Krea-bys: 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.
Krea-bys
Largest movements
- Tangible fixed assets +€27,506
up €27,506 (+657%), from €4,188 to €31,695
of which Furniture and vehicles: +€23,037
- Cash -€15,461
down €15,461 (-39.4%), from €39,207 to €23,746
mainly Investment in fixed assets (net) (-€31,907) and Net result for the year (-€8,668)
- Receivables within one year +€1,158
up €1,158 (+12.0%), from €9,630 to €10,788
of which Other amounts receivable: +€1,742
- Deferred charges and accrued income -€972
down €972 (-26.7%), from €3,648 to €2,676
- Profit (loss) carried forward -€48,297
no longer reported in 2025 (was €48,297)
- Reserves +€39,630
up €39,630 (+2,131%), from €1,860 to €41,490
- Debts after one year +€17,387
new in 2025: €17,387
- Current portion of long-term debt +€6,119
new in 2025: €6,119
- Tax, wage and social debts -€1,788
down €1,788 (-75.8%), from €2,359 to €570
- Gross operating margin -€19,043
down €19,043, from €17,634 to -€1,408
- Write-downs -€6,000
no longer reported in 2025 (was €6,000)
- Depreciation +€3,554
up €3,554 (+388%), from €916 to €4,471
- Taxes -€2,359
no longer reported in 2025 (was €2,359)
- Other operating charges +€1,119
up €1,119 (+73.2%), from €1,527 to €2,646
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.
Derived cash bridge
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 | €66,170 | €78,331 | +€12,161 | +18.4% |
| Fixed assets | 21/28 | €4,258 | €31,695 | +€27,436 | +644% |
| Tangible fixed assets | 22/27 | €4,188 | €31,695 | +€27,506 | +657% |
| Plant, machinery and equipment | 23 | €4,188 | €8,657 | +€4,469 | +107% |
| Furniture and vehicles | 24 | - | €23,037 | +€23,037 | |
| Financial fixed assets | 28 | €70 | - | -€70 | |
| Current assets | 29/58 | €61,912 | €46,636 | -€15,276 | -24.7% |
| Stocks and contracts in progress | 3 | €9,427 | €9,427 | = | 0.0% |
| Stocks | 30/36 | €9,427 | €9,427 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,630 | €10,788 | +€1,158 | +12.0% |
| Trade receivables | 40 | €1,145 | €562 | -€584 | -51.0% |
| Other amounts receivable | 41 | €8,484 | €10,226 | +€1,742 | +20.5% |
| Cash at bank and in hand | 54/58 | €39,207 | €23,746 | -€15,461 | -39.4% |
| Deferred charges and accrued income | 490/1 | €3,648 | €2,676 | -€972 | -26.7% |
| Total equity and liabilities | 10/49 | €66,170 | €78,331 | +€12,161 | +18.4% |
| Equity | 10/15 | €60,157 | €51,490 | -€8,668 | -14.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €41,490 | +€39,630 | +2,131% |
| Distributable reserves | 133 | €1,860 | €41,490 | +€39,630 | +2,131% |
| Profit (loss) carried forward | 14 | €48,297 | - | -€48,297 | |
| Amounts payable | 17/49 | €6,013 | €26,841 | +€20,828 | +346% |
| Amounts payable after more than one year | 17 | - | €17,387 | +€17,387 | |
| Financial debts | 170/4 | - | €17,387 | +€17,387 | |
| Amounts payable within one year | 42/48 | €6,013 | €9,454 | +€3,441 | +57.2% |
| Current portion of amounts payable after more than one year | 42 | - | €6,119 | +€6,119 | |
| Trade debts | 44 | €3,654 | €2,764 | -€890 | -24.4% |
| Suppliers | 440/4 | €3,654 | €2,764 | -€890 | -24.4% |
| Taxes, remuneration and social security | 45 | €2,359 | €570 | -€1,788 | -75.8% |
| Taxes | 450/3 | €2,359 | €570 | -€1,788 | -75.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €916 | €4,471 | +€3,554 | +388% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,000 | - | -€6,000 | |
| Other operating charges | 640/8 | €1,527 | €2,646 | +€1,119 | +73.2% |
| Gross operating margin | 9900 | €17,634 | -€1,408 | -€19,043 | |
| Operating profit (loss) | 9901 | €9,191 | -€8,524 | -€17,715 | |
| Financial income | 75/76B | €569 | €544 | -€25 | -4.4% |
| Recurring financial income | 75 | €569 | €544 | -€25 | -4.4% |
| Financial charges | 65/66B | €257 | €688 | +€431 | +168% |
| Recurring financial charges | 65 | €257 | €688 | +€431 | +168% |
| Profit (loss) for the period before taxes | 9903 | €9,503 | -€8,668 | -€18,171 | |
| Income taxes | 67/77 | €2,359 | - | -€2,359 | |
| Profit (loss) for the period | 9904 | €7,145 | -€8,668 | -€15,812 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,145 | -€8,668 | -€15,812 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.