CREYAN: 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.
What changed
CREYAN
NACE 43.350, Other building finishing work
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€899,871
2024 · €453,446+€446,425
Equity
€1.7m
2024 · €837,243+€899,871
Cash
€7,880
2024 · €12,289-€4,409
Balance sheet total
€4.2m
2024 · €2.7m+€1.5m
Largest movements
Assets
- Tangible fixed assets +€2.7m
up €2.7m (+297.4%), from €923,395 to €3.7m
- Current investments -€1.3m
no longer reported in 2025 (was €1.3m)
- Receivables within one year +€59,336
up €59,336 (+11.7%), from €508,982 to €568,318
of which Trade receivables: +€183,696
Equity and liabilities
- Reserves +€1.3m
up €1.3m (+351.7%), from €366,659 to €1.7m
of which Tax-exempt reserves: +€899,680
- Profit (loss) carried forward -€389,610
no longer reported in 2025 (was €389,610)
- Other debts +€371,231
up €371,231 (+5468.6%), from €6,788 to €378,019
- Provisions +€299,893
up €299,893 (+348.0%), from €86,187 to €386,080
- Advances received +€147,041
new in 2025: €147,041
Income statement
- Gross operating margin +€817,438
up €817,438 (+122.0%), from €669,947 to €1.5m
- Taxes -€126,404
down €126,404 (-99.9%), from €126,553 to €149
- Depreciation +€124,938
up €124,938 (+112.3%), from €111,256 to €236,193
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.
Result 2024
€453,446
Gross operating margin
+€817,438
Depreciation
-€124,938
Other operating charges
-€7,260
Other operating items
+€2,722
Financial income
+€4,887
Financial charges
-€6,839
Taxes
+€126,404
Deferred taxes and other
-€365,991
Result 2025
€899,871
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.
From operations
+€1.8m
Investment
-€1.7m
Financing
-€140,780
Cash 2024
€12,289
From operations (derived)
+€1.8m
Net result for the year
+€899,871
Depreciation
+€236,193
Receivables within one year
-€59,336
Deferred charges and accrued income
+€4,812
Provisions
+€299,893
Trade debts
+€40,977
Tax, wage and social debts
-€122,520
Advances received
+€147,041
Other debts
+€371,231
Investment (derived)
-€1.7m
Investment in fixed assets (net)
-€3.0m
Current investments
+€1.3m
Financing
-€140,780
Debts after one year
-€146,103
Current portion of long-term debt
+€5,323
Cash 2025
€7,880
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,749,974 | €4,245,686 | +€1.5m | +54.4% |
| Fixed assets | 21/28 | €923,395 | €3,669,488 | +€2.7m | +297.4% |
| Tangible fixed assets | 22/27 | €923,395 | €3,669,488 | +€2.7m | +297.4% |
| Land and buildings | 22 | €923,395 | €3,669,488 | +€2.7m | +297.4% |
| Current assets | 29/58 | €1,826,579 | €576,198 | -€1.3m | -68.5% |
| Amounts receivable within one year | 40/41 | €508,982 | €568,318 | +€59,336 | +11.7% |
| Trade receivables | 40 | €11,175 | €194,871 | +€183,696 | +1643.8% |
| Other amounts receivable | 41 | €497,807 | €373,447 | -€124,360 | -25.0% |
| Current investments | 50/53 | €1,300,496 | - | -€1.3m | |
| Cash at bank and in hand | 54/58 | €12,289 | €7,880 | -€4,409 | -35.9% |
| Deferred charges and accrued income | 490/1 | €4,812 | - | -€4,812 | |
| Total equity and liabilities | 10/49 | €2,749,974 | €4,245,686 | +€1.5m | +54.4% |
| Equity | 10/15 | €837,243 | €1,737,114 | +€899,871 | +107.5% |
