LA CRECELLE: 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.
LA CRECELLE
Largest movements
- Cash -€12,587
down €12,587 (-26.8%), from €47,000 to €34,414
mainly Debts after one year (-€15,165) and Tax, wage and social debts (-€13,379)
- Stocks and contracts -€11,076
down €11,076 (-5.5%), from €201,871 to €190,795
- Tangible fixed assets -€5,664
down €5,664 (-39.8%), from €14,229 to €8,565
of which Furniture and vehicles: -€4,801
- Debts after one year -€15,165
down €15,165 (-18.6%), from €81,632 to €66,467
- Tax, wage and social debts -€13,379
down €13,379 (-43.9%), from €30,475 to €17,096
of which Remuneration and social security: -€7,148
- Other debts +€4,422
up €4,422 (+79.3%), from €5,578 to €10,000
- Reserves -€3,100
down €3,100 (-7.4%), from €42,100 to €39,000
- Gross operating margin -€9,979
down €9,979 (-13.3%), from €75,015 to €65,036
- Depreciation -€3,691
down €3,691 (-39.5%), from €9,354 to €5,664
- Staff costs -€2,800
down €2,800 (-6.5%), from €42,894 to €40,094
- Taxes -€1,037
down €1,037 (-20.0%), from €5,174 to €4,137
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 | €265,829 | €233,774 | -€32,055 | -12.1% |
| Fixed assets | 21/28 | €14,229 | €8,565 | -€5,664 | -39.8% |
| Tangible fixed assets | 22/27 | €14,229 | €8,565 | -€5,664 | -39.8% |
| Plant, machinery and equipment | 23 | €832 | €370 | -€462 | -55.6% |
| Furniture and vehicles | 24 | €11,313 | €6,511 | -€4,801 | -42.4% |
| Other tangible fixed assets | 26 | €2,085 | €1,684 | -€401 | -19.2% |
| Current assets | 29/58 | €251,600 | €225,209 | -€26,391 | -10.5% |
| Stocks and contracts in progress | 3 | €201,871 | €190,795 | -€11,076 | -5.5% |
| Stocks | 30/36 | €201,871 | €190,795 | -€11,076 | -5.5% |
| Amounts receivable within one year | 40/41 | €1,399 | - | -€1,399 | |
| Trade receivables | 40 | €1,399 | - | -€1,399 | |
| Cash at bank and in hand | 54/58 | €47,000 | €34,414 | -€12,587 | -26.8% |
| Deferred charges and accrued income | 490/1 | €1,330 | - | -€1,330 | |
| Total equity and liabilities | 10/49 | €265,829 | €233,774 | -€32,055 | -12.1% |
| Equity | 10/15 | €135,415 | €132,326 | -€3,088 | -2.3% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €42,100 | €39,000 | -€3,100 | -7.4% |
| Distributable reserves | 133 | €42,100 | €39,000 | -€3,100 | -7.4% |
| Profit (loss) carried forward | 14 | €79,055 | €79,066 | +€12 | 0.0% |
| Amounts payable | 17/49 | €130,414 | €101,447 | -€28,967 | -22.2% |
| Amounts payable after more than one year | 17 | €81,632 | €66,467 | -€15,165 | -18.6% |
| Financial debts | 170/4 | €81,632 | €66,467 | -€15,165 | -18.6% |
| Amounts payable within one year | 42/48 | €48,782 | €34,980 | -€13,802 | -28.3% |
| Current portion of amounts payable after more than one year | 42 | €3,850 | €1,632 | -€2,218 | -57.6% |
| Trade debts | 44 | €8,879 | €6,252 | -€2,627 | -29.6% |
| Suppliers | 440/4 | €8,879 | €6,252 | -€2,627 | -29.6% |
| Taxes, remuneration and social security | 45 | €30,475 | €17,096 | -€13,379 | -43.9% |
| Taxes | 450/3 | €18,905 | €12,674 | -€6,231 | -33.0% |
| Remuneration and social security | 454/9 | €11,570 | €4,422 | -€7,148 | -61.8% |
| Other amounts payable | 47/48 | €5,578 | €10,000 | +€4,422 | +79.3% |
| Remuneration, social security and pensions | 62 | €42,894 | €40,094 | -€2,800 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,354 | €5,664 | -€3,691 | -39.5% |
| Other operating charges | 640/8 | €4,753 | €5,008 | +€256 | +5.4% |
| Gross operating margin | 9900 | €75,015 | €65,036 | -€9,979 | -13.3% |
| Operating profit (loss) | 9901 | €18,014 | €14,270 | -€3,744 | -20.8% |
| Financial income | 75/76B | €1,148 | €625 | -€523 | -45.6% |
| Recurring financial income | 75 | €1,148 | €625 | -€523 | -45.6% |
| Financial charges | 65/66B | €4,339 | €3,846 | -€493 | -11.4% |
| Recurring financial charges | 65 | €4,339 | €3,846 | -€493 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €14,823 | €11,049 | -€3,774 | -25.5% |
| Income taxes | 67/77 | €5,174 | €4,137 | -€1,037 | -20.0% |
| Profit (loss) for the period | 9904 | €9,649 | €6,912 | -€2,738 | -28.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,649 | €6,912 | -€2,738 | -28.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.