Creative Attorneys: 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.
Creative Attorneys
Largest movements
- Receivables within one year -€11,300
down €11,300 (-42.4%), from €26,629 to €15,329
- Financial fixed assets -€3,270
down €3,270 (-81.8%), from €4,000 to €730
- Profit (loss) carried forward -€12,458
down €12,458 (-230%), from -€5,420 to -€17,878
- Tax, wage and social debts -€2,890
down €2,890 (-24.6%), from €11,758 to €8,867
- Trade debts +€353
up €353 (+7.4%), from €4,760 to €5,113
- Gross operating margin -€21,214
down €21,214, from €12,821 to -€8,393
- Other operating charges -€17,124
down €17,124 (-94.4%), from €18,141 to €1,018
- Taxes +€2,102
new in 2025: €2,102
- Financial charges +€668
up €668 (+773%), from €87 to €755
- Depreciation -€273
down €273 (-55.8%), from €489 to €216
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 | €31,733 | €16,737 | -€14,995 | -47.3% |
| Fixed assets | 21/28 | €4,299 | €813 | -€3,486 | -81.1% |
| Tangible fixed assets | 22/27 | €299 | €83 | -€216 | -72.2% |
| Plant, machinery and equipment | 23 | €299 | €83 | -€216 | -72.2% |
| Financial fixed assets | 28 | €4,000 | €730 | -€3,270 | -81.8% |
| Current assets | 29/58 | €27,433 | €15,924 | -€11,509 | -42.0% |
| Amounts receivable within one year | 40/41 | €26,629 | €15,329 | -€11,300 | -42.4% |
| Other amounts receivable | 41 | €26,629 | €15,329 | -€11,300 | -42.4% |
| Cash at bank and in hand | 54/58 | €804 | €579 | -€226 | -28.1% |
| Deferred charges and accrued income | 490/1 | - | €17 | +€17 | |
| Total equity and liabilities | 10/49 | €31,733 | €16,737 | -€14,995 | -47.3% |
| Equity | 10/15 | €14,724 | €2,265 | -€12,458 | -84.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €143 | €143 | = | 0.0% |
| Non-distributable reserves | 130/1 | €143 | €143 | = | 0.0% |
| Reserves not available under the articles | 1311 | €143 | €143 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,420 | -€17,878 | -€12,458 | -230% |
| Amounts payable | 17/49 | €17,009 | €14,472 | -€2,537 | -14.9% |
| Amounts payable within one year | 42/48 | €17,009 | €14,472 | -€2,537 | -14.9% |
| Trade debts | 44 | €4,760 | €5,113 | +€353 | +7.4% |
| Suppliers | 440/4 | €4,760 | €5,113 | +€353 | +7.4% |
| Taxes, remuneration and social security | 45 | €11,758 | €8,867 | -€2,890 | -24.6% |
| Taxes | 450/3 | €11,758 | €8,867 | -€2,890 | -24.6% |
| Other amounts payable | 47/48 | €491 | €491 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €489 | €216 | -€273 | -55.8% |
| Other operating charges | 640/8 | €18,141 | €1,018 | -€17,124 | -94.4% |
| Gross operating margin | 9900 | €12,821 | -€8,393 | -€21,214 | |
| Operating profit (loss) | 9901 | -€5,808 | -€9,626 | -€3,818 | -65.7% |
| Financial income | 75/76B | €0 | €25 | +€25 | +42,133% |
| Recurring financial income | 75 | €0 | €25 | +€25 | +42,133% |
| Financial charges | 65/66B | €87 | €755 | +€668 | +773% |
| Recurring financial charges | 65 | €87 | €755 | +€668 | +773% |
| Profit (loss) for the period before taxes | 9903 | -€5,895 | -€10,356 | -€4,461 | -75.7% |
| Income taxes | 67/77 | - | €2,102 | +€2,102 | |
| Profit (loss) for the period | 9904 | -€5,895 | -€12,458 | -€6,563 | -111% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,895 | -€12,458 | -€6,563 | -111% |
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 14 October 2026 via checked.be.