| Contributions | 10/11 | €80,973 | €80,973 | = | 0.0% |
| Capital | 10 | €80,973 | €80,973 | = | 0.0% |
| Issued capital | 100 | €80,973 | €80,973 | = | 0.0% |
| Reserves | 13 | €366,659 | €1,656,141 | +€1.3m | +351.7% |
| Non-distributable reserves | 130/1 | €8,097 | €8,097 | = | 0.0% |
| Legal reserve | 130 | €8,097 | €8,097 | = | 0.0% |
| Tax-exempt reserves | 132 | €258,562 | €1,158,241 | +€899,680 | +348.0% |
| Distributable reserves | 133 | €100,000 | €489,802 | +€389,802 | +389.8% |
| Profit (loss) carried forward | 14 | €389,610 | - | -€389,610 | |
| Provisions and deferred taxes | 16 | €86,187 | €386,080 | +€299,893 | +348.0% |
| Deferred taxes | 168 | €86,187 | €386,080 | +€299,893 | +348.0% |
| Amounts payable | 17/49 | €1,826,543 | €2,122,491 | +€295,948 | +16.2% |
| Amounts payable after more than one year | 17 | €1,534,575 | €1,388,472 | -€146,103 | -9.5% |
| Financial debts | 170/4 | €1,534,575 | €1,388,472 | -€146,103 | -9.5% |
| Amounts payable within one year | 42/48 | €291,968 | €734,020 | +€442,051 | +151.4% |
| Current portion of amounts payable after more than one year | 42 | €143,743 | €149,066 | +€5,323 | +3.7% |
| Trade debts | 44 | €2,600 | €43,577 | +€40,977 | +1575.8% |
| Suppliers | 440/4 | €2,600 | €43,577 | +€40,977 | +1575.8% |
| Advances received on contracts in progress | 46 | - | €147,041 | +€147,041 | |
| Taxes, remuneration and social security | 45 | €138,837 | €16,317 | -€122,520 | -88.2% |
| Taxes | 450/3 | €138,837 | €16,317 | -€122,520 | -88.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €6,788 | €378,019 | +€371,231 | +5468.6% |
| Non-recurring operating income | 76A | €0 | €1,243,927 | +€1.2m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €111,256 | €236,193 | +€124,938 | +112.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €10,693 | €17,952 | +€7,260 | +67.9% |
| Non-recurring operating charges | 66A | €2,722 | - | -€2,722 | |
| Gross operating margin | 9900 | €669,947 | €1,487,385 | +€817,438 | +122.0% |
| Operating profit (loss) | 9901 | €545,276 | €1,233,240 | +€687,963 | +126.2% |
| Financial income | 75/76B | €6,344 | €11,230 | +€4,887 | +77.0% |
| Recurring financial income | 75 | €6,344 | €11,198 | +€4,854 | +76.5% |
| Non-recurring financial income | 76B | - | €33 | +€33 | |
| Financial charges | 65/66B | €37,718 | €44,557 | +€6,839 | +18.1% |
| Recurring financial charges | 65 | €37,718 | €38,916 | +€1,198 | +3.2% |
| Non-recurring financial charges | 66B | - | €5,641 | +€5,641 | |
| Profit (loss) for the period before taxes | 9903 | €513,902 | €1,199,913 | +€686,011 | +133.5% |
| Transfer from deferred taxes | 780 | €66,097 | €11,089 | -€55,009 | -83.2% |
| Transfer to deferred taxes | 680 | - | €310,982 | +€310,982 | |
| Income taxes | 67/77 | €126,553 | €149 | -€126,404 | -99.9% |
| Profit (loss) for the period | 9904 | €453,446 | €899,871 | +€446,425 | +98.5% |
| Transfer from tax-exempt reserves | 789 | €198,292 | €33,266 | -€165,026 | -83.2% |
| Transfer to tax-exempt reserves | 689 | - | €932,945 | +€932,945 | |
| Profit (loss) for the period to be appropriated | 9905 | €651,738 | €192 | -€651,547 | -100.0% |
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 3 October 2026 via checked.be.