2B CREATIVE: 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.
2B CREATIVE
Largest movements
- Receivables within one year +€22,243
up €22,243 (+24.4%), from €91,309 to €113,552
of which Other amounts receivable: +€20,618
- Tangible fixed assets -€11,721
down €11,721 (-73.1%), from €16,038 to €4,317
- Deferred charges and accrued income +€9,350
up €9,350 (+1999.3%), from €468 to €9,818
- Cash +€4,509
up €4,509 (+17.4%), from €25,867 to €30,376
- Reserves +€38,998
up €38,998 (+44.1%), from €88,454 to €127,452
of which Distributable reserves: +€38,998
- Tax, wage and social debts -€8,916
down €8,916 (-61.2%), from €14,579 to €5,663
- Debts after one year -€6,492
no longer reported in 2025 (was €6,492)
- Accrued charges and deferred income +€2,902
up €2,902 (+1009.3%), from €288 to €3,190
- Trade debts -€1,772
down €1,772 (-85.5%), from €2,071 to €299
- Other operating charges +€1,717
up €1,717 (+263.3%), from €652 to €2,369
- Gross operating margin +€728
up €728 (+3.1%), from €23,775 to €24,503
- Financial charges +€699
up €699 (+33.4%), from €2,094 to €2,793
- Taxes -€438
down €438 (-8.0%), from €5,453 to €5,015
- Depreciation +€282
up €282 (+5.6%), from €5,006 to €5,288
From the 2023 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.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €133,831 | €158,213 | +€24,381 | +18.2% |
| Fixed assets | 21/28 | €16,188 | €4,467 | -€11,721 | -72.4% |
| Tangible fixed assets | 22/27 | €16,038 | €4,317 | -€11,721 | -73.1% |
| Furniture and vehicles | 24 | €16,038 | €4,317 | -€11,721 | -73.1% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €117,644 | €153,746 | +€36,102 | +30.7% |
| Amounts receivable within one year | 40/41 | €91,309 | €113,552 | +€22,243 | +24.4% |
| Trade receivables | 40 | €8,879 | €10,504 | +€1,625 | +18.3% |
| Other amounts receivable | 41 | €82,430 | €103,048 | +€20,618 | +25.0% |
| Cash at bank and in hand | 54/58 | €25,867 | €30,376 | +€4,509 | +17.4% |
| Deferred charges and accrued income | 490/1 | €468 | €9,818 | +€9,350 | +1999.3% |
| Total equity and liabilities | 10/49 | €133,831 | €158,213 | +€24,381 | +18.2% |
| Equity | 10/15 | €107,054 | €146,052 | +€38,998 | +36.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €88,454 | €127,452 | +€38,998 | +44.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €86,594 | €125,592 | +€38,998 | +45.0% |
| Amounts payable | 17/49 | €26,777 | €12,161 | -€14,616 | -54.6% |
| Amounts payable after more than one year | 17 | €6,492 | - | -€6,492 | |
| Financial debts | 170/4 | €6,492 | - | -€6,492 | |
| Amounts payable within one year | 42/48 | €19,998 | €8,971 | -€11,026 | -55.1% |
| Current portion of amounts payable after more than one year | 42 | €3,348 | €3,009 | -€339 | -10.1% |
| Trade debts | 44 | €2,071 | €299 | -€1,772 | -85.5% |
| Suppliers | 440/4 | €2,071 | €299 | -€1,772 | -85.5% |
| Taxes, remuneration and social security | 45 | €14,579 | €5,663 | -€8,916 | -61.2% |
| Taxes | 450/3 | €14,579 | €5,663 | -€8,916 | -61.2% |
| Accrued charges and deferred income | 492/3 | €288 | €3,190 | +€2,902 | +1009.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,006 | €5,288 | +€282 | +5.6% |
| Other operating charges | 640/8 | €652 | €2,369 | +€1,717 | +263.3% |
| Gross operating margin | 9900 | €23,775 | €24,503 | +€728 | +3.1% |
| Operating profit (loss) | 9901 | €18,117 | €16,846 | -€1,271 | -7.0% |
| Financial income | 75/76B | €43 | €265 | +€223 | +523.0% |
| Recurring financial income | 75 | €43 | €265 | +€223 | +523.0% |
| Financial charges | 65/66B | €2,094 | €2,793 | +€699 | +33.4% |
| Recurring financial charges | 65 | €2,094 | €2,793 | +€699 | +33.4% |
| Profit (loss) for the period before taxes | 9903 | €16,066 | €14,318 | -€1,748 | -10.9% |
| Income taxes | 67/77 | €5,453 | €5,015 | -€438 | -8.0% |
| Profit (loss) for the period | 9904 | €10,613 | €9,303 | -€1,310 | -12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,613 | €9,303 | -€1,310 | -12.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.