Coreatelier: 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.
Coreatelier
Largest movements
- Receivables within one year -€13,193
down €13,193 (-33.3%), from €39,620 to €26,427
of which Other amounts receivable: -€27,922
- Cash +€7,176
up €7,176 (+36.8%), from €19,512 to €26,689
mainly Receivables within one year (+€13,193) and Net result for the year (+€8,618)
- Tangible fixed assets -€2,987
down €2,987 (-11.1%), from €26,884 to €23,897
- Trade debts -€14,173
down €14,173 (-48.6%), from €29,166 to €14,993
- Profit (loss) carried forward +€8,618
up €8,618 (+29.1%), from €29,629 to €38,248
- Investment grants -€2,987
down €2,987 (-11.1%), from €27,013 to €24,026
- Accrued charges and deferred income +€878
new in 2025: €878
- Gross operating margin -€15,930
down €15,930 (-55.7%), from €28,593 to €12,663
- Purchases and services +€9,832
up €9,832 (+5.1%), from €194,452 to €204,285
- Turnover -€7,009
down €7,009 (-12.1%), from €58,058 to €51,049
- Other operating charges +€885
up €885 (+1,943%), from €46 to €930
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 | €86,671 | €78,145 | -€8,527 | -9.8% |
| Fixed assets | 21/28 | €26,884 | €23,897 | -€2,987 | -11.1% |
| Tangible fixed assets | 22/27 | €26,884 | €23,897 | -€2,987 | -11.1% |
| Plant, machinery and equipment | 23 | €26,884 | €23,897 | -€2,987 | -11.1% |
| Current assets | 29/58 | €59,787 | €54,247 | -€5,540 | -9.3% |
| Amounts receivable within one year | 40/41 | €39,620 | €26,427 | -€13,193 | -33.3% |
| Trade receivables | 40 | €714 | €15,442 | +€14,728 | +2,064% |
| Other amounts receivable | 41 | €38,907 | €10,985 | -€27,922 | -71.8% |
| Cash at bank and in hand | 54/58 | €19,512 | €26,689 | +€7,176 | +36.8% |
| Deferred charges and accrued income | 490/1 | €654 | €1,132 | +€477 | +72.9% |
| Total equity and liabilities | 10/49 | €86,671 | €78,145 | -€8,527 | -9.8% |
| Equity | 10/15 | €56,642 | €62,273 | +€5,631 | +9.9% |
| Profit (loss) carried forward | 14 | €29,629 | €38,248 | +€8,618 | +29.1% |
| Investment grants | 15 | €27,013 | €24,026 | -€2,987 | -11.1% |
| Amounts payable | 17/49 | €30,029 | €15,871 | -€14,158 | -47.1% |
| Amounts payable within one year | 42/48 | €30,029 | €14,993 | -€15,036 | -50.1% |
| Trade debts | 44 | €29,166 | €14,993 | -€14,173 | -48.6% |
| Suppliers | 440/4 | €29,166 | €14,993 | -€14,173 | -48.6% |
| Advances received on contracts in progress | 46 | €863 | - | -€863 | |
| Accrued charges and deferred income | 492/3 | - | €878 | +€878 | |
| Turnover | 70 | €58,058 | €51,049 | -€7,009 | -12.1% |
| Membership fees, donations, legacies and grants | 73 | €164,987 | €161,407 | -€3,580 | -2.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €194,452 | €204,285 | +€9,832 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,987 | €2,987 | = | 0.0% |
| Other operating charges | 640/8 | €46 | €930 | +€885 | +1,943% |
| Gross operating margin | 9900 | €28,593 | €12,663 | -€15,930 | -55.7% |
| Operating profit (loss) | 9901 | €25,560 | €8,746 | -€16,814 | -65.8% |
| Financial income | 75/76B | €15 | €0 | -€15 | -99.9% |
| Recurring financial income | 75 | €15 | €0 | -€15 | -99.9% |
| Financial charges | 65/66B | €143 | €127 | -€16 | -11.2% |
| Recurring financial charges | 65 | €143 | €127 | -€16 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €25,432 | €8,618 | -€16,813 | -66.1% |
| Profit (loss) for the period | 9904 | €25,432 | €8,618 | -€16,813 | -66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,432 | €8,618 | -€16,813 | -66.1% |
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 13 October 2026 via checked.be.