CREATION IMAGINATION DESIGN: 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 IMAGINATION DESIGN
Largest movements
- Tangible fixed assets -€48,519
down €48,519 (-9.2%), from €526,958 to €478,439
of which Land and buildings: -€49,090
- Cash +€9,834
up €9,834 (+129%), from €7,606 to €17,440
mainly Depreciation (+€49,218) and Net result for the year (+€17,050)
- Debts after one year -€47,216
down €47,216 (-30.9%), from €152,919 to €105,704
- Profit (loss) carried forward +€17,050
up €17,050 (+12.2%), from -€140,284 to -€123,234
- Other debts -€11,753
down €11,753 (-2.6%), from €445,495 to €433,742
- Gross operating margin -€38,502
down €38,502 (-33.2%), from €116,044 to €77,542
- Taxes -€34,599
down €34,599, from €29,491 to -€5,108
- Depreciation -€12,568
down €12,568 (-20.3%), from €61,786 to €49,218
- Financial charges -€2,133
down €2,133 (-20.4%), from €10,457 to €8,325
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 | €538,477 | €496,098 | -€42,378 | -7.9% |
| Fixed assets | 21/28 | €526,958 | €478,439 | -€48,519 | -9.2% |
| Tangible fixed assets | 22/27 | €526,958 | €478,439 | -€48,519 | -9.2% |
| Land and buildings | 22 | €526,487 | €477,397 | -€49,090 | -9.3% |
| Furniture and vehicles | 24 | €471 | €1,042 | +€571 | +121% |
| Current assets | 29/58 | €11,519 | €17,659 | +€6,141 | +53.3% |
| Cash at bank and in hand | 54/58 | €7,606 | €17,440 | +€9,834 | +129% |
| Deferred charges and accrued income | 490/1 | €3,913 | €220 | -€3,693 | -94.4% |
| Total equity and liabilities | 10/49 | €538,477 | €496,098 | -€42,378 | -7.9% |
| Equity | 10/15 | -€121,684 | -€104,634 | +€17,050 | +14.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€140,284 | -€123,234 | +€17,050 | +12.2% |
| Amounts payable | 17/49 | €660,160 | €600,732 | -€59,428 | -9.0% |
| Amounts payable after more than one year | 17 | €152,919 | €105,704 | -€47,216 | -30.9% |
| Financial debts | 170/4 | €152,919 | €105,704 | -€47,216 | -30.9% |
| Amounts payable within one year | 42/48 | €506,975 | €495,028 | -€11,946 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €45,072 | €47,216 | +€2,144 | +4.8% |
| Trade debts | 44 | €5,170 | €1,165 | -€4,005 | -77.5% |
| Suppliers | 440/4 | €5,170 | €1,165 | -€4,005 | -77.5% |
| Advances received on contracts in progress | 46 | €1,500 | €0 | -€1,500 | -100% |
| Taxes, remuneration and social security | 45 | €9,738 | €12,907 | +€3,168 | +32.5% |
| Taxes | 450/3 | €9,738 | €12,907 | +€3,168 | +32.5% |
| Other amounts payable | 47/48 | €445,495 | €433,742 | -€11,753 | -2.6% |
| Accrued charges and deferred income | 492/3 | €266 | €0 | -€266 | -100% |
| Non-recurring operating income | 76A | €150 | - | -€150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,786 | €49,218 | -€12,568 | -20.3% |
| Other operating charges | 640/8 | €8,064 | €8,058 | -€6 | -0.1% |
| Gross operating margin | 9900 | €116,044 | €77,542 | -€38,502 | -33.2% |
| Operating profit (loss) | 9901 | €46,194 | €20,266 | -€25,928 | -56.1% |
| Financial charges | 65/66B | €10,457 | €8,325 | -€2,133 | -20.4% |
| Recurring financial charges | 65 | €10,457 | €8,325 | -€2,133 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €35,737 | €11,941 | -€23,796 | -66.6% |
| Income taxes | 67/77 | €29,491 | -€5,108 | -€34,599 | |
| Profit (loss) for the period | 9904 | €6,246 | €17,050 | +€10,804 | +173% |
| Profit (loss) for the period to be appropriated | 9905 | €6,246 | €17,050 | +€10,804 | +173% |
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 16 October 2026 via checked.be.