LA CRESS: 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.
LA CRESS
Largest movements
- Cash -€1,110
down €1,110 (-58.8%), from €1,886 to €777
mainly Net result for the year (-€6,767) and Current portion of long-term debt (-€1,000)
- Stocks and contracts +€945
up €945 (+325.5%), from €290 to €1,236
- Tangible fixed assets -€239
down €239 (-79.3%), from €302 to €62
- Receivables within one year +€174
up €174 (+2.0%), from €8,754 to €8,928
of which Trade receivables: +€419
- Trade debts +€7,986
up €7,986 (+78.3%), from €10,205 to €18,191
- Profit (loss) carried forward -€6,767
down €6,767 (-22.5%), from -€30,109 to -€36,876
- Current portion of long-term debt -€1,000
down €1,000 (-20.0%), from €5,000 to €4,000
- Accrued charges and deferred income -€450
no longer reported in 2024 (was €450)
- Gross operating margin +€6,633
up €6,633 (+50.2%), from -€13,206 to -€6,573
- Financial income -€526
down €526 (-53.2%), from €990 to €464
- Other operating charges +€292
up €292 (+379.4%), from €77 to €369
- Depreciation -€185
down €185 (-43.6%), from €424 to €239
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,232 | €11,002 | -€230 | -2.0% |
| Fixed assets | 21/28 | €302 | €62 | -€239 | -79.3% |
| Tangible fixed assets | 22/27 | €302 | €62 | -€239 | -79.3% |
| Furniture and vehicles | 24 | €302 | €62 | -€239 | -79.3% |
| Current assets | 29/58 | €10,930 | €10,940 | +€10 | +0.1% |
| Stocks and contracts in progress | 3 | €290 | €1,236 | +€945 | +325.5% |
| Stocks | 30/36 | €290 | €1,236 | +€945 | +325.5% |
| Amounts receivable within one year | 40/41 | €8,754 | €8,928 | +€174 | +2.0% |
| Trade receivables | 40 | €6,154 | €6,573 | +€419 | +6.8% |
| Other amounts receivable | 41 | €2,599 | €2,355 | -€244 | -9.4% |
| Cash at bank and in hand | 54/58 | €1,886 | €777 | -€1,110 | -58.8% |
| Total equity and liabilities | 10/49 | €11,232 | €11,002 | -€230 | -2.0% |
| Equity | 10/15 | -€18,109 | -€24,876 | -€6,767 | -37.4% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,109 | -€36,876 | -€6,767 | -22.5% |
| Amounts payable | 17/49 | €29,341 | €35,878 | +€6,537 | +22.3% |
| Amounts payable within one year | 42/48 | €28,891 | €35,878 | +€6,987 | +24.2% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | €4,000 | -€1,000 | -20.0% |
| Trade debts | 44 | €10,205 | €18,191 | +€7,986 | +78.3% |
| Suppliers | 440/4 | €10,205 | €18,191 | +€7,986 | +78.3% |
| Taxes, remuneration and social security | 45 | - | €85 | +€85 | |
| Taxes | 450/3 | - | €85 | +€85 | |
| Other amounts payable | 47/48 | €13,686 | €13,603 | -€83 | -0.6% |
| Accrued charges and deferred income | 492/3 | €450 | - | -€450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €424 | €239 | -€185 | -43.6% |
| Other operating charges | 640/8 | €77 | €369 | +€292 | +379.4% |
| Gross operating margin | 9900 | -€13,206 | -€6,573 | +€6,633 | +50.2% |
| Operating profit (loss) | 9901 | -€13,707 | -€7,181 | +€6,526 | +47.6% |
| Financial income | 75/76B | €990 | €464 | -€526 | -53.2% |
| Recurring financial income | 75 | €990 | €464 | -€526 | -53.2% |
| Financial charges | 65/66B | €93 | €49 | -€44 | -47.1% |
| Recurring financial charges | 65 | €93 | €49 | -€44 | -47.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,810 | -€6,767 | +€6,043 | +47.2% |
| Profit (loss) for the period | 9904 | -€12,810 | -€6,767 | +€6,043 | +47.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,810 | -€6,767 | +€6,043 | +47.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.