CREATIMS: 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.
CREATIMS
Largest movements
- Cash -€119,928
down €119,928 (-73.2%), from €163,831 to €43,903
mainly Contributions, distributions and other (-€200,800) and Tax, wage and social debts (-€1,943)
- Tangible fixed assets -€6,212
down €6,212 (-36.1%), from €17,215 to €11,003
- Profit (loss) carried forward -€160,072
down €160,072 (-97.0%), from €165,046 to €4,974
- Other debts +€35,812
up €35,812 (+325562.5%), from €11 to €35,823
- Tax, wage and social debts -€1,943
down €1,943 (-11.9%), from €16,326 to €14,384
- Gross operating margin -€27,468
down €27,468 (-31.2%), from €87,978 to €60,511
- Taxes -€4,968
down €4,968 (-27.8%), from €17,853 to €12,885
- Depreciation +€4,657
up €4,657 (+299.6%), from €1,555 to €6,212
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 | €182,053 | €55,823 | -€126,230 | -69.3% |
| Fixed assets | 21/28 | €17,215 | €11,003 | -€6,212 | -36.1% |
| Tangible fixed assets | 22/27 | €17,215 | €11,003 | -€6,212 | -36.1% |
| Furniture and vehicles | 24 | €17,215 | €11,003 | -€6,212 | -36.1% |
| Current assets | 29/58 | €164,838 | €44,820 | -€120,018 | -72.8% |
| Cash at bank and in hand | 54/58 | €163,831 | €43,903 | -€119,928 | -73.2% |
| Deferred charges and accrued income | 490/1 | €1,007 | €916 | -€91 | -9.0% |
| Total equity and liabilities | 10/49 | €182,053 | €55,823 | -€126,230 | -69.3% |
| Equity | 10/15 | €165,546 | €5,474 | -€160,072 | -96.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €165,046 | €4,974 | -€160,072 | -97.0% |
| Amounts payable | 17/49 | €16,507 | €50,349 | +€33,843 | +205.0% |
| Amounts payable within one year | 42/48 | €16,507 | €50,349 | +€33,843 | +205.0% |
| Trade debts | 44 | €170 | €143 | -€27 | -15.8% |
| Suppliers | 440/4 | €170 | €143 | -€27 | -15.8% |
| Taxes, remuneration and social security | 45 | €16,326 | €14,384 | -€1,943 | -11.9% |
| Taxes | 450/3 | €16,326 | €14,384 | -€1,943 | -11.9% |
| Other amounts payable | 47/48 | €11 | €35,823 | +€35,812 | +325562.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,555 | €6,212 | +€4,657 | +299.6% |
| Other operating charges | 640/8 | - | €531 | +€531 | |
| Gross operating margin | 9900 | €87,978 | €60,511 | -€27,468 | -31.2% |
| Operating profit (loss) | 9901 | €86,424 | €53,769 | -€32,655 | -37.8% |
| Financial charges | 65/66B | €132 | €156 | +€24 | +18.2% |
| Recurring financial charges | 65 | €132 | €156 | +€24 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | €86,292 | €53,613 | -€32,679 | -37.9% |
| Income taxes | 67/77 | €17,853 | €12,885 | -€4,968 | -27.8% |
| Profit (loss) for the period | 9904 | €68,439 | €40,728 | -€27,711 | -40.5% |
| Profit (loss) for the period to be appropriated | 9905 | €68,439 | €40,728 | -€27,711 | -40.5% |
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 29 September 2026 via checked.be.