CRE8IVE CONCEPTS: 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.
CRE8IVE CONCEPTS
Largest movements
- Cash -€32,495
down €32,495 (-50.6%), from €64,237 to €31,742
mainly Other debts (-€34,205) and Contributions, distributions and other (-€8,859)
- Receivables within one year -€13,956
down €13,956 (-39.5%), from €35,365 to €21,409
- Other debts -€34,205
down €34,205 (-81.4%), from €42,011 to €7,806
- Tax, wage and social debts -€7,658
down €7,658 (-19.7%), from €38,779 to €31,121
of which Taxes: -€9,033
- Trade debts -€4,713
down €4,713 (-88.4%), from €5,331 to €618
- Staff costs +€27,889
up €27,889 (+118%), from €23,535 to €51,425
- Gross operating margin -€26,433
down €26,433 (-27.2%), from €97,014 to €70,581
- Taxes -€12,171
down €12,171 (-75.1%), from €16,215 to €4,044
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 | €106,581 | €60,005 | -€46,576 | -43.7% |
| Fixed assets | 21/28 | €6,045 | €6,101 | +€56 | +0.9% |
| Tangible fixed assets | 22/27 | €3,332 | €3,388 | +€56 | +1.7% |
| Furniture and vehicles | 24 | €3,332 | €3,388 | +€56 | +1.7% |
| Financial fixed assets | 28 | €2,713 | €2,713 | = | 0.0% |
| Current assets | 29/58 | €100,536 | €53,904 | -€46,632 | -46.4% |
| Amounts receivable within one year | 40/41 | €35,365 | €21,409 | -€13,956 | -39.5% |
| Trade receivables | 40 | €35,365 | €21,409 | -€13,956 | -39.5% |
| Cash at bank and in hand | 54/58 | €64,237 | €31,742 | -€32,495 | -50.6% |
| Deferred charges and accrued income | 490/1 | €933 | €753 | -€180 | -19.3% |
| Total equity and liabilities | 10/49 | €106,581 | €60,005 | -€46,576 | -43.7% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| 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% |
| Amounts payable | 17/49 | €86,121 | €39,545 | -€46,576 | -54.1% |
| Amounts payable within one year | 42/48 | €86,121 | €39,545 | -€46,576 | -54.1% |
| Trade debts | 44 | €5,331 | €618 | -€4,713 | -88.4% |
| Suppliers | 440/4 | €5,331 | €618 | -€4,713 | -88.4% |
| Taxes, remuneration and social security | 45 | €38,779 | €31,121 | -€7,658 | -19.7% |
| Taxes | 450/3 | €33,417 | €24,384 | -€9,033 | -27.0% |
| Remuneration and social security | 454/9 | €5,362 | €6,737 | +€1,375 | +25.6% |
| Other amounts payable | 47/48 | €42,011 | €7,806 | -€34,205 | -81.4% |
| Remuneration, social security and pensions | 62 | €23,535 | €51,425 | +€27,889 | +118% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,724 | €3,447 | +€723 | +26.5% |
| Other operating charges | 640/8 | €1,437 | €1,732 | +€294 | +20.5% |
| Gross operating margin | 9900 | €97,014 | €70,581 | -€26,433 | -27.2% |
| Operating profit (loss) | 9901 | €69,317 | €13,977 | -€55,340 | -79.8% |
| Financial charges | 65/66B | €1,242 | €1,075 | -€167 | -13.5% |
| Recurring financial charges | 65 | €1,242 | €1,075 | -€167 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €68,075 | €12,903 | -€55,173 | -81.0% |
| Income taxes | 67/77 | €16,215 | €4,044 | -€12,171 | -75.1% |
| Profit (loss) for the period | 9904 | €51,860 | €8,859 | -€43,002 | -82.9% |
| Profit (loss) for the period to be appropriated | 9905 | €51,860 | €8,859 | -€43,002 | -82.9% |
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.