CREATIM: 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.
CREATIM
Largest movements
- Cash -€3,027
no longer reported in 2025 (was €3,027)
mainly Net result for the year (-€4,178) and Tax, wage and social debts (-€491)
- Receivables within one year +€241
up €241 (+5.1%), from €4,776 to €5,017
- Profit (loss) carried forward -€4,178
down €4,178 (-194%), from -€2,155 to -€6,333
- Short-term financial debts +€1,755
new in 2025: €1,755
- Tax, wage and social debts -€491
down €491 (-27.5%), from €1,786 to €1,295
- Other debts +€129
up €129 (+7.3%), from €1,771 to €1,900
- Gross operating margin -€3,034
down €3,034 (-314%), from -€966 to -€4,000
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 | €7,802 | €5,017 | -€2,785 | -35.7% |
| Current assets | 29/58 | €7,802 | €5,017 | -€2,785 | -35.7% |
| Amounts receivable within one year | 40/41 | €4,776 | €5,017 | +€241 | +5.1% |
| Trade receivables | 40 | €4,776 | €5,017 | +€241 | +5.1% |
| Cash at bank and in hand | 54/58 | €3,027 | - | -€3,027 | |
| Total equity and liabilities | 10/49 | €7,802 | €5,017 | -€2,785 | -35.7% |
| Equity | 10/15 | €4,245 | €67 | -€4,178 | -98.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,155 | -€6,333 | -€4,178 | -194% |
| Amounts payable | 17/49 | €3,558 | €4,950 | +€1,393 | +39.1% |
| Amounts payable within one year | 42/48 | €3,558 | €4,950 | +€1,393 | +39.1% |
| Financial debts | 43 | - | €1,755 | +€1,755 | |
| Credit institutions | 430/8 | - | €1,755 | +€1,755 | |
| Taxes, remuneration and social security | 45 | €1,786 | €1,295 | -€491 | -27.5% |
| Taxes | 450/3 | €1,786 | €1,295 | -€491 | -27.5% |
| Other amounts payable | 47/48 | €1,771 | €1,900 | +€129 | +7.3% |
| Gross operating margin | 9900 | -€966 | -€4,000 | -€3,034 | -314% |
| Operating profit (loss) | 9901 | -€966 | -€4,000 | -€3,034 | -314% |
| Financial charges | 65/66B | €180 | €178 | -€2 | -1.3% |
| Recurring financial charges | 65 | €180 | €178 | -€2 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,146 | -€4,178 | -€3,032 | -265% |
| Profit (loss) for the period | 9904 | -€1,146 | -€4,178 | -€3,032 | -265% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,146 | -€4,178 | -€3,032 | -265% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.