Create4U: what changed
Two fiscal 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.
Create4U
Largest movements
- Cash -€28,842
down €28,842 (-19.4%), from €148,425 to €119,583
mainly Other debts (-€27,783) and Tax, wage and social debts (-€18,746)
- Receivables within one year -€9,709
down €9,709 (-58.5%), from €16,588 to €6,879
of which Trade receivables: -€12,909
- Deferred charges and accrued income -€3,052
down €3,052 (-30.2%), from €10,097 to €7,045
- Other debts -€27,783
down €27,783 (-100.0%), from €27,783 to €0
- Tax, wage and social debts -€18,746
down €18,746 (-54.6%), from €34,302 to €15,556
- Trade debts +€5,826
up €5,826 (+96.3%), from €6,051 to €11,878
- Gross operating margin -€75,962
down €75,962 (-90.8%), from €83,670 to €7,708
- Taxes -€14,084
down €14,084 (-89.0%), from €15,829 to €1,745
- Financial charges -€4,329
down €4,329 (-45.7%), from €9,475 to €5,146
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.
Cash bridge derived
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 | €175,109 | €134,486 | -€40,623 | -23.2% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | - | €979 | +€979 | |
| Tangible fixed assets | 22/27 | - | €979 | +€979 | |
| Furniture and vehicles | 24 | - | €979 | +€979 | |
| Current assets | 29/58 | €175,109 | €133,507 | -€41,602 | -23.8% |
| Amounts receivable within one year | 40/41 | €16,588 | €6,879 | -€9,709 | -58.5% |
| Trade receivables | 40 | €16,588 | €3,678 | -€12,909 | -77.8% |
| Other amounts receivable | 41 | - | €3,200 | +€3,200 | |
| Cash at bank and in hand | 54/58 | €148,425 | €119,583 | -€28,842 | -19.4% |
| Deferred charges and accrued income | 490/1 | €10,097 | €7,045 | -€3,052 | -30.2% |
| Total equity and liabilities | 10/49 | €175,109 | €134,486 | -€40,623 | -23.2% |
| Equity | 10/15 | €103,851 | €103,930 | +€79 | +0.1% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €100,351 | €100,430 | +€79 | +0.1% |
| Distributable reserves | 133 | €100,351 | €100,430 | +€79 | +0.1% |
| Amounts payable | 17/49 | €71,259 | €30,556 | -€40,703 | -57.1% |
| Amounts payable within one year | 42/48 | €68,136 | €27,434 | -€40,703 | -59.7% |
| Trade debts | 44 | €6,051 | €11,878 | +€5,826 | +96.3% |
| Suppliers | 440/4 | €6,051 | €11,878 | +€5,826 | +96.3% |
| Taxes, remuneration and social security | 45 | €34,302 | €15,556 | -€18,746 | -54.6% |
| Taxes | 450/3 | €34,302 | €15,556 | -€18,746 | -54.6% |
| Other amounts payable | 47/48 | €27,783 | €0 | -€27,783 | -100.0% |
| Accrued charges and deferred income | 492/3 | €3,122 | €3,122 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €342 | €177 | -€164 | -48.1% |
| Other operating charges | 640/8 | €668 | €560 | -€108 | -16.1% |
| Gross operating margin | 9900 | €83,670 | €7,708 | -€75,962 | -90.8% |
| Operating profit (loss) | 9901 | €82,660 | €6,971 | -€75,690 | -91.6% |
| Financial income | 75/76B | €4 | €0 | -€4 | -100.0% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100.0% |
| Financial charges | 65/66B | €9,475 | €5,146 | -€4,329 | -45.7% |
| Recurring financial charges | 65 | €9,475 | €5,146 | -€4,329 | -45.7% |
| Profit (loss) for the period before taxes | 9903 | €73,189 | €1,825 | -€71,364 | -97.5% |
| Income taxes | 67/77 | €15,829 | €1,745 | -€14,084 | -89.0% |
| Profit (loss) for the period | 9904 | €57,360 | €79 | -€57,281 | -99.9% |
| Profit (loss) for the period to be appropriated | 9905 | €57,360 | €79 | -€57,281 | -99.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.