CREATELIER GOURMAND: 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.
CREATELIER GOURMAND
Largest movements
- Receivables within one year +€634
up €634 (+4.4%), from €14,496 to €15,130
- Cash -€572
down €572 (-65.1%), from €879 to €307
mainly Trade debts (-€997) and Receivables within one year (-€634)
- Stocks and contracts -€258
down €258 (-5.4%), from €4,813 to €4,555
- Tangible fixed assets -€249
down €249 (-22.0%), from €1,131 to €882
of which Land and buildings: -€211
- Trade debts -€997
down €997 (-60.4%), from €1,651 to €653
- Tax, wage and social debts +€366
up €366 (+239%), from €154 to €520
- Profit (loss) carried forward +€312
up €312 (+26.4%), from €1,181 to €1,492
- Gross operating margin +€190
up €190 (+18.0%), from €1,055 to €1,245
- Depreciation -€155
down €155 (-38.3%), from €404 to €249
- Other operating charges +€140
up €140 (+36.5%), from €384 to €525
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 | €23,707 | €23,261 | -€446 | -1.9% |
| Fixed assets | 21/28 | €1,131 | €882 | -€249 | -22.0% |
| Tangible fixed assets | 22/27 | €1,131 | €882 | -€249 | -22.0% |
| Land and buildings | 22 | €1,055 | €844 | -€211 | -20.0% |
| Plant, machinery and equipment | 23 | €76 | €38 | -€38 | -50.0% |
| Current assets | 29/58 | €22,576 | €22,379 | -€196 | -0.9% |
| Stocks and contracts in progress | 3 | €4,813 | €4,555 | -€258 | -5.4% |
| Stocks | 30/36 | €4,813 | €4,555 | -€258 | -5.4% |
| Amounts receivable within one year | 40/41 | €14,496 | €15,130 | +€634 | +4.4% |
| Trade receivables | 40 | €14,496 | €15,130 | +€634 | +4.4% |
| Cash at bank and in hand | 54/58 | €879 | €307 | -€572 | -65.1% |
| Deferred charges and accrued income | 490/1 | €2,387 | €2,387 | = | 0.0% |
| Total equity and liabilities | 10/49 | €23,707 | €23,261 | -€446 | -1.9% |
| Equity | 10/15 | €21,594 | €21,906 | +€312 | +1.4% |
| Contributions | 10/11 | €17,100 | €17,100 | = | 0.0% |
| Capital | 10 | €17,100 | €17,100 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €3,313 | €3,313 | = | 0.0% |
| Non-distributable reserves | 130/1 | €900 | €900 | = | 0.0% |
| Legal reserve | 130 | €900 | €900 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,663 | €1,663 | = | 0.0% |
| Distributable reserves | 133 | €750 | €750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,181 | €1,492 | +€312 | +26.4% |
| Amounts payable | 17/49 | €2,113 | €1,356 | -€758 | -35.8% |
| Amounts payable after more than one year | 17 | €309 | €182 | -€127 | -41.0% |
| Financial debts | 170/4 | €309 | €182 | -€127 | -41.0% |
| Amounts payable within one year | 42/48 | €1,804 | €1,173 | -€631 | -35.0% |
| Trade debts | 44 | €1,651 | €653 | -€997 | -60.4% |
| Suppliers | 440/4 | €1,651 | €653 | -€997 | -60.4% |
| Taxes, remuneration and social security | 45 | €154 | €520 | +€366 | +239% |
| Taxes | 450/3 | €154 | €520 | +€366 | +239% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €404 | €249 | -€155 | -38.3% |
| Other operating charges | 640/8 | €384 | €525 | +€140 | +36.5% |
| Gross operating margin | 9900 | €1,055 | €1,245 | +€190 | +18.0% |
| Operating profit (loss) | 9901 | €267 | €471 | +€204 | +76.6% |
| Financial charges | 65/66B | €165 | €159 | -€6 | -3.5% |
| Recurring financial charges | 65 | €165 | €159 | -€6 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €102 | €312 | +€210 | +206% |
| Profit (loss) for the period | 9904 | €102 | €312 | +€210 | +206% |
| Profit (loss) for the period to be appropriated | 9905 | €102 | €312 | +€210 | +206% |
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 17 October 2026 via checked.be.