CREATION ET MEMOIRE: 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.
CREATION ET MEMOIRE
Largest movements
- Cash -€26,448
down €26,448 (-91.8%), from €28,806 to €2,358
mainly Net result for the year (-€32,956) and Trade debts (-€4,871)
- Receivables within one year -€6,360
down €6,360 (-75.0%), from €8,485 to €2,125
of which Other amounts receivable: -€4,411
- Tangible fixed assets +€547
up €547 (+416%), from €132 to €678
- Profit (loss) carried forward -€32,956
down €32,956 (-35.4%), from -€93,116 to -€126,072
- Trade debts -€4,871
down €4,871 (-30.5%), from €15,965 to €11,094
- Other debts +€4,386
up €4,386 (+4.6%), from €95,987 to €100,373
- Tax, wage and social debts +€1,271
new in 2025: €1,271
of which Remuneration and social security: +€1,212
- Gross operating margin -€14,624
down €14,624, from €857 to -€13,767
- Staff costs +€11,639
up €11,639 (+201%), from €5,791 to €17,430
- Depreciation -€187
down €187 (-47.6%), from €394 to €206
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 | €37,437 | €5,267 | -€32,170 | -85.9% |
| Fixed assets | 21/28 | €132 | €678 | +€547 | +416% |
| Tangible fixed assets | 22/27 | €132 | €678 | +€547 | +416% |
| Furniture and vehicles | 24 | €132 | €678 | +€547 | +416% |
| Current assets | 29/58 | €37,305 | €4,589 | -€32,717 | -87.7% |
| Stocks and contracts in progress | 3 | €14 | €16 | +€2 | +14.3% |
| Stocks | 30/36 | €14 | €16 | +€2 | +14.3% |
| Amounts receivable within one year | 40/41 | €8,485 | €2,125 | -€6,360 | -75.0% |
| Trade receivables | 40 | €4,075 | €2,125 | -€1,950 | -47.8% |
| Other amounts receivable | 41 | €4,411 | - | -€4,411 | |
| Cash at bank and in hand | 54/58 | €28,806 | €2,358 | -€26,448 | -91.8% |
| Deferred charges and accrued income | 490/1 | - | €89 | +€89 | |
| Total equity and liabilities | 10/49 | €37,437 | €5,267 | -€32,170 | -85.9% |
| Equity | 10/15 | -€74,516 | -€107,472 | -€32,956 | -44.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€93,116 | -€126,072 | -€32,956 | -35.4% |
| Amounts payable | 17/49 | €111,953 | €112,739 | +€786 | +0.7% |
| Amounts payable within one year | 42/48 | €111,953 | €112,739 | +€786 | +0.7% |
| Trade debts | 44 | €15,965 | €11,094 | -€4,871 | -30.5% |
| Suppliers | 440/4 | €15,965 | €11,094 | -€4,871 | -30.5% |
| Taxes, remuneration and social security | 45 | - | €1,271 | +€1,271 | |
| Taxes | 450/3 | - | €60 | +€60 | |
| Remuneration and social security | 454/9 | - | €1,212 | +€1,212 | |
| Other amounts payable | 47/48 | €95,987 | €100,373 | +€4,386 | +4.6% |
| Non-recurring operating income | 76A | - | €381 | +€381 | |
| Remuneration, social security and pensions | 62 | €5,791 | €17,430 | +€11,639 | +201% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €394 | €206 | -€187 | -47.6% |
| Other operating charges | 640/8 | €830 | €805 | -€24 | -2.9% |
| Non-recurring operating charges | 66A | €837 | - | -€837 | |
| Gross operating margin | 9900 | €857 | -€13,767 | -€14,624 | |
| Operating profit (loss) | 9901 | -€6,994 | -€32,209 | -€25,215 | -361% |
| Financial income | 75/76B | €0 | €28 | +€28 | +30,567% |
| Recurring financial income | 75 | €0 | €28 | +€28 | +30,567% |
| Financial charges | 65/66B | €781 | €775 | -€7 | -0.8% |
| Recurring financial charges | 65 | €781 | €775 | -€7 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,775 | -€32,956 | -€25,181 | -324% |
| Profit (loss) for the period | 9904 | -€7,775 | -€32,956 | -€25,181 | -324% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,775 | -€32,956 | -€25,181 | -324% |
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 1 November 2026 via checked.be.