BESPOKE CREATIVE CLUB: 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.
BESPOKE CREATIVE CLUB
Largest movements
- Receivables within one year -€10,413
down €10,413 (-15.3%), from €68,021 to €57,608
of which Other amounts receivable: -€10,411
- Tangible fixed assets -€4,009
down €4,009 (-28.9%), from €13,875 to €9,866
of which Plant, machinery and equipment: -€2,709
- Stocks and contracts +€2,500
new in 2025: €2,500
- Deferred charges and accrued income +€1,493
new in 2025: €1,493
- Profit (loss) carried forward -€16,786
down €16,786 (-73.5%), from €22,831 to €6,045
- Current portion of long-term debt -€13,631
no longer reported in 2025 (was €13,631)
- Tax, wage and social debts +€11,247
up €11,247 (+28.3%), from €39,714 to €50,960
of which Taxes: +€17,291
- Trade debts +€8,846
up €8,846 (+78.8%), from €11,221 to €20,067
- Staff costs +€19,178
up €19,178 (+37.0%), from €51,827 to €71,005
- Gross operating margin +€18,596
up €18,596 (+24.9%), from €74,750 to €93,346
- Financial income -€3,692
down €3,692 (-99.8%), from €3,700 to €8
of which Non-recurring financial income: -€3,693
- Other operating charges -€2,758
down €2,758 (-42.9%), from €6,436 to €3,678
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 | €89,897 | €79,572 | -€10,325 | -11.5% |
| Fixed assets | 21/28 | €13,875 | €9,866 | -€4,009 | -28.9% |
| Tangible fixed assets | 22/27 | €13,875 | €9,866 | -€4,009 | -28.9% |
| Plant, machinery and equipment | 23 | €11,600 | €8,891 | -€2,709 | -23.4% |
| Other tangible fixed assets | 26 | €2,275 | €975 | -€1,300 | -57.1% |
| Current assets | 29/58 | €76,022 | €69,706 | -€6,316 | -8.3% |
| Stocks and contracts in progress | 3 | - | €2,500 | +€2,500 | |
| Stocks | 30/36 | - | €2,500 | +€2,500 | |
| Amounts receivable within one year | 40/41 | €68,021 | €57,608 | -€10,413 | -15.3% |
| Trade receivables | 40 | €2 | - | -€2 | |
| Other amounts receivable | 41 | €68,019 | €57,608 | -€10,411 | -15.3% |
| Cash at bank and in hand | 54/58 | €8,001 | €8,106 | +€104 | +1.3% |
| Deferred charges and accrued income | 490/1 | - | €1,493 | +€1,493 | |
| Total equity and liabilities | 10/49 | €89,897 | €79,572 | -€10,325 | -11.5% |
| Equity | 10/15 | €25,331 | €8,545 | -€16,786 | -66.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,831 | €6,045 | -€16,786 | -73.5% |
| Amounts payable | 17/49 | €64,566 | €71,027 | +€6,461 | +10.0% |
| Amounts payable within one year | 42/48 | €64,566 | €71,027 | +€6,461 | +10.0% |
| Current portion of amounts payable after more than one year | 42 | €13,631 | - | -€13,631 | |
| Trade debts | 44 | €11,221 | €20,067 | +€8,846 | +78.8% |
| Suppliers | 440/4 | €11,221 | €20,067 | +€8,846 | +78.8% |
| Taxes, remuneration and social security | 45 | €39,714 | €50,960 | +€11,247 | +28.3% |
| Taxes | 450/3 | €32,384 | €49,676 | +€17,291 | +53.4% |
| Remuneration and social security | 454/9 | €7,329 | €1,285 | -€6,045 | -82.5% |
| Non-recurring operating income | 76A | €9,653 | - | -€9,653 | |
| Remuneration, social security and pensions | 62 | €51,827 | €71,005 | +€19,178 | +37.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,009 | €4,009 | = | 0.0% |
| Other operating charges | 640/8 | €6,436 | €3,678 | -€2,758 | -42.9% |
| Gross operating margin | 9900 | €74,750 | €93,346 | +€18,596 | +24.9% |
| Operating profit (loss) | 9901 | €12,477 | €14,654 | +€2,176 | +17.4% |
| Financial income | 75/76B | €3,700 | €8 | -€3,692 | -99.8% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +3,300% |
| Non-recurring financial income | 76B | €3,700 | €7 | -€3,693 | -99.8% |
| Financial charges | 65/66B | €3,369 | €3,942 | +€573 | +17.0% |
| Recurring financial charges | 65 | €3,369 | €3,942 | +€573 | +17.0% |
| Profit (loss) for the period before taxes | 9903 | €12,808 | €10,720 | -€2,088 | -16.3% |
| Income taxes | 67/77 | €5,159 | €4,675 | -€484 | -9.4% |
| Profit (loss) for the period | 9904 | €7,650 | €6,045 | -€1,605 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,650 | €6,045 | -€1,605 | -21.0% |
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 28 October 2026 via checked.be.