Creative Compass: 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 Compass
Largest movements
- Cash +€12,080
up €12,080 (+136.4%), from €8,855 to €20,935
mainly Net result for the year (+€10,040) and Tax, wage and social debts (+€6,087)
- Receivables within one year +€9,185
up €9,185 (+2453.7%), from €374 to €9,560
- Formation expenses -€541
down €541 (-100.0%), from €541 to €0
- Tangible fixed assets -€429
down €429 (-34.4%), from €1,248 to €819
- Deferred charges and accrued income -€410
down €410 (-100.0%), from €410 to €0
- Profit (loss) carried forward +€9,207
up €9,207 (+639.7%), from €1,439 to €10,646
- Tax, wage and social debts +€6,087
up €6,087 (+190.1%), from €3,201 to €9,288
of which Taxes: +€4,337
- Other debts +€4,889
up €4,889 (+157.4%), from €3,106 to €7,995
- Gross operating margin +€10,301
up €10,301 (+227.3%), from €4,532 to €14,832
- Taxes +€2,057
up €2,057 (+216.1%), from €952 to €3,009
- Financial charges +€373
up €373 (+907.1%), from €41 to €414
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 | €11,428 | €31,314 | +€19,886 | +174.0% |
| Formation expenses | 20 | €541 | €0 | -€541 | -100.0% |
| Fixed assets | 21/28 | €1,248 | €819 | -€429 | -34.4% |
| Tangible fixed assets | 22/27 | €1,248 | €819 | -€429 | -34.4% |
| Furniture and vehicles | 24 | €1,248 | €819 | -€429 | -34.4% |
| Current assets | 29/58 | €9,639 | €30,495 | +€20,856 | +216.4% |
| Amounts receivable within one year | 40/41 | €374 | €9,560 | +€9,185 | +2453.7% |
| Trade receivables | 40 | €374 | €9,560 | +€9,185 | +2453.7% |
| Cash at bank and in hand | 54/58 | €8,855 | €20,935 | +€12,080 | +136.4% |
| Deferred charges and accrued income | 490/1 | €410 | €0 | -€410 | -100.0% |
| Total equity and liabilities | 10/49 | €11,428 | €31,314 | +€19,886 | +174.0% |
| Equity | 10/15 | €4,439 | €13,646 | +€9,207 | +207.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,439 | €10,646 | +€9,207 | +639.7% |
| Amounts payable | 17/49 | €6,989 | €17,668 | +€10,679 | +152.8% |
| Amounts payable within one year | 42/48 | €6,989 | €17,668 | +€10,679 | +152.8% |
| Trade debts | 44 | €682 | €385 | -€297 | -43.5% |
| Suppliers | 440/4 | €682 | €385 | -€297 | -43.5% |
| Taxes, remuneration and social security | 45 | €3,201 | €9,288 | +€6,087 | +190.1% |
| Taxes | 450/3 | €3,201 | €7,538 | +€4,337 | +135.5% |
| Remuneration and social security | 454/9 | - | €1,750 | +€1,750 | |
| Other amounts payable | 47/48 | €3,106 | €7,995 | +€4,889 | +157.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €879 | €970 | +€91 | +10.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €4,532 | €14,832 | +€10,301 | +227.3% |
| Operating profit (loss) | 9901 | €3,265 | €13,463 | +€10,197 | +312.3% |
| Financial charges | 65/66B | €41 | €414 | +€373 | +907.1% |
| Recurring financial charges | 65 | €41 | €414 | +€373 | +907.1% |
| Profit (loss) for the period before taxes | 9903 | €3,224 | €13,049 | +€9,825 | +304.7% |
| Income taxes | 67/77 | €952 | €3,009 | +€2,057 | +216.1% |
| Profit (loss) for the period | 9904 | €2,272 | €10,040 | +€7,767 | +341.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,272 | €10,040 | +€7,767 | +341.8% |
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 12 October 2026 via checked.be.