CREATIVE BUILDING: 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 BUILDING
Largest movements
- Tangible fixed assets +€314,834
up €314,834 (+19.8%), from €1.6m to €1.9m
- Financial fixed assets -€299,400
down €299,400 (-100%), from €299,400 to €0
- Cash +€191,806
up €191,806 (+395%), from €48,590 to €240,396
mainly Receivables within one year (+€190,402) and Net result for the year (+€30,747)
- Receivables within one year -€190,402
down €190,402 (-99.9%), from €190,502 to €101
of which Other amounts receivable: -€190,409
- Reserves +€30,747
up €30,747 (+22.3%), from €137,861 to €168,608
- Gross operating margin +€75,999
up €75,999 (+283%), from €26,892 to €102,891
- Financial charges +€29,588
up €29,588 (+83.5%), from €35,418 to €65,005
- Other operating charges +€3,096
up €3,096 (+300%), from €1,031 to €4,128
- Taxes +€3,075
new in 2025: €3,075
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 | €2,128,619 | €2,145,644 | +€17,025 | +0.8% |
| Fixed assets | 21/28 | €1,889,527 | €1,904,961 | +€15,434 | +0.8% |
| Tangible fixed assets | 22/27 | €1,590,127 | €1,904,961 | +€314,834 | +19.8% |
| Land and buildings | 22 | €1,590,127 | €1,904,961 | +€314,834 | +19.8% |
| Financial fixed assets | 28 | €299,400 | €0 | -€299,400 | -100% |
| Current assets | 29/58 | €239,092 | €240,683 | +€1,591 | +0.7% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €190,502 | €101 | -€190,402 | -99.9% |
| Trade receivables | 40 | €94 | €101 | +€7 | +7.5% |
| Other amounts receivable | 41 | €190,409 | €0 | -€190,409 | -100% |
| Cash at bank and in hand | 54/58 | €48,590 | €240,396 | +€191,806 | +395% |
| Deferred charges and accrued income | 490/1 | - | €187 | +€187 | |
| Total equity and liabilities | 10/49 | €2,128,619 | €2,145,644 | +€17,025 | +0.8% |
| Equity | 10/15 | €156,611 | €187,358 | +€30,747 | +19.6% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €137,861 | €168,608 | +€30,747 | +22.3% |
| Distributable reserves | 133 | €137,861 | €168,608 | +€30,747 | +22.3% |
| Amounts payable | 17/49 | €1,972,008 | €1,958,286 | -€13,722 | -0.7% |
| Amounts payable within one year | 42/48 | €1,972,008 | €1,958,286 | -€13,722 | -0.7% |
| Trade debts | 44 | €295 | €196 | -€99 | -33.5% |
| Suppliers | 440/4 | €295 | €196 | -€99 | -33.5% |
| Advances received on contracts in progress | 46 | €1,192 | €0 | -€1,192 | -100% |
| Taxes, remuneration and social security | 45 | €518 | €4,625 | +€4,107 | +793% |
| Taxes | 450/3 | €518 | €4,625 | +€4,107 | +793% |
| Other amounts payable | 47/48 | €1,970,004 | €1,953,465 | -€16,539 | -0.8% |
| Non-recurring operating income | 76A | - | €85,690 | +€85,690 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7 | €12 | +€5 | +71.4% |
| Other operating charges | 640/8 | €1,031 | €4,128 | +€3,096 | +300% |
| Gross operating margin | 9900 | €26,892 | €102,891 | +€75,999 | +283% |
| Operating profit (loss) | 9901 | €25,853 | €98,751 | +€72,898 | +282% |
| Financial income | 75/76B | - | €76 | +€76 | |
| Recurring financial income | 75 | - | €76 | +€76 | |
| Financial charges | 65/66B | €35,418 | €65,005 | +€29,588 | +83.5% |
| Recurring financial charges | 65 | €35,418 | €65,005 | +€29,588 | +83.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,564 | €33,822 | +€43,386 | |
| Income taxes | 67/77 | - | €3,075 | +€3,075 | |
| Profit (loss) for the period | 9904 | -€9,564 | €30,747 | +€40,311 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,564 | €30,747 | +€40,311 |
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 17 October 2026 via checked.be.