CREAM DESIGN: 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.
CREAM DESIGN
Largest movements
- Cash +€12,092
up €12,092 (+53.3%), from €22,688 to €34,780
mainly Net result for the year (+€34,066) and Receivables within one year (+€11,464)
- Receivables within one year -€11,464
down €11,464 (-31.4%), from €36,460 to €24,996
of which Other amounts receivable: -€22,589
- Receivables after one year +€5,768
up €5,768 (+62.7%), from €9,198 to €14,967
- Tangible fixed assets -€2,617
down €2,617 (-15.0%), from €17,473 to €14,856
of which Furniture and vehicles: -€3,146
- Other debts -€14,945
no longer reported in 2025 (was €14,945)
- Trade debts +€9,099
up €9,099 (+213%), from €4,280 to €13,378
- Current portion of long-term debt +€8,399
up €8,399 (+1,171%), from €717 to €9,116
- Tax, wage and social debts +€2,537
up €2,537 (+12.1%), from €20,880 to €23,416
- Gross operating margin +€10,695
up €10,695 (+25.8%), from €41,380 to €52,076
- Taxes +€1,310
up €1,310 (+12.2%), from €10,784 to €12,094
- Financial charges -€585
down €585 (-33.6%), from €1,742 to €1,157
- Financial income -€524
down €524 (-83.8%), from €626 to €101
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 | €87,067 | €90,962 | +€3,895 | +4.5% |
| Fixed assets | 21/28 | €17,473 | €14,856 | -€2,617 | -15.0% |
| Tangible fixed assets | 22/27 | €17,473 | €14,856 | -€2,617 | -15.0% |
| Furniture and vehicles | 24 | €9,291 | €6,145 | -€3,146 | -33.9% |
| Other tangible fixed assets | 26 | €8,183 | €8,712 | +€529 | +6.5% |
| Current assets | 29/58 | €69,594 | €76,106 | +€6,512 | +9.4% |
| Amounts receivable after more than one year | 29 | €9,198 | €14,967 | +€5,768 | +62.7% |
| Other amounts receivable | 291 | €9,198 | €14,967 | +€5,768 | +62.7% |
| Amounts receivable within one year | 40/41 | €36,460 | €24,996 | -€11,464 | -31.4% |
| Trade receivables | 40 | - | €11,125 | +€11,125 | |
| Other amounts receivable | 41 | €36,460 | €13,871 | -€22,589 | -62.0% |
| Cash at bank and in hand | 54/58 | €22,688 | €34,780 | +€12,092 | +53.3% |
| Deferred charges and accrued income | 490/1 | €1,247 | €1,363 | +€116 | +9.3% |
| Total equity and liabilities | 10/49 | €87,067 | €90,962 | +€3,895 | +4.5% |
| Equity | 10/15 | €45,156 | €44,722 | -€434 | -1.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Other | 1109/19 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €29,000 | €28,500 | -€500 | -1.7% |
| Distributable reserves | 133 | €29,000 | €28,500 | -€500 | -1.7% |
| Profit (loss) carried forward | 14 | €6,156 | €6,222 | +€66 | +1.1% |
| Amounts payable | 17/49 | €41,910 | €46,240 | +€4,330 | +10.3% |
| Amounts payable after more than one year | 17 | €1,089 | €329 | -€759 | -69.7% |
| Financial debts | 170/4 | €1,089 | €329 | -€759 | -69.7% |
| Amounts payable within one year | 42/48 | €40,822 | €45,911 | +€5,089 | +12.5% |
| Current portion of amounts payable after more than one year | 42 | €717 | €9,116 | +€8,399 | +1,171% |
| Trade debts | 44 | €4,280 | €13,378 | +€9,099 | +213% |
| Suppliers | 440/4 | €4,280 | €13,378 | +€9,099 | +213% |
| Taxes, remuneration and social security | 45 | €20,880 | €23,416 | +€2,537 | +12.1% |
| Taxes | 450/3 | €20,880 | €23,416 | +€2,537 | +12.1% |
| Other amounts payable | 47/48 | €14,945 | - | -€14,945 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,604 | €4,797 | +€193 | +4.2% |
| Other operating charges | 640/8 | €513 | €63 | -€449 | -87.7% |
| Gross operating margin | 9900 | €41,380 | €52,076 | +€10,695 | +25.8% |
| Operating profit (loss) | 9901 | €36,264 | €47,216 | +€10,952 | +30.2% |
| Financial income | 75/76B | €626 | €101 | -€524 | -83.8% |
| Recurring financial income | 75 | €626 | €101 | -€524 | -83.8% |
| Financial charges | 65/66B | €1,742 | €1,157 | -€585 | -33.6% |
| Recurring financial charges | 65 | €1,742 | €1,157 | -€585 | -33.6% |
| Profit (loss) for the period before taxes | 9903 | €35,148 | €46,160 | +€11,012 | +31.3% |
| Income taxes | 67/77 | €10,784 | €12,094 | +€1,310 | +12.2% |
| Profit (loss) for the period | 9904 | €24,364 | €34,066 | +€9,702 | +39.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,364 | €34,066 | +€9,702 | +39.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.