BE4CREATIVE: 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.
BE4CREATIVE
Largest movements
- Cash -€20,196
down €20,196 (-15.4%), from €131,562 to €111,366
mainly Tax, wage and social debts (-€23,687) and Receivables within one year (-€5,127)
- Receivables within one year +€5,127
up €5,127 (+33.4%), from €15,335 to €20,462
of which Other amounts receivable: +€5,600
- Tax, wage and social debts -€23,687
down €23,687 (-67.9%), from €34,892 to €11,205
- Reserves +€7,000
up €7,000 (+6.7%), from €105,000 to €112,000
- Gross operating margin -€68,651
down €68,651 (-83.8%), from €81,911 to €13,260
- Taxes -€18,023
down €18,023 (-81.1%), from €22,231 to €4,207
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 | €152,083 | €136,205 | -€15,878 | -10.4% |
| Fixed assets | 21/28 | €5,186 | €4,377 | -€809 | -15.6% |
| Tangible fixed assets | 22/27 | €5,131 | €4,322 | -€809 | -15.8% |
| Plant, machinery and equipment | 23 | €1,854 | €1,405 | -€448 | -24.2% |
| Furniture and vehicles | 24 | €1,116 | €998 | -€119 | -10.6% |
| Other tangible fixed assets | 26 | €2,161 | €1,919 | -€242 | -11.2% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €146,897 | €131,828 | -€15,069 | -10.3% |
| Amounts receivable within one year | 40/41 | €15,335 | €20,462 | +€5,127 | +33.4% |
| Trade receivables | 40 | €15,335 | €14,862 | -€473 | -3.1% |
| Other amounts receivable | 41 | - | €5,600 | +€5,600 | |
| Cash at bank and in hand | 54/58 | €131,562 | €111,366 | -€20,196 | -15.4% |
| Total equity and liabilities | 10/49 | €152,083 | €136,205 | -€15,878 | -10.4% |
| Equity | 10/15 | €109,172 | €116,901 | +€7,729 | +7.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €105,000 | €112,000 | +€7,000 | +6.7% |
| Distributable reserves | 133 | €105,000 | €112,000 | +€7,000 | +6.7% |
| Profit (loss) carried forward | 14 | €1,172 | €1,901 | +€729 | +62.2% |
| Amounts payable | 17/49 | €42,911 | €19,304 | -€23,607 | -55.0% |
| Amounts payable within one year | 42/48 | €42,911 | €19,304 | -€23,607 | -55.0% |
| Trade debts | 44 | €1,377 | €2,674 | +€1,297 | +94.2% |
| Suppliers | 440/4 | €1,377 | €2,674 | +€1,297 | +94.2% |
| Taxes, remuneration and social security | 45 | €34,892 | €11,205 | -€23,687 | -67.9% |
| Taxes | 450/3 | €34,892 | €11,205 | -€23,687 | -67.9% |
| Other amounts payable | 47/48 | €6,643 | €5,425 | -€1,218 | -18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €700 | €809 | +€109 | +15.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €81,911 | €13,260 | -€68,651 | -83.8% |
| Operating profit (loss) | 9901 | €80,824 | €12,051 | -€68,773 | -85.1% |
| Financial charges | 65/66B | €499 | €115 | -€384 | -77.0% |
| Recurring financial charges | 65 | €499 | €115 | -€384 | -77.0% |
| Profit (loss) for the period before taxes | 9903 | €80,325 | €11,937 | -€68,388 | -85.1% |
| Income taxes | 67/77 | €22,231 | €4,207 | -€18,023 | -81.1% |
| Profit (loss) for the period | 9904 | €58,095 | €7,729 | -€50,365 | -86.7% |
| Profit (loss) for the period to be appropriated | 9905 | €58,095 | €7,729 | -€50,365 | -86.7% |
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 16 October 2026 via checked.be.