Creative Coding: 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.
Creative Coding
Largest movements
- Cash +€203,548
up €203,548 (+1116.0%), from €18,239 to €221,788
mainly Current investments (+€100,000) and Net result for the year (+€98,457)
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Tangible fixed assets -€10,807
down €10,807 (-25.2%), from €42,857 to €32,050
of which Furniture and vehicles: -€10,387
- Reserves +€98,457
up €98,457 (+73.0%), from €134,909 to €233,366
- Other debts -€8,091
down €8,091 (-69.4%), from €11,652 to €3,561
- Tax, wage and social debts +€3,855
up €3,855 (+11.5%), from €33,575 to €37,431
- Gross operating margin +€12,364
up €12,364 (+10.0%), from €124,146 to €136,510
- Taxes +€3,348
up €3,348 (+13.4%), from €24,968 to €28,316
- Financial income +€1,401
new in 2026: €1,401
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €183,136 | €277,367 | +€94,231 | +51.5% |
| Fixed assets | 21/28 | €42,857 | €32,050 | -€10,807 | -25.2% |
| Tangible fixed assets | 22/27 | €42,857 | €32,050 | -€10,807 | -25.2% |
| Plant, machinery and equipment | 23 | €1,568 | €1,148 | -€420 | -26.8% |
| Furniture and vehicles | 24 | €41,288 | €30,901 | -€10,387 | -25.2% |
| Current assets | 29/58 | €140,279 | €245,318 | +€105,038 | +74.9% |
| Amounts receivable within one year | 40/41 | €19,058 | €20,327 | +€1,270 | +6.7% |
| Trade receivables | 40 | €19,058 | €20,327 | +€1,270 | +6.7% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €18,239 | €221,788 | +€203,548 | +1116.0% |
| Deferred charges and accrued income | 490/1 | €2,983 | €3,203 | +€220 | +7.4% |
| Total equity and liabilities | 10/49 | €183,136 | €277,367 | +€94,231 | +51.5% |
| Equity | 10/15 | €137,909 | €236,366 | +€98,457 | +71.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €134,909 | €233,366 | +€98,457 | +73.0% |
| Distributable reserves | 133 | €134,909 | €233,366 | +€98,457 | +73.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €45,227 | €41,001 | -€4,225 | -9.3% |
| Amounts payable within one year | 42/48 | €45,227 | €41,001 | -€4,225 | -9.3% |
| Trade debts | 44 | - | €10 | +€10 | |
| Suppliers | 440/4 | - | €10 | +€10 | |
| Taxes, remuneration and social security | 45 | €33,575 | €37,431 | +€3,855 | +11.5% |
| Taxes | 450/3 | €33,575 | €37,431 | +€3,855 | +11.5% |
| Other amounts payable | 47/48 | €11,652 | €3,561 | -€8,091 | -69.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,807 | €10,807 | = | 0.0% |
| Other operating charges | 640/8 | €126 | €253 | +€127 | +100.8% |
| Gross operating margin | 9900 | €124,146 | €136,510 | +€12,364 | +10.0% |
| Operating profit (loss) | 9901 | €113,213 | €125,450 | +€12,237 | +10.8% |
| Financial income | 75/76B | - | €1,401 | +€1,401 | |
| Recurring financial income | 75 | - | €1,401 | +€1,401 | |
| Financial charges | 65/66B | €39 | €78 | +€39 | +100.4% |
| Recurring financial charges | 65 | €39 | €78 | +€39 | +100.4% |
| Profit (loss) for the period before taxes | 9903 | €113,174 | €126,773 | +€13,599 | +12.0% |
| Income taxes | 67/77 | €24,968 | €28,316 | +€3,348 | +13.4% |
| Profit (loss) for the period | 9904 | €88,206 | €98,457 | +€10,250 | +11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €88,206 | €98,457 | +€10,250 | +11.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.