BE CREATIVE CONCEPT: 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.
BE CREATIVE CONCEPT
Largest movements
- Cash -€34,197
down €34,197 (-83.9%), from €40,757 to €6,559
mainly Current portion of long-term debt (-€20,169) and Other debts (-€16,020)
- Tangible fixed assets -€6,143
down €6,143 (-24.3%), from €25,237 to €19,094
of which Furniture and vehicles: -€4,530
- Intangible fixed assets -€3,452
down €3,452 (-17.3%), from €19,984 to €16,533
- Receivables within one year +€2,630
up €2,630 (+14.5%), from €18,166 to €20,796
of which Trade receivables: +€2,628
- Stocks and contracts -€2,586
down €2,586 (-7.1%), from €36,314 to €33,728
- Current portion of long-term debt -€20,169
down €20,169 (-100.0%), from €20,169 to €0
- Other debts -€16,020
down €16,020 (-73.6%), from €21,757 to €5,737
- Tax, wage and social debts -€14,569
down €14,569 (-74.9%), from €19,447 to €4,878
- Profit (loss) carried forward +€4,006
up €4,006, from -€2,200 to €1,806
- Trade debts +€2,301
up €2,301 (+195.8%), from €1,175 to €3,476
- Gross operating margin -€10,170
down €10,170 (-30.5%), from €33,348 to €23,178
- Depreciation -€7,853
down €7,853 (-40.3%), from €19,476 to €11,624
- Staff costs -€6,511
down €6,511 (-100.0%), from €6,511 to €0
- Financial charges +€1,321
up €1,321 (+76.9%), from €1,718 to €3,040
- Taxes +€939
up €939 (+3285.0%), from €29 to €968
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 | €145,009 | €100,558 | -€44,451 | -30.7% |
| Formation expenses | 20 | €692 | €162 | -€529 | -76.5% |
| Fixed assets | 21/28 | €48,781 | €39,187 | -€9,594 | -19.7% |
| Intangible fixed assets | 21 | €19,984 | €16,533 | -€3,452 | -17.3% |
| Tangible fixed assets | 22/27 | €25,237 | €19,094 | -€6,143 | -24.3% |
| Furniture and vehicles | 24 | €11,684 | €7,154 | -€4,530 | -38.8% |
| Other tangible fixed assets | 26 | €13,553 | €11,941 | -€1,612 | -11.9% |
| Financial fixed assets | 28 | €3,560 | €3,560 | = | 0.0% |
| Current assets | 29/58 | €95,536 | €61,208 | -€34,328 | -35.9% |
| Stocks and contracts in progress | 3 | €36,314 | €33,728 | -€2,586 | -7.1% |
| Stocks | 30/36 | €36,314 | €33,728 | -€2,586 | -7.1% |
| Amounts receivable within one year | 40/41 | €18,166 | €20,796 | +€2,630 | +14.5% |
| Trade receivables | 40 | €18,165 | €20,793 | +€2,628 | +14.5% |
| Other amounts receivable | 41 | €1 | €3 | +€2 | +143.8% |
| Cash at bank and in hand | 54/58 | €40,757 | €6,559 | -€34,197 | -83.9% |
| Deferred charges and accrued income | 490/1 | €300 | €125 | -€175 | -58.3% |
| Total equity and liabilities | 10/49 | €145,009 | €100,558 | -€44,451 | -30.7% |
| Equity | 10/15 | €80,644 | €84,649 | +€4,006 | +5.0% |
| Contributions | 10/11 | €82,843 | €82,843 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,200 | €1,806 | +€4,006 | |
| Amounts payable | 17/49 | €64,366 | €15,909 | -€48,457 | -75.3% |
| Amounts payable within one year | 42/48 | €64,366 | €15,909 | -€48,457 | -75.3% |
| Current portion of amounts payable after more than one year | 42 | €20,169 | €0 | -€20,169 | -100.0% |
| Trade debts | 44 | €1,175 | €3,476 | +€2,301 | +195.8% |
| Suppliers | 440/4 | €1,175 | €3,476 | +€2,301 | +195.8% |
| Advances received on contracts in progress | 46 | €1,818 | €1,818 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €19,447 | €4,878 | -€14,569 | -74.9% |
| Taxes | 450/3 | €19,447 | €4,878 | -€14,569 | -74.9% |
| Other amounts payable | 47/48 | €21,757 | €5,737 | -€16,020 | -73.6% |
| Remuneration, social security and pensions | 62 | €6,511 | €0 | -€6,511 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,476 | €11,624 | -€7,853 | -40.3% |
| Other operating charges | 640/8 | €2,806 | €3,542 | +€736 | +26.2% |
| Non-recurring operating charges | 66A | €5,009 | - | -€5,009 | |
| Gross operating margin | 9900 | €33,348 | €23,178 | -€10,170 | -30.5% |
| Operating profit (loss) | 9901 | -€455 | €8,012 | +€8,467 | |
| Financial income | 75/76B | €2 | €1 | -€2 | -74.4% |
| Recurring financial income | 75 | €2 | €1 | -€2 | -74.4% |
| Financial charges | 65/66B | €1,718 | €3,040 | +€1,321 | +76.9% |
| Recurring financial charges | 65 | €1,718 | €3,040 | +€1,321 | +76.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,171 | €4,973 | +€7,144 | |
| Income taxes | 67/77 | €29 | €968 | +€939 | +3285.0% |
| Profit (loss) for the period | 9904 | -€2,200 | €4,006 | +€6,205 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,200 | €4,006 | +€6,205 |
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 29 September 2026 via checked.be.