Création dg: 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.
Création dg
Largest movements
- Receivables within one year +€36,969
up €36,969 (+85.4%), from €43,290 to €80,259
of which Trade receivables: +€36,284
- Cash -€10,780
down €10,780 (-80.9%), from €13,323 to €2,544
mainly Receivables within one year (-€36,969) and Other debts (-€17,238)
- Trade debts +€17,523
up €17,523 (+1365.2%), from €1,284 to €18,807
- Other debts -€17,238
down €17,238 (-47.6%), from €36,191 to €18,954
- Reserves +€15,000
up €15,000 (+295.6%), from €5,075 to €20,075
of which Distributable reserves: +€20,075
- Tax, wage and social debts +€8,366
up €8,366 (+76.0%), from €11,001 to €19,367
of which Taxes: +€6,566
- Profit (loss) carried forward +€2,537
up €2,537 (+231.1%), from €1,098 to €3,635
- Purchases and services +€33,119
up €33,119 (+14.5%), from €229,180 to €262,299
- Turnover +€16,752
up €16,752 (+6.3%), from €264,773 to €281,525
- Gross operating margin -€14,115
down €14,115 (-33.3%), from €42,384 to €28,269
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 | €56,649 | €82,838 | +€26,189 | +46.2% |
| Current assets | 29/58 | €56,649 | €82,838 | +€26,189 | +46.2% |
| Amounts receivable within one year | 40/41 | €43,290 | €80,259 | +€36,969 | +85.4% |
| Trade receivables | 40 | €43,290 | €79,574 | +€36,284 | +83.8% |
| Other amounts receivable | 41 | €0 | €685 | +€685 | |
| Cash at bank and in hand | 54/58 | €13,323 | €2,544 | -€10,780 | -80.9% |
| Deferred charges and accrued income | 490/1 | €35 | €35 | = | 0.0% |
| Total equity and liabilities | 10/49 | €56,649 | €82,838 | +€26,189 | +46.2% |
| Equity | 10/15 | €8,173 | €25,710 | +€17,537 | +214.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Reserves | 13 | €5,075 | €20,075 | +€15,000 | +295.6% |
| Non-distributable reserves | 130/1 | €5,075 | - | -€5,075 | |
| Legal reserve | 130 | €5,075 | - | -€5,075 | |
| Distributable reserves | 133 | - | €20,075 | +€20,075 | |
| Profit (loss) carried forward | 14 | €1,098 | €3,635 | +€2,537 | +231.1% |
| Amounts payable | 17/49 | €48,476 | €57,127 | +€8,652 | +17.8% |
| Amounts payable within one year | 42/48 | €48,476 | €57,127 | +€8,652 | +17.8% |
| Trade debts | 44 | €1,284 | €18,807 | +€17,523 | +1365.2% |
| Suppliers | 440/4 | €1,284 | €18,807 | +€17,523 | +1365.2% |
| Taxes, remuneration and social security | 45 | €11,001 | €19,367 | +€8,366 | +76.0% |
| Taxes | 450/3 | €11,001 | €17,567 | +€6,566 | +59.7% |
| Remuneration and social security | 454/9 | €0 | €1,800 | +€1,800 | |
| Other amounts payable | 47/48 | €36,191 | €18,954 | -€17,238 | -47.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €264,773 | €281,525 | +€16,752 | +6.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €229,180 | €262,299 | +€33,119 | +14.5% |
| Other operating charges | 640/8 | €253 | €1,456 | +€1,203 | +474.6% |
| Gross operating margin | 9900 | €42,384 | €28,269 | -€14,115 | -33.3% |
| Operating profit (loss) | 9901 | €42,130 | €26,813 | -€15,317 | -36.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €139 | €313 | +€174 | +125.6% |
| Recurring financial charges | 65 | €139 | €313 | +€174 | +125.6% |
| Profit (loss) for the period before taxes | 9903 | €41,991 | €26,500 | -€15,492 | -36.9% |
| Income taxes | 67/77 | €9,000 | €7,985 | -€1,015 | -11.3% |
| Profit (loss) for the period | 9904 | €32,991 | €18,515 | -€14,477 | -43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,991 | €18,515 | -€14,477 | -43.9% |
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 6 October 2026 via checked.be.