CRESCENT financials
CRESCENT
Country: BE Reporting currency: EUR Latest annual report: 2023-12-31
LEI:
549300LD2NEVEYBEBI54 Financial statements
(EUR, as reported — unscaled; 113 line items across 2 annual periods)
| Line item | 2023 | 2022 |
|---|---|---|
| Income statement | ||
| Revenue | €11.4M | €15.7M |
| Cost of sales | €8.0M | €10.4M |
| Gross profit | €3.4M | €5.3M |
| Operating expenses | €10.3M | €7.8M |
| Operating profit (EBIT) | -€7.1M | -€2.5M |
| Net finance income / (cost) | -€693.0K | -€576.0K |
| Finance costs | €836.0K | €935.0K |
| Profit before tax | -€7.8M | -€3.1M |
| Income tax expense | €35.0K | -€503.0K |
| Profit for the year | -€7.0M | -€2.1M |
| — attributable to owners | -€7.0M | -€2.1M |
| — attributable to NCI | €2.0K | -€7.0K |
| Total comprehensive income | -€7.1M | -€2.1M |
| Per share | ||
| Basic EPS | €0.00 | €0.00 |
| Diluted EPS | €0.00 | €0.00 |
| Free cash flow / share | €-0.00 | €-0.00 |
| Cash flow statement | ||
| Cash generated from operations | -€866.0K | €1.0M |
| Net cash from operating activities | -€638.0K | -€27.0K |
| Net cash from investing activities | -€676.0K | -€1.0M |
| Purchase of PP&E (capex) | €128.0K | €305.0K |
| Purchase of intangibles | €572.0K | €538.0K |
| Net cash from financing activities | €1.1M | €1.3M |
| Proceeds from borrowings | €2.4M | €3.2M |
| Repayments of borrowings | €527.0K | €993.0K |
| Lease liability payments | €693.0K | €850.0K |
| Net change in cash | -€246.0K | €259.0K |
| Balance sheet | ||
| Total assets | €22.6M | €28.9M |
| Non-current assets | €11.8M | €21.4M |
| Property, plant & equipment | €1.1M | €2.1M |
| Intangible assets & goodwill | €6.4M | €13.7M |
| Current assets | €10.8M | €7.5M |
| Cash & equivalents | €346.0K | €795.0K |
| Total equity | €1.8M | €9.1M |
| — attributable to owners | €1.8M | €9.1M |
| Non-controlling interests | €26.0K | €7.0K |
| Non-current liabilities | €7.5M | €6.7M |
| Current liabilities | €13.3M | €13.0M |
| Trade & other payables | €8.1M | €9.5M |
| Deferred tax liabilities | €0 | €37.0K |
| Derived metrics | ||
| Free cash flow | -€766.0K | -€332.0K |
| Operating margin | -62.2% | -16.0% |
| Net margin | -61.5% | -13.4% |
| Return on equity | -379.6% | -23.1% |
| Cash conversion ratio | 0.09× | 0.01× |
| Capex coverage | -4.98× | -0.09× |
| Other reported items | ||
| Adjusted Weighted Average Shares | 1994.1M | 1870.1M |
| Adjustments For Amortisation Expense | €896.0K | €1.3M |
| Adjustments For Decrease Increase In Inventories | -€286.0K | -€104.0K |
| Adjustments For Decrease Increase In Trade and Other Receivables | €1.7M | -€1.9M |
| Adjustments For Depreciation Expense | €911.0K | €1.2M |
| Adjustments For Gain Loss On Disposal of Investments In Subsidiaries Joint Ventures and Associates | -€238.0K | €0 |
| Adjustments For Gain Loss On Disposals Property Plant and Equipment | -€6.0K | -€7.0K |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | €2.5M | €272.0K |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss Trade and Other Receivables | €678.0K | €78.0K |
| Adjustments For Income Tax Expense | €79.0K | -€411.0K |
| Adjustments For Increase Decrease In Deferred Income Including Contract Liabilities | €130.0K | -€245.0K |
| Adjustments For Increase Decrease In Trade and Other Payables | -€571.0K | €1.9M |
| Adjustments For Provisions | €26.0K | €53.0K |
| Adjustments For Reconcile Profit Loss | €6.1M | €3.1M |
| Adjustments For Sharebased Payments | €8.0K | €22.0K |
| Adjustments For Unrealised Foreign Exchange Losses Gains | -€1.0K | €0 |
| Basic Earnings Loss Per Share From Continuing Operations | €0.00 | €0.00 |
| Cash and Cash Equivalents If Different From Statement of Financial Position | €549.0K | — |
| Comprehensive Income Attributable To Noncontrolling Interests | €2.0K | -€7.0K |
