cHReative Consulting: what changed
cHReative Consulting
Largest movements
- Cash +€68,743
up €68,743 (+61.4%), from €111,882 to €180,625
mainly Net result for the year (+€60,262) and Other debts (+€19,035)
- Receivables within one year -€6,316
no longer reported in 2025 (was €6,316)
of which Trade receivables: -€3,449
- Reserves +€40,262
up €40,262 (+47.1%), from €85,404 to €125,666
- Other debts +€19,035
up €19,035 (+253%), from €7,535 to €26,569
- Trade debts +€12,155
up €12,155 (+366%), from €3,318 to €15,473
- Tax, wage and social debts -€8,881
down €8,881 (-43.4%), from €20,455 to €11,574
of which Taxes: -€11,890
- Gross operating margin +€16,277
up €16,277 (+22.9%), from €71,078 to €87,355
- Taxes +€7,416
up €7,416 (+43.3%), from €17,133 to €24,549
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €122,912 | €185,483 | +€62,571 | +50.9% |
| Fixed assets | 21/28 | €2,755 | €2,352 | -€403 | -14.6% |
| Tangible fixed assets | 22/27 | €2,730 | €2,327 | -€403 | -14.8% |
| Furniture and vehicles | 24 | €2,730 | €2,327 | -€403 | -14.8% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €120,156 | €183,131 | +€62,974 | +52.4% |
| Amounts receivable within one year | 40/41 | €6,316 | - | -€6,316 | |
| Trade receivables | 40 | €3,449 | - | -€3,449 | |
| Other amounts receivable | 41 | €2,867 | - | -€2,867 | |
| Cash at bank and in hand | 54/58 | €111,882 | €180,625 | +€68,743 | +61.4% |
| Deferred charges and accrued income | 490/1 | €1,959 | €2,506 | +€547 | +27.9% |
| Total equity and liabilities | 10/49 | €122,912 | €185,483 | +€62,571 | +50.9% |
| Equity | 10/15 | €91,604 | €131,866 | +€40,262 | +44.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €85,404 | €125,666 | +€40,262 | +47.1% |
| Distributable reserves | 133 | €85,404 | €125,666 | +€40,262 | +47.1% |
| Amounts payable | 17/49 | €31,308 | €53,617 | +€22,309 | +71.3% |
| Amounts payable within one year | 42/48 | €31,308 | €53,617 | +€22,309 | +71.3% |
| Trade debts | 44 | €3,318 | €15,473 | +€12,155 | +366% |
| Suppliers | 440/4 | €3,318 | €15,473 | +€12,155 | +366% |
| Taxes, remuneration and social security | 45 | €20,455 | €11,574 | -€8,881 | -43.4% |
| Taxes | 450/3 | €20,455 | €8,565 | -€11,890 | -58.1% |
| Remuneration and social security | 454/9 | - | €3,009 | +€3,009 | |
| Other amounts payable | 47/48 | €7,535 | €26,569 | +€19,035 | +253% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €403 | €403 | = | 0.0% |
| Other operating charges | 640/8 | €727 | €751 | +€24 | +3.3% |
| Gross operating margin | 9900 | €71,078 | €87,355 | +€16,277 | +22.9% |
| Operating profit (loss) | 9901 | €69,948 | €86,201 | +€16,253 | +23.2% |
| Financial charges | 65/66B | €1,383 | €1,390 | +€7 | +0.5% |
| Recurring financial charges | 65 | €1,383 | €1,390 | +€7 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €68,565 | €84,811 | +€16,247 | +23.7% |
| Income taxes | 67/77 | €17,133 | €24,549 | +€7,416 | +43.3% |
| Profit (loss) for the period | 9904 | €51,432 | €60,262 | +€8,831 | +17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €51,432 | €60,262 | +€8,831 | +17.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.