Is it a criminal offense or something if I buy a 25 euro netlfix card every few months and then every time the money is gone, I open a new account to still have the free month? I just think it's better if I still have another month lol because I told my mother that and she said I shouldn't do that but I don't understand why because I'll pay anyway
No.
I think Netflix doesn't think that's so nice, but can't really do anything about it…
Netflix has protective measures against such a thing (you probably always use a different e-mail address and a different name when registering).
Here you could be accused of cheating and knowingly bypassing security measures. But it will certainly not be pursued.