CREATION ESPACE VERT: 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.
CREATION ESPACE VERT
Largest movements
- Cash -€25,936
down €25,936 (-94.2%), from €27,539 to €1,604
mainly Net result for the year (-€22,652) and Current portion of long-term debt (-€12,245)
- Tangible fixed assets -€16,836
down €16,836 (-74.4%), from €22,637 to €5,801
of which Furniture and vehicles: -€13,258
- Receivables within one year -€6,586
down €6,586 (-45.5%), from €14,489 to €7,902
of which Other amounts receivable: -€4,119
- Deferred charges and accrued income -€891
down €891 (-84.5%), from €1,054 to €163
- Profit (loss) carried forward -€22,652
down €22,652 (-264.4%), from -€8,568 to -€31,220
- Current portion of long-term debt -€12,245
down €12,245 (-56.9%), from €21,535 to €9,290
- Debts after one year -€9,290
down €9,290 (-57.1%), from €16,265 to €6,975
- Trade debts -€4,563
down €4,563 (-98.3%), from €4,643 to €80
- Tax, wage and social debts -€1,942
down €1,942 (-41.4%), from €4,690 to €2,748
of which Remuneration and social security: -€1,131
- Gross operating margin -€53,252
down €53,252 (-92.9%), from €57,297 to €4,045
- Staff costs -€26,787
down €26,787 (-76.0%), from €35,225 to €8,438
- Depreciation -€4,801
down €4,801 (-24.3%), from €19,772 to €14,972
- Taxes -€833
down €833 (-79.3%), from €1,050 to €217
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 | €65,818 | €15,569 | -€50,249 | -76.3% |
| Fixed assets | 21/28 | €22,736 | €5,900 | -€16,836 | -74.1% |
| Tangible fixed assets | 22/27 | €22,637 | €5,801 | -€16,836 | -74.4% |
| Plant, machinery and equipment | 23 | €4,041 | €463 | -€3,578 | -88.5% |
| Furniture and vehicles | 24 | €18,596 | €5,338 | -€13,258 | -71.3% |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €43,082 | €9,669 | -€33,413 | -77.6% |
| Amounts receivable within one year | 40/41 | €14,489 | €7,902 | -€6,586 | -45.5% |
| Trade receivables | 40 | €10,322 | €7,854 | -€2,467 | -23.9% |
| Other amounts receivable | 41 | €4,167 | €48 | -€4,119 | -98.9% |
| Cash at bank and in hand | 54/58 | €27,539 | €1,604 | -€25,936 | -94.2% |
| Deferred charges and accrued income | 490/1 | €1,054 | €163 | -€891 | -84.5% |
| Total equity and liabilities | 10/49 | €65,818 | €15,569 | -€50,249 | -76.3% |
| Equity | 10/15 | €17,556 | -€5,097 | -€22,652 | |
| Contributions | 10/11 | €6,693 | €6,693 | = | 0.0% |
| Reserves | 13 | €19,430 | €19,430 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,430 | €18,430 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,568 | -€31,220 | -€22,652 | -264.4% |
| Amounts payable | 17/49 | €48,262 | €20,666 | -€27,596 | -57.2% |
| Amounts payable after more than one year | 17 | €16,265 | €6,975 | -€9,290 | -57.1% |
| Financial debts | 170/4 | €16,265 | €6,975 | -€9,290 | -57.1% |
| Amounts payable within one year | 42/48 | €31,997 | €13,691 | -€18,306 | -57.2% |
| Current portion of amounts payable after more than one year | 42 | €21,535 | €9,290 | -€12,245 | -56.9% |
| Financial debts | 43 | - | €520 | +€520 | |
| Credit institutions | 430/8 | - | €520 | +€520 | |
| Trade debts | 44 | €4,643 | €80 | -€4,563 | -98.3% |
| Suppliers | 440/4 | €4,643 | €80 | -€4,563 | -98.3% |
| Advances received on contracts in progress | 46 | €980 | - | -€980 | |
| Taxes, remuneration and social security | 45 | €4,690 | €2,748 | -€1,942 | -41.4% |
| Taxes | 450/3 | €3,559 | €2,748 | -€810 | -22.8% |
| Remuneration and social security | 454/9 | €1,131 | - | -€1,131 | |
| Other amounts payable | 47/48 | €149 | €1,052 | +€903 | +606.8% |
| Remuneration, social security and pensions | 62 | €35,225 | €8,438 | -€26,787 | -76.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,772 | €14,972 | -€4,801 | -24.3% |
| Other operating charges | 640/8 | €1,629 | €2,111 | +€481 | +29.5% |
| Gross operating margin | 9900 | €57,297 | €4,045 | -€53,252 | -92.9% |
| Operating profit (loss) | 9901 | €670 | -€21,475 | -€22,145 | |
| Financial income | 75/76B | - | €88 | +€88 | |
| Recurring financial income | 75 | - | €88 | +€88 | |
| Financial charges | 65/66B | €1,576 | €1,048 | -€528 | -33.5% |
| Recurring financial charges | 65 | €1,576 | €1,048 | -€528 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | -€907 | -€22,435 | -€21,529 | -2374.2% |
| Income taxes | 67/77 | €1,050 | €217 | -€833 | -79.3% |
| Profit (loss) for the period | 9904 | -€1,957 | -€22,652 | -€20,696 | -1057.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,957 | -€22,652 | -€20,696 | -1057.6% |
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 5 October 2026 via checked.be.