ARNAUD JOPART CREATIVE: 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.
ARNAUD JOPART CREATIVE
Largest movements
- Cash +€18,739
up €18,739 (+139%), from €13,464 to €32,204
mainly Receivables within one year (+€16,417) and Other debts (+€10,022)
- Receivables within one year -€16,417
down €16,417 (-97.0%), from €16,925 to €508
- Tangible fixed assets -€882
down €882 (-32.2%), from €2,738 to €1,857
of which Furniture and vehicles: -€803
- Reserves -€10,594
down €10,594 (-97.0%), from €10,921 to €327
- Other debts +€10,022
up €10,022 (+114%), from €8,767 to €18,790
- Tax, wage and social debts +€2,741
up €2,741 (+45.3%), from €6,048 to €8,790
of which Taxes: +€2,876
- Trade debts -€530
down €530 (-37.0%), from €1,434 to €904
- Gross operating margin +€11,119
up €11,119 (+394%), from €2,821 to €13,941
- Taxes +€3,077
new in 2025: €3,077
- Depreciation -€977
down €977 (-52.6%), from €1,859 to €882
- Other operating charges -€357
down €357 (-46.3%), from €772 to €415
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 | €33,171 | €34,811 | +€1,640 | +4.9% |
| Fixed assets | 21/28 | €2,782 | €1,900 | -€882 | -31.7% |
| Tangible fixed assets | 22/27 | €2,738 | €1,857 | -€882 | -32.2% |
| Furniture and vehicles | 24 | €2,269 | €1,467 | -€803 | -35.4% |
| Other tangible fixed assets | 26 | €469 | €390 | -€79 | -16.8% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €30,389 | €32,911 | +€2,521 | +8.3% |
| Amounts receivable within one year | 40/41 | €16,925 | €508 | -€16,417 | -97.0% |
| Trade receivables | 40 | €16,925 | €508 | -€16,417 | -97.0% |
| Cash at bank and in hand | 54/58 | €13,464 | €32,204 | +€18,739 | +139% |
| Deferred charges and accrued income | 490/1 | - | €199 | +€199 | |
| Total equity and liabilities | 10/49 | €33,171 | €34,811 | +€1,640 | +4.9% |
| Equity | 10/15 | €16,921 | €6,327 | -€10,594 | -62.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €10,921 | €327 | -€10,594 | -97.0% |
| Distributable reserves | 133 | €10,921 | €327 | -€10,594 | -97.0% |
| Amounts payable | 17/49 | €16,250 | €28,483 | +€12,234 | +75.3% |
| Amounts payable within one year | 42/48 | €16,250 | €28,483 | +€12,234 | +75.3% |
| Trade debts | 44 | €1,434 | €904 | -€530 | -37.0% |
| Suppliers | 440/4 | €1,434 | €904 | -€530 | -37.0% |
| Taxes, remuneration and social security | 45 | €6,048 | €8,790 | +€2,741 | +45.3% |
| Taxes | 450/3 | €5,328 | €8,205 | +€2,876 | +54.0% |
| Remuneration and social security | 454/9 | €720 | €585 | -€135 | -18.7% |
| Other amounts payable | 47/48 | €8,767 | €18,790 | +€10,022 | +114% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,859 | €882 | -€977 | -52.6% |
| Other operating charges | 640/8 | €772 | €415 | -€357 | -46.3% |
| Gross operating margin | 9900 | €2,821 | €13,941 | +€11,119 | +394% |
| Operating profit (loss) | 9901 | €191 | €12,644 | +€12,454 | +6,537% |
| Financial income | 75/76B | - | €29 | +€29 | |
| Recurring financial income | 75 | - | €29 | +€29 | |
| Financial charges | 65/66B | €123 | €190 | +€67 | +54.2% |
| Recurring financial charges | 65 | €123 | €190 | +€67 | +54.2% |
| Profit (loss) for the period before taxes | 9903 | €67 | €12,483 | +€12,416 | +18,520% |
| Income taxes | 67/77 | - | €3,077 | +€3,077 | |
| Profit (loss) for the period | 9904 | €67 | €9,406 | +€9,339 | +13,931% |
| Profit (loss) for the period to be appropriated | 9905 | €67 | €9,406 | +€9,339 | +13,931% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.