,454 | €111,231 | +€52,777 | +90.3% |
| Income taxes | 67/77 | €14,668 | €21,280 | +€6,612 | +45.1% |
| Profit (loss) for the period | 9904 | €43,786 | €89,951 | +€46,165 | +105.4% |
| Profit (loss) for the period to be appropriated | 9905 | €43,786 | €89,951 | +€46,165 | +105.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.