Creations M.B: 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.
Creations M.B
Largest movements
- Tangible fixed assets +€2,370
new in 2025: €2,370
- Receivables within one year -€497
down €497 (-21.7%), from €2,294 to €1,797
- Other debts +€5,063
up €5,063 (+41.6%), from €12,177 to €17,240
- Profit (loss) carried forward -€3,427
down €3,427 (-28.1%), from -€12,176 to -€15,603
- Trade debts +€207
up €207 (+262%), from €79 to €286
- Gross operating margin -€3,178
down €3,178, from €491 to -€2,687
- Depreciation +€191
new in 2025: €191
- Financial income +€35
up €35 (+4,700%), from €1 to €36
- Financial charges +€32
up €32 (+20.9%), from €153 to €185
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 | €3,080 | €4,923 | +€1,843 | +59.8% |
| Fixed assets | 21/28 | - | €2,370 | +€2,370 | |
| Tangible fixed assets | 22/27 | - | €2,370 | +€2,370 | |
| Plant, machinery and equipment | 23 | - | €2,370 | +€2,370 | |
| Current assets | 29/58 | €3,080 | €2,554 | -€526 | -17.1% |
| Amounts receivable within one year | 40/41 | €2,294 | €1,797 | -€497 | -21.7% |
| Other amounts receivable | 41 | €2,294 | €1,797 | -€497 | -21.7% |
| Cash at bank and in hand | 54/58 | €737 | €757 | +€19 | +2.6% |
| Deferred charges and accrued income | 490/1 | €49 | €0 | -€49 | -100% |
| Total equity and liabilities | 10/49 | €3,080 | €4,923 | +€1,843 | +59.8% |
| Equity | 10/15 | -€9,176 | -€12,603 | -€3,427 | -37.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,176 | -€15,603 | -€3,427 | -28.1% |
| Amounts payable | 17/49 | €12,256 | €17,526 | +€5,270 | +43.0% |
| Amounts payable within one year | 42/48 | €12,256 | €17,526 | +€5,270 | +43.0% |
| Trade debts | 44 | €79 | €286 | +€207 | +262% |
| Suppliers | 440/4 | €79 | €286 | +€207 | +262% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €12,177 | €17,240 | +€5,063 | +41.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €191 | +€191 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €491 | -€2,687 | -€3,178 | |
| Operating profit (loss) | 9901 | €103 | -€3,278 | -€3,381 | |
| Financial income | 75/76B | €1 | €36 | +€35 | +4,700% |
| Recurring financial income | 75 | €1 | €36 | +€35 | +4,700% |
| Financial charges | 65/66B | €153 | €185 | +€32 | +20.9% |
| Recurring financial charges | 65 | €153 | €185 | +€32 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | -€49 | -€3,427 | -€3,378 | -6,870% |
| Profit (loss) for the period | 9904 | -€49 | -€3,427 | -€3,378 | -6,870% |
| Profit (loss) for the period to be appropriated | 9905 | -€49 | -€3,427 | -€3,378 | -6,870% |
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 27 October 2026 via checked.be.