CREYNS BART: what changed
Two financial 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.
CREYNS BART
Largest movements
- Cash +€47,383
up €47,383 (+91.2%), from €51,954 to €99,336
mainly Other debts (+€93,802) and Net result for the year (+€55,170)
- Receivables within one year -€12,056
down €12,056 (-27.0%), from €44,686 to €32,629
of which Trade receivables: -€18,394
- Stocks and contracts +€9,840
up €9,840 (+104.7%), from €9,400 to €19,240
of which Contracts in progress: +€6,600
- Deferred charges and accrued income -€9,789
down €9,789 (-63.7%), from €15,376 to €5,587
- Other debts +€93,802
up €93,802 (+420.7%), from €22,296 to €116,098
- Reserves -€60,273
down €60,273 (-33.0%), from €182,854 to €122,581
- Gross operating margin +€24,084
up €24,084 (+42.7%), from €56,422 to €80,507
- Taxes +€5,427
up €5,427 (+32.6%), from €16,637 to €22,064
- Financial income -€3,124
down €3,124 (-66.8%), from €4,680 to €1,556
- Financial charges +€907
up €907 (+248.5%), from €365 to €1,272
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 | €229,690 | €263,107 | +€33,416 | +14.5% |
| Fixed assets | 21/28 | €5,875 | €3,914 | -€1,961 | -33.4% |
| Tangible fixed assets | 22/27 | €5,875 | €3,914 | -€1,961 | -33.4% |
| Plant, machinery and equipment | 23 | €2,230 | €1,422 | -€808 | -36.2% |
| Furniture and vehicles | 24 | €3,646 | €2,492 | -€1,153 | -31.6% |
| Current assets | 29/58 | €223,815 | €259,193 | +€35,378 | +15.8% |
| Stocks and contracts in progress | 3 | €9,400 | €19,240 | +€9,840 | +104.7% |
| Stocks | 30/36 | €9,400 | €12,640 | +€3,240 | +34.5% |
| Contracts in progress | 37 | - | €6,600 | +€6,600 | |
| Amounts receivable within one year | 40/41 | €44,686 | €32,629 | -€12,056 | -27.0% |
| Trade receivables | 40 | €41,953 | €23,559 | -€18,394 | -43.8% |
| Other amounts receivable | 41 | €2,732 | €9,070 | +€6,338 | +232.0% |
| Current investments | 50/53 | €102,400 | €102,400 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €51,954 | €99,336 | +€47,383 | +91.2% |
| Deferred charges and accrued income | 490/1 | €15,376 | €5,587 | -€9,789 | -63.7% |
| Total equity and liabilities | 10/49 | €229,690 | €263,107 | +€33,416 | +14.5% |
| Equity | 10/15 | €201,454 | €141,181 | -€60,273 | -29.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €182,854 | €122,581 | -€60,273 | -33.0% |
| Distributable reserves | 133 | €182,854 | €122,581 | -€60,273 | -33.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €28,236 | €121,926 | +€93,690 | +331.8% |
| Amounts payable within one year | 42/48 | €26,736 | €120,426 | +€93,690 | +350.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €3,918 | €4,296 | +€378 | +9.6% |
| Suppliers | 440/4 | €3,918 | €4,296 | +€378 | +9.6% |
| Taxes, remuneration and social security | 45 | €522 | €32 | -€490 | -93.8% |
| Taxes | 450/3 | €522 | €32 | -€490 | -93.8% |
| Other amounts payable | 47/48 | €22,296 | €116,098 | +€93,802 | +420.7% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,940 | €1,961 | +€21 | +1.1% |
| Other operating charges | 640/8 | €1,745 | €1,594 | -€150 | -8.6% |
| Gross operating margin | 9900 | €56,422 | €80,507 | +€24,084 | +42.7% |
| Operating profit (loss) | 9901 | €52,738 | €76,951 | +€24,214 | +45.9% |
| Financial income | 75/76B | €4,680 | €1,556 | -€3,124 | -66.8% |
| Recurring financial income | 75 | €4,680 | €1,556 | -€3,124 | -66.8% |
| Financial charges | 65/66B | €365 | €1,272 | +€907 | +248.5% |
| Recurring financial charges | 65 | €365 | €1,272 | +€907 | +248.5% |
| Profit (loss) for the period before taxes | 9903 | €57,053 | €77,235 | +€20,182 | +35.4% |
| Income taxes | 67/77 | €16,637 | €22,064 | +€5,427 | +32.6% |
| Profit (loss) for the period | 9904 | €40,416 | €55,170 | +€14,755 | +36.5% |
| Profit (loss) for the period to be appropriated | 9905 | €40,416 | €55,170 | +€14,755 | +36.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.