BORROMEO CREATION: 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.
BORROMEO CREATION
Largest movements
- Receivables within one year +€86,843
up €86,843 (+30.7%), from €283,234 to €370,077
of which Other amounts receivable: +€111,124
- Deferred charges and accrued income -€4,885
down €4,885 (-24.5%), from €19,945 to €15,060
- Profit (loss) carried forward +€64,280
up €64,280 (+35.3%), from €181,876 to €246,156
- Tax, wage and social debts +€27,113
up €27,113 (+42.7%), from €63,560 to €90,673
- Debts after one year -€10,085
down €10,085 (-71.0%), from €14,202 to €4,117
- Gross operating margin +€84,232
up €84,232 (+2,816%), from €2,991 to €87,223
- Taxes +€35,304
up €35,304, from -€2,255 to €33,049
- Financial income -€3,389
down €3,389 (-17.7%), from €19,199 to €15,810
- Other operating charges +€2,857
up €2,857 (+558%), from €512 to €3,369
- Financial charges -€1,317
down €1,317 (-36.1%), from €3,653 to €2,336
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 | €308,510 | €387,241 | +€78,731 | +25.5% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €308,510 | €387,241 | +€78,731 | +25.5% |
| Amounts receivable within one year | 40/41 | €283,234 | €370,077 | +€86,843 | +30.7% |
| Trade receivables | 40 | €62,952 | €38,672 | -€24,280 | -38.6% |
| Other amounts receivable | 41 | €220,281 | €331,405 | +€111,124 | +50.4% |
| Cash at bank and in hand | 54/58 | €5,331 | €2,103 | -€3,228 | -60.5% |
| Deferred charges and accrued income | 490/1 | €19,945 | €15,060 | -€4,885 | -24.5% |
| Total equity and liabilities | 10/49 | €308,510 | €387,241 | +€78,731 | +25.5% |
| Equity | 10/15 | €202,336 | €266,616 | +€64,280 | +31.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €181,876 | €246,156 | +€64,280 | +35.3% |
| Amounts payable | 17/49 | €106,174 | €120,625 | +€14,451 | +13.6% |
| Amounts payable after more than one year | 17 | €14,202 | €4,117 | -€10,085 | -71.0% |
| Financial debts | 170/4 | €14,202 | €4,117 | -€10,085 | -71.0% |
| Amounts payable within one year | 42/48 | €91,972 | €116,508 | +€24,536 | +26.7% |
| Current portion of amounts payable after more than one year | 42 | €13,918 | €10,085 | -€3,833 | -27.5% |
| Trade debts | 44 | €14,493 | €15,750 | +€1,256 | +8.7% |
| Suppliers | 440/4 | €14,493 | €15,750 | +€1,256 | +8.7% |
| Taxes, remuneration and social security | 45 | €63,560 | €90,673 | +€27,113 | +42.7% |
| Taxes | 450/3 | €63,560 | €90,673 | +€27,113 | +42.7% |
| Other operating charges | 640/8 | €512 | €3,369 | +€2,857 | +558% |
| Gross operating margin | 9900 | €2,991 | €87,223 | +€84,232 | +2,816% |
| Operating profit (loss) | 9901 | €2,479 | €83,854 | +€81,375 | +3,282% |
| Financial income | 75/76B | €19,199 | €15,810 | -€3,389 | -17.7% |
| Recurring financial income | 75 | €19,199 | €15,810 | -€3,389 | -17.7% |
| Financial charges | 65/66B | €3,653 | €2,336 | -€1,317 | -36.1% |
| Recurring financial charges | 65 | €3,653 | €2,336 | -€1,317 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | €18,026 | €97,329 | +€79,303 | +440% |
| Income taxes | 67/77 | -€2,255 | €33,049 | +€35,304 | |
| Profit (loss) for the period | 9904 | €20,281 | €64,280 | +€43,999 | +217% |
| Profit (loss) for the period to be appropriated | 9905 | €20,281 | €64,280 | +€43,999 | +217% |
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 22 October 2026 via checked.be.