ASPO 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.
ASPO Creative
Largest movements
- Cash +€65,412
up €65,412 (+121.5%), from €53,829 to €119,241
mainly Debts after one year (+€37,571) and Net result for the year (+€23,831)
- Stocks and contracts +€9,335
new in 2025: €9,335
- Receivables within one year -€2,670
down €2,670 (-36.3%), from €7,361 to €4,691
of which Trade receivables: -€2,665
- Debts after one year +€37,571
new in 2025: €37,571
- Profit (loss) carried forward +€22,998
up €22,998 (+56.7%), from €40,591 to €63,588
- Current portion of long-term debt +€9,380
new in 2025: €9,380
- Tax, wage and social debts +€6,822
up €6,822 (+41.9%), from €16,280 to €23,101
of which Taxes: +€6,836
- Other debts -€2,733
down €2,733 (-54.5%), from €5,019 to €2,285
- Gross operating margin -€18,090
down €18,090 (-29.9%), from €60,479 to €42,389
- Taxes -€4,624
down €4,624 (-39.1%), from €11,816 to €7,192
- Financial charges +€2,296
up €2,296 (+69.2%), from €3,319 to €5,615
- Depreciation +€1,923
up €1,923 (+62.1%), from €3,097 to €5,020
- Other operating charges -€924
down €924 (-55.8%), from €1,657 to €732
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 | €75,374 | €147,329 | +€71,955 | +95.5% |
| Fixed assets | 21/28 | €14,184 | €14,041 | -€143 | -1.0% |
| Tangible fixed assets | 22/27 | €14,184 | €14,041 | -€143 | -1.0% |
| Plant, machinery and equipment | 23 | €5,371 | €3,409 | -€1,962 | -36.5% |
| Furniture and vehicles | 24 | €8,813 | €10,632 | +€1,819 | +20.6% |
| Current assets | 29/58 | €61,191 | €133,288 | +€72,097 | +117.8% |
| Stocks and contracts in progress | 3 | - | €9,335 | +€9,335 | |
| Stocks | 30/36 | - | €9,335 | +€9,335 | |
| Amounts receivable within one year | 40/41 | €7,361 | €4,691 | -€2,670 | -36.3% |
| Trade receivables | 40 | €4,177 | €1,513 | -€2,665 | -63.8% |
| Other amounts receivable | 41 | €3,184 | €3,179 | -€5 | -0.2% |
| Cash at bank and in hand | 54/58 | €53,829 | €119,241 | +€65,412 | +121.5% |
| Deferred charges and accrued income | 490/1 | - | €21 | +€21 | |
| Total equity and liabilities | 10/49 | €75,374 | €147,329 | +€71,955 | +95.5% |
| Equity | 10/15 | €43,091 | €66,088 | +€22,998 | +53.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,591 | €63,588 | +€22,998 | +56.7% |
| Amounts payable | 17/49 | €32,284 | €81,241 | +€48,957 | +151.6% |
| Amounts payable after more than one year | 17 | - | €37,571 | +€37,571 | |
| Financial debts | 170/4 | - | €37,571 | +€37,571 | |
| Amounts payable within one year | 42/48 | €30,483 | €43,670 | +€13,186 | +43.3% |
| Current portion of amounts payable after more than one year | 42 | - | €9,380 | +€9,380 | |
| Trade debts | 44 | €9,185 | €8,903 | -€282 | -3.1% |
| Suppliers | 440/4 | €9,185 | €8,903 | -€282 | -3.1% |
| Taxes, remuneration and social security | 45 | €16,280 | €23,101 | +€6,822 | +41.9% |
| Taxes | 450/3 | €11,265 | €18,101 | +€6,836 | +60.7% |
| Remuneration and social security | 454/9 | €5,015 | €5,000 | -€15 | -0.3% |
| Other amounts payable | 47/48 | €5,019 | €2,285 | -€2,733 | -54.5% |
| Accrued charges and deferred income | 492/3 | €1,800 | €0 | -€1,800 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,097 | €5,020 | +€1,923 | +62.1% |
| Other operating charges | 640/8 | €1,657 | €732 | -€924 | -55.8% |
| Gross operating margin | 9900 | €60,479 | €42,389 | -€18,090 | -29.9% |
| Operating profit (loss) | 9901 | €55,726 | €36,637 | -€19,089 | -34.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €3,319 | €5,615 | +€2,296 | +69.2% |
| Recurring financial charges | 65 | €3,319 | €5,615 | +€2,296 | +69.2% |
| Profit (loss) for the period before taxes | 9903 | €52,407 | €31,023 | -€21,384 | -40.8% |
| Income taxes | 67/77 | €11,816 | €7,192 | -€4,624 | -39.1% |
| Profit (loss) for the period | 9904 | €40,591 | €23,831 | -€16,760 | -41.3% |
| Profit (loss) for the period to be appropriated | 9905 | €40,591 | €23,831 | -€16,760 | -41.3% |
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 5 October 2026 via checked.be.