CREATION INSTINCT: 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 INSTINCT
Largest movements
- Cash +€4,892
up €4,892 (+6.3%), from €78,080 to €82,972
mainly Receivables within one year (+€3,969) and Depreciation (+€2,503)
- Receivables within one year -€3,969
down €3,969 (-43.9%), from €9,051 to €5,082
- Tangible fixed assets -€2,503
down €2,503 (-48.5%), from €5,163 to €2,659
- Tax, wage and social debts -€3,377
down €3,377 (-32.4%), from €10,426 to €7,050
of which Taxes: -€1,760
- Other debts +€1,267
up €1,267 (+28.3%), from €4,478 to €5,746
- Reserves +€990
up €990 (+1.7%), from €58,658 to €59,648
- Gross operating margin -€9,820
down €9,820 (-62.8%), from €15,629 to €5,810
- Depreciation -€4,718
down €4,718 (-65.3%), from €7,222 to €2,503
- Taxes -€1,401
down €1,401 (-54.5%), from €2,569 to €1,168
- Financial charges -€899
down €899 (-85.7%), from €1,049 to €150
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 | €92,465 | €90,884 | -€1,580 | -1.7% |
| Fixed assets | 21/28 | €5,334 | €2,830 | -€2,503 | -46.9% |
| Tangible fixed assets | 22/27 | €5,163 | €2,659 | -€2,503 | -48.5% |
| Furniture and vehicles | 24 | €5,163 | €2,659 | -€2,503 | -48.5% |
| Financial fixed assets | 28 | €171 | €171 | = | 0.0% |
| Current assets | 29/58 | €87,131 | €88,054 | +€923 | +1.1% |
| Amounts receivable within one year | 40/41 | €9,051 | €5,082 | -€3,969 | -43.9% |
| Trade receivables | 40 | €9,051 | €5,082 | -€3,969 | -43.9% |
| Cash at bank and in hand | 54/58 | €78,080 | €82,972 | +€4,892 | +6.3% |
| Total equity and liabilities | 10/49 | €92,465 | €90,884 | -€1,580 | -1.7% |
| Equity | 10/15 | €75,860 | €76,850 | +€990 | +1.3% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €58,658 | €59,648 | +€990 | +1.7% |
| Distributable reserves | 133 | €58,658 | €59,648 | +€990 | +1.7% |
| Profit (loss) carried forward | 14 | €2,942 | €2,942 | = | 0.0% |
| Amounts payable | 17/49 | €16,604 | €14,034 | -€2,570 | -15.5% |
| Amounts payable within one year | 42/48 | €16,604 | €14,034 | -€2,570 | -15.5% |
| Trade debts | 44 | €1,700 | €1,239 | -€461 | -27.1% |
| Suppliers | 440/4 | €1,700 | €1,239 | -€461 | -27.1% |
| Taxes, remuneration and social security | 45 | €10,426 | €7,050 | -€3,377 | -32.4% |
| Taxes | 450/3 | €7,528 | €5,768 | -€1,760 | -23.4% |
| Remuneration and social security | 454/9 | €2,898 | €1,281 | -€1,616 | -55.8% |
| Other amounts payable | 47/48 | €4,478 | €5,746 | +€1,267 | +28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,222 | €2,503 | -€4,718 | -65.3% |
| Other operating charges | 640/8 | €1,131 | €998 | -€132 | -11.7% |
| Gross operating margin | 9900 | €15,629 | €5,810 | -€9,820 | -62.8% |
| Operating profit (loss) | 9901 | €7,277 | €2,308 | -€4,969 | -68.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,049 | €150 | -€899 | -85.7% |
| Recurring financial charges | 65 | €1,049 | €150 | -€899 | -85.7% |
| Profit (loss) for the period before taxes | 9903 | €6,228 | €2,158 | -€4,070 | -65.3% |
| Income taxes | 67/77 | €2,569 | €1,168 | -€1,401 | -54.5% |
| Profit (loss) for the period | 9904 | €3,658 | €990 | -€2,669 | -72.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,658 | €990 | -€2,669 | -72.9% |
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 8 October 2026 via checked.be.