CREATIVE BRAINWAVE: 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 BRAINWAVE
Largest movements
- Receivables within one year +€8,594
up €8,594 (+726%), from €1,183 to €9,777
of which Trade receivables: +€8,603
- Cash +€8,303
up €8,303 (+27.0%), from €30,775 to €39,079
mainly Net result for the year (+€8,983) and Tax, wage and social debts (+€6,536)
- Deferred charges and accrued income +€3,457
up €3,457 (+322%), from €1,075 to €4,532
- Tangible fixed assets -€795
down €795 (-40.9%), from €1,944 to €1,148
- Reserves +€8,983
up €8,983 (+41.2%), from €21,825 to €30,808
- Tax, wage and social debts +€6,536
up €6,536 (+1,184%), from €552 to €7,088
of which Taxes: +€5,036
- Trade debts +€4,039
new in 2025: €4,039
- Gross operating margin +€13,219
up €13,219 (+3,296%), from €401 to €13,620
- Taxes +€3,417
new in 2025: €3,417
- Depreciation +€329
up €329 (+70.6%), from €466 to €795
- Financial income +€168
up €168 (+306%), from €55 to €223
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 | €34,977 | €54,535 | +€19,558 | +55.9% |
| Fixed assets | 21/28 | €1,944 | €1,148 | -€795 | -40.9% |
| Tangible fixed assets | 22/27 | €1,944 | €1,148 | -€795 | -40.9% |
| Plant, machinery and equipment | 23 | €1,944 | €1,148 | -€795 | -40.9% |
| Current assets | 29/58 | €33,034 | €53,387 | +€20,354 | +61.6% |
| Amounts receivable within one year | 40/41 | €1,183 | €9,777 | +€8,594 | +726% |
| Trade receivables | 40 | €1,174 | €9,777 | +€8,603 | +733% |
| Other amounts receivable | 41 | €9 | - | -€9 | |
| Cash at bank and in hand | 54/58 | €30,775 | €39,079 | +€8,303 | +27.0% |
| Deferred charges and accrued income | 490/1 | €1,075 | €4,532 | +€3,457 | +322% |
| Total equity and liabilities | 10/49 | €34,977 | €54,535 | +€19,558 | +55.9% |
| Equity | 10/15 | €34,425 | €43,408 | +€8,983 | +26.1% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €21,825 | €30,808 | +€8,983 | +41.2% |
| Distributable reserves | 133 | €21,825 | €30,808 | +€8,983 | +41.2% |
| Amounts payable | 17/49 | €552 | €11,127 | +€10,575 | +1,916% |
| Amounts payable within one year | 42/48 | €552 | €11,127 | +€10,575 | +1,916% |
| Trade debts | 44 | - | €4,039 | +€4,039 | |
| Suppliers | 440/4 | - | €4,039 | +€4,039 | |
| Taxes, remuneration and social security | 45 | €552 | €7,088 | +€6,536 | +1,184% |
| Taxes | 450/3 | €552 | €5,588 | +€5,036 | +912% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €466 | €795 | +€329 | +70.6% |
| Other operating charges | 640/8 | €587 | €605 | +€18 | +3.0% |
| Gross operating margin | 9900 | €401 | €13,620 | +€13,219 | +3,296% |
| Operating profit (loss) | 9901 | -€652 | €12,220 | +€12,872 | |
| Financial income | 75/76B | €55 | €223 | +€168 | +306% |
| Recurring financial income | 75 | €55 | €223 | +€168 | +306% |
| Financial charges | 65/66B | €40 | €42 | +€2 | +5.9% |
| Recurring financial charges | 65 | €40 | €42 | +€2 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | -€637 | €12,401 | +€13,038 | |
| Income taxes | 67/77 | - | €3,417 | +€3,417 | |
| Profit (loss) for the period | 9904 | -€637 | €8,983 | +€9,621 | |
| Profit (loss) for the period to be appropriated | 9905 | -€637 | €8,983 | +€9,621 |
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.