BeCreative Comms: 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.
BeCreative Comms
Largest movements
- Tangible fixed assets -€8,673
down €8,673 (-25.9%), from €33,441 to €24,768
of which Furniture and vehicles: -€6,323
- Receivables within one year -€5,312
down €5,312 (-38.9%), from €13,645 to €8,333
of which Other amounts receivable: -€10,938
- Cash -€2,673
down €2,673 (-5.7%), from €46,570 to €43,896
mainly Contributions, distributions and other (-€81,294) and Tax, wage and social debts (-€7,085)
- Profit (loss) carried forward -€9,396
down €9,396 (-29.4%), from €31,944 to €22,548
- Tax, wage and social debts -€7,085
down €7,085 (-73.8%), from €9,598 to €2,513
- Depreciation +€4,406
up €4,406 (+103.3%), from €4,267 to €8,673
- Gross operating margin -€3,357
down €3,357 (-3.0%), from €112,724 to €109,367
- Taxes -€1,293
down €1,293 (-4.4%), from €29,164 to €27,871
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 | €94,106 | €76,997 | -€17,108 | -18.2% |
| Fixed assets | 21/28 | €33,441 | €24,768 | -€8,673 | -25.9% |
| Tangible fixed assets | 22/27 | €33,441 | €24,768 | -€8,673 | -25.9% |
| Plant, machinery and equipment | 23 | €4,772 | €2,777 | -€1,996 | -41.8% |
| Furniture and vehicles | 24 | €25,199 | €18,876 | -€6,323 | -25.1% |
| Other tangible fixed assets | 26 | €3,470 | €3,115 | -€355 | -10.2% |
| Current assets | 29/58 | €60,665 | €52,230 | -€8,435 | -13.9% |
| Amounts receivable within one year | 40/41 | €13,645 | €8,333 | -€5,312 | -38.9% |
| Trade receivables | 40 | €1,567 | €7,193 | +€5,627 | +359.1% |
| Other amounts receivable | 41 | €12,078 | €1,140 | -€10,938 | -90.6% |
| Cash at bank and in hand | 54/58 | €46,570 | €43,896 | -€2,673 | -5.7% |
| Deferred charges and accrued income | 490/1 | €450 | - | -€450 | |
| Total equity and liabilities | 10/49 | €94,106 | €76,997 | -€17,108 | -18.2% |
| Equity | 10/15 | €33,944 | €24,548 | -€9,396 | -27.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,944 | €22,548 | -€9,396 | -29.4% |
| Amounts payable | 17/49 | €60,162 | €52,450 | -€7,712 | -12.8% |
| Amounts payable within one year | 42/48 | €60,162 | €52,450 | -€7,712 | -12.8% |
| Trade debts | 44 | €1,264 | €339 | -€925 | -73.2% |
| Suppliers | 440/4 | €1,264 | €339 | -€925 | -73.2% |
| Taxes, remuneration and social security | 45 | €9,598 | €2,513 | -€7,085 | -73.8% |
| Taxes | 450/3 | €9,598 | €2,513 | -€7,085 | -73.8% |
| Other amounts payable | 47/48 | €49,300 | €49,598 | +€298 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,267 | €8,673 | +€4,406 | +103.3% |
| Other operating charges | 640/8 | €677 | €712 | +€35 | +5.2% |
| Gross operating margin | 9900 | €112,724 | €109,367 | -€3,357 | -3.0% |
| Operating profit (loss) | 9901 | €107,781 | €99,983 | -€7,798 | -7.2% |
| Financial income | 75/76B | €167 | €8 | -€160 | -95.4% |
| Recurring financial income | 75 | €167 | €8 | -€160 | -95.4% |
| Financial charges | 65/66B | €462 | €221 | -€241 | -52.1% |
| Recurring financial charges | 65 | €462 | €221 | -€241 | -52.1% |
| Profit (loss) for the period before taxes | 9903 | €107,486 | €99,769 | -€7,717 | -7.2% |
| Income taxes | 67/77 | €29,164 | €27,871 | -€1,293 | -4.4% |
| Profit (loss) for the period | 9904 | €78,322 | €71,898 | -€6,424 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €78,322 | €71,898 | -€6,424 | -8.2% |
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 4 October 2026 via checked.be.