A-ligned Creatives: 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.
A-ligned Creatives
Largest movements
- Receivables within one year -€2,777
down €2,777 (-91.6%), from €3,031 to €254
of which Trade receivables: -€2,771
- Cash +€1,106
up €1,106 (+296.9%), from €373 to €1,478
mainly Net result for the year (+€3,177) and Receivables within one year (+€2,777)
- Intangible fixed assets +€834
up €834 (+350.6%), from €238 to €1,071
- Tangible fixed assets -€389
down €389 (-51.9%), from €749 to €360
- Tax, wage and social debts -€5,851
down €5,851 (-81.6%), from €7,170 to €1,319
of which Remuneration and social security: -€5,041
- Profit (loss) carried forward +€3,177
up €3,177 (+24.4%), from -€13,030 to -€9,853
- Other debts +€2,542
up €2,542 (+47.3%), from €5,368 to €7,910
- Accrued charges and deferred income -€940
no longer reported in 2025 (was €940)
- Trade debts -€154
down €154 (-34.9%), from €442 to €288
- Gross operating margin +€14,912
up €14,912, from -€10,617 to €4,294
- Depreciation -€1,082
down €1,082 (-55.8%), from €1,941 to €859
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.
Cash bridge derived
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 | €4,390 | €3,164 | -€1,226 | -27.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €986 | €1,431 | +€445 | +45.1% |
| Intangible fixed assets | 21 | €238 | €1,071 | +€834 | +350.6% |
| Tangible fixed assets | 22/27 | €749 | €360 | -€389 | -51.9% |
| Plant, machinery and equipment | 23 | €749 | €360 | -€389 | -51.9% |
| Current assets | 29/58 | €3,404 | €1,732 | -€1,671 | -49.1% |
| Amounts receivable within one year | 40/41 | €3,031 | €254 | -€2,777 | -91.6% |
| Trade receivables | 40 | €3,025 | €254 | -€2,771 | -91.6% |
| Other amounts receivable | 41 | €6 | - | -€6 | |
| Cash at bank and in hand | 54/58 | €373 | €1,478 | +€1,106 | +296.9% |
| Total equity and liabilities | 10/49 | €4,390 | €3,164 | -€1,226 | -27.9% |
| Equity | 10/15 | -€9,530 | -€6,353 | +€3,177 | +33.3% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,030 | -€9,853 | +€3,177 | +24.4% |
| Amounts payable | 17/49 | €13,921 | €9,517 | -€4,404 | -31.6% |
| Amounts payable within one year | 42/48 | €12,980 | €9,517 | -€3,463 | -26.7% |
| Trade debts | 44 | €442 | €288 | -€154 | -34.9% |
| Suppliers | 440/4 | €442 | €288 | -€154 | -34.9% |
| Taxes, remuneration and social security | 45 | €7,170 | €1,319 | -€5,851 | -81.6% |
| Taxes | 450/3 | €2,128 | €1,319 | -€810 | -38.0% |
| Remuneration and social security | 454/9 | €5,041 | - | -€5,041 | |
| Other amounts payable | 47/48 | €5,368 | €7,910 | +€2,542 | +47.3% |
| Accrued charges and deferred income | 492/3 | €940 | - | -€940 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,941 | €859 | -€1,082 | -55.8% |
| Other operating charges | 640/8 | €62 | - | -€62 | |
| Gross operating margin | 9900 | -€10,617 | €4,294 | +€14,912 | |
| Operating profit (loss) | 9901 | -€12,620 | €3,436 | +€16,056 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €144 | €82 | -€62 | -43.3% |
| Recurring financial charges | 65 | €144 | €82 | -€62 | -43.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,764 | €3,354 | +€16,118 | |
| Income taxes | 67/77 | €266 | €177 | -€90 | -33.6% |
| Profit (loss) for the period | 9904 | -€13,030 | €3,177 | +€16,208 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,030 | €3,177 | +€16,208 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.