| Comprehensive Income Attributable To Owners of Parent | -€7.1M | -€2.1M |
| Current Financial Liabilities | €2.6M | €3.3M |
| Current Provisions | €5.0K | €17.0K |
| Current Tax Assets Current | €15.0K | €46.0K |
| Current Tax Liabilities Current | €208.0K | €248.0K |
| Deferred Tax Assets | €139.0K | €226.0K |
| Diluted Earnings Loss Per Share From Continuing Operations | €0.00 | €0.00 |
| Equity and Liabilities | €22.6M | €28.9M |
| Finance Income | €143.0K | €359.0K |
| Gains Losses On Exchange Differences On Translation Net of Tax | €0 | -€3.0K |
| General and Administrative Expense | €5.0M | €5.0M |
| Impairment Loss Recognised In Profit Or Loss Intangible Assets and Goodwill | €2.5M | €0 |
| Income Taxes Paid Refund Classified As Operating Activities | €21.0K | €76.0K |
| Increase Decrease In Working Capital | -€933.0K | €485.0K |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control | -€37.0K | €0 |
| Increase Decrease Through Sharebased Payment Transactions | €8.0K | €22.0K |
| Increase Decrease Through Transfers and Other Changes Equity | -€125.0K | — |
| Intangible Assets Other Than Goodwill | €4.0M | €5.1M |
| Interest Paid Classified As Operating Activities | €684.0K | €501.0K |
| Interest Received Classified As Operating Activities | €734.0K | €595.0K |
| Inventories Total | €1.5M | €1.6M |
| Issue of Equity | — | €6.9M |
| Issued Capital | €14.1M | €14.1M |
| Liabilities Included In Disposal Groups Classified As Held For Sale | €1.4M | €0 |
| Losses On Disposals of Investments | €238.0K | €0 |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale | €6.9M | €0 |
| Noncurrent Financial Liabilities | €797.0K | €1.2M |
| Noncurrent Payables To Related Parties | €4.3M | €3.0M |
| Noncurrent Provisions | €534.0K | €412.0K |
| Other Adjustments For Noncash Items | €25.0K | €0 |
| Other Comprehensive Income | -€97.0K | -€1.0K |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | -€97.0K | €2.0K |
| Other Financial Assets | €0 | €34.0K |
| Other Inflows Outflows of Cash Classified As Investing Activities | -€38.0K | -€73.0K |
| Other Noncurrent Assets | €99.0K | €115.0K |
| Other Operating Income Expense | €99.0K | -€32.0K |
| Other Reserves | -€2.3M | -€2.3M |
| Payments From Changes In Ownership Interests In Subsidiaries | €28.0K | €0 |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | €24.0K | €67.0K |
| Profit Loss From Continuing Operations | -€7.8M | -€2.6M |
| Profit Loss From Discontinued Operations | €812.0K | €471.0K |
| Research and Development Expense | €1.6M | €1.4M |
| Retained Earnings | -€15.1M | -€7.8M |
| Sales and Marketing Expense | €1.2M | €1.3M |
| Share Premium | €5.1M | €5.1M |
| Trade and Other Payables | €1.8M | €2.1M |
| Trade and Other Payables To Related Parties | €995.0K | €0 |
| Trade and Other Receivables | €2.0M | €5.0M |
| Weighted Average Shares | 1994.1M | 1870.1M |
Methodology
Every line item above is a fact tagged in CRESCENT's annual report
filed in the European Single Electronic Format (ESEF) under the IFRS
taxonomy (ifrs-full) — the income statement, balance sheet
and cash-flow statement as the filer reported them. Values are shown
as-is, in the reporting currency (EUR), without
rescaling; the row labels map to the underlying concept name (e.g.
Revenue → ifrs-full:Revenue, Operating profit →
ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS →
ifrs-full:DilutedEarningsLossPerShare), and any concept
without a curated label is shown under “Other reported items” with its
de-camel-cased tag name. Only consolidated, default-member facts are
shown (segment / dimensional breakdowns are excluded).
“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.
Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.