A3 CREATIONS: what changed
Two financial 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.
A3 CREATIONS
Largest movements
- Stocks and contracts -€251,738
no longer reported in 2025 (was €251,738)
- Cash +€27,120
up €27,120 (+304%), from €8,924 to €36,043
mainly Stocks and contracts (+€251,738) and Net result for the year (+€29,165)
- Tangible fixed assets -€5,936
down €5,936 (-22.9%), from €25,940 to €20,004
- Short-term financial debts -€100,000
no longer reported in 2025 (was €100,000)
- Reserves -€81,235
down €81,235 (-78.7%), from €103,208 to €21,972
- Other debts -€34,289
down €34,289 (-66.7%), from €51,385 to €17,097
- Trade debts -€16,858
down €16,858 (-93.9%), from €17,957 to €1,099
- Gross operating margin +€27,791
up €27,791 (+213%), from €13,058 to €40,849
- Taxes +€4,100
up €4,100 (+300%), from €1,365 to €5,465
- Depreciation +€2,196
up €2,196 (+58.7%), from €3,741 to €5,936
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.
Derived cash bridge
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 | €292,137 | €59,800 | -€232,337 | -79.5% |
| Fixed assets | 21/28 | €26,590 | €20,004 | -€6,586 | -24.8% |
| Tangible fixed assets | 22/27 | €25,940 | €20,004 | -€5,936 | -22.9% |
| Furniture and vehicles | 24 | €25,940 | €20,004 | -€5,936 | -22.9% |
| Financial fixed assets | 28 | €650 | - | -€650 | |
| Current assets | 29/58 | €265,548 | €39,796 | -€225,751 | -85.0% |
| Stocks and contracts in progress | 3 | €251,738 | - | -€251,738 | |
| Stocks | 30/36 | €251,738 | - | -€251,738 | |
| Amounts receivable within one year | 40/41 | €3,439 | €2,210 | -€1,228 | -35.7% |
| Trade receivables | 40 | €1,040 | €101 | -€939 | -90.3% |
| Other amounts receivable | 41 | €2,399 | €2,109 | -€290 | -12.1% |
| Cash at bank and in hand | 54/58 | €8,924 | €36,043 | +€27,120 | +304% |
| Deferred charges and accrued income | 490/1 | €1,448 | €1,543 | +€95 | +6.6% |
| Total equity and liabilities | 10/49 | €292,137 | €59,800 | -€232,337 | -79.5% |
| Equity | 10/15 | €121,808 | €40,572 | -€81,235 | -66.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €103,208 | €21,972 | -€81,235 | -78.7% |
| Distributable reserves | 133 | €103,208 | €21,972 | -€81,235 | -78.7% |
| Amounts payable | 17/49 | €170,330 | €19,228 | -€151,102 | -88.7% |
| Amounts payable within one year | 42/48 | €169,942 | €18,796 | -€151,147 | -88.9% |
| Financial debts | 43 | €100,000 | - | -€100,000 | |
| Credit institutions | 430/8 | €100,000 | - | -€100,000 | |
| Trade debts | 44 | €17,957 | €1,099 | -€16,858 | -93.9% |
| Suppliers | 440/4 | €17,957 | €1,099 | -€16,858 | -93.9% |
| Taxes, remuneration and social security | 45 | €600 | €600 | = | 0.0% |
| Taxes | 450/3 | €600 | €600 | = | 0.0% |
| Other amounts payable | 47/48 | €51,385 | €17,097 | -€34,289 | -66.7% |
| Accrued charges and deferred income | 492/3 | €387 | €432 | +€45 | +11.6% |
| Non-recurring operating income | 76A | €5,000 | - | -€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,741 | €5,936 | +€2,196 | +58.7% |
| Other operating charges | 640/8 | €359 | €312 | -€48 | -13.2% |
| Gross operating margin | 9900 | €13,058 | €40,849 | +€27,791 | +213% |
| Operating profit (loss) | 9901 | €8,958 | €34,602 | +€25,643 | +286% |
| Financial income | 75/76B | €95 | €70 | -€25 | -26.0% |
| Recurring financial income | 75 | €95 | €70 | -€25 | -26.0% |
| Financial charges | 65/66B | €43 | €42 | -€1 | -2.5% |
| Recurring financial charges | 65 | €43 | €42 | -€1 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €9,010 | €34,630 | +€25,620 | +284% |
| Income taxes | 67/77 | €1,365 | €5,465 | +€4,100 | +300% |
| Profit (loss) for the period | 9904 | €7,645 | €29,165 | +€21,519 | +281% |
| Profit (loss) for the period to be appropriated | 9905 | €7,645 | €29,165 | +€21,519 | +281% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.