CRÉATIQUE: 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.
CRÉATIQUE
Largest movements
- Cash +€94,435
up €94,435 (+58.3%), from €161,908 to €256,343
mainly Net result for the year (+€84,186) and Receivables within one year (+€55,833)
- Receivables within one year -€55,833
down €55,833 (-47.9%), from €116,579 to €60,747
of which Other amounts receivable: -€101,303
- Tangible fixed assets -€48,299
down €48,299 (-20.3%), from €237,483 to €189,184
of which Other tangible fixed assets: -€32,037
- Receivables after one year -€10,000
down €10,000 (-100.0%), from €10,000 to €0
- Other debts -€47,923
down €47,923 (-45.6%), from €105,000 to €57,077
- Reserves +€35,550
up €35,550 (+17.5%), from €202,746 to €238,296
of which Distributable reserves: +€35,550
- Debts after one year -€24,917
down €24,917 (-15.4%), from €161,910 to €136,993
- Tax, wage and social debts +€14,971
up €14,971 (+91.3%), from €16,402 to €31,373
of which Taxes: +€11,754
- Gross operating margin +€44,168
up €44,168 (+21.9%), from €201,864 to €246,031
- Taxes +€32,809
up €32,809 (+948.1%), from €3,460 to €36,270
- Staff costs +€20,153
up €20,153 (+49.3%), from €40,883 to €61,036
- Financial income -€4,341
down €4,341 (-68.6%), from €6,331 to €1,990
- Other operating charges +€3,271
up €3,271 (+96.6%), from €3,387 to €6,658
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 | €530,210 | €507,610 | -€22,600 | -4.3% |
| Fixed assets | 21/28 | €237,561 | €189,262 | -€48,299 | -20.3% |
| Tangible fixed assets | 22/27 | €237,483 | €189,184 | -€48,299 | -20.3% |
| Land and buildings | 22 | €161,084 | €135,331 | -€25,753 | -16.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €26,082 | €35,574 | +€9,491 | +36.4% |
| Other tangible fixed assets | 26 | €50,316 | €18,279 | -€32,037 | -63.7% |
| Financial fixed assets | 28 | €78 | €78 | = | 0.0% |
| Current assets | 29/58 | €292,649 | €318,348 | +€25,698 | +8.8% |
| Amounts receivable after more than one year | 29 | €10,000 | €0 | -€10,000 | -100.0% |
| Other amounts receivable | 291 | €10,000 | €0 | -€10,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €116,579 | €60,747 | -€55,833 | -47.9% |
| Trade receivables | 40 | €15,276 | €60,747 | +€45,471 | +297.7% |
| Other amounts receivable | 41 | €101,303 | €0 | -€101,303 | -100.0% |
| Cash at bank and in hand | 54/58 | €161,908 | €256,343 | +€94,435 | +58.3% |
| Deferred charges and accrued income | 490/1 | €4,162 | €1,258 | -€2,904 | -69.8% |
| Total equity and liabilities | 10/49 | €530,210 | €507,610 | -€22,600 | -4.3% |
| Equity | 10/15 | €216,008 | €251,558 | +€35,550 | +16.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €202,746 | €238,296 | +€35,550 | +17.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €200,886 | €236,436 | +€35,550 | +17.7% |
| Profit (loss) carried forward | 14 | €7,062 | €7,062 | +€0 | 0.0% |
| Amounts payable | 17/49 | €314,202 | €256,052 | -€58,150 | -18.5% |
| Amounts payable after more than one year | 17 | €161,910 | €136,993 | -€24,917 | -15.4% |
| Financial debts | 170/4 | €161,910 | €136,993 | -€24,917 | -15.4% |
| Amounts payable within one year | 42/48 | €152,292 | €119,059 | -€33,233 | -21.8% |
| Current portion of amounts payable after more than one year | 42 | €24,553 | €24,917 | +€363 | +1.5% |
| Trade debts | 44 | €6,337 | €5,692 | -€644 | -10.2% |
| Suppliers | 440/4 | €6,337 | €5,692 | -€644 | -10.2% |
| Taxes, remuneration and social security | 45 | €16,402 | €31,373 | +€14,971 | +91.3% |
| Taxes | 450/3 | €7,637 | €19,391 | +€11,754 | +153.9% |
| Remuneration and social security | 454/9 | €8,765 | €11,982 | +€3,217 | +36.7% |
| Other amounts payable | 47/48 | €105,000 | €57,077 | -€47,923 | -45.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €40,883 | €61,036 | +€20,153 | +49.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,837 | €51,010 | +€2,172 | +4.4% |
| Other operating charges | 640/8 | €3,387 | €6,658 | +€3,271 | +96.6% |
| Non-recurring operating charges | 66A | - | €5,656 | +€5,656 | |
| Gross operating margin | 9900 | €201,864 | €246,031 | +€44,168 | +21.9% |
| Operating profit (loss) | 9901 | €108,757 | €121,672 | +€12,915 | +11.9% |
| Financial income | 75/76B | €6,331 | €1,990 | -€4,341 | -68.6% |
| Recurring financial income | 75 | €6,331 | €1,990 | -€4,341 | -68.6% |
| Financial charges | 65/66B | €3,607 | €3,206 | -€401 | -11.1% |
| Recurring financial charges | 65 | €3,607 | €3,206 | -€401 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €111,481 | €120,456 | +€8,975 | +8.1% |
| Income taxes | 67/77 | €3,460 | €36,270 | +€32,809 | +948.1% |
| Profit (loss) for the period | 9904 | €108,020 | €84,186 | -€23,834 | -22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €108,020 | €84,186 | -€23,834 | -22.1% |
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 28 September 2026 via checked.be.