Creative Concepts: 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 Concepts
Largest movements
- Cash +€15,801
up €15,801 (+88.7%), from €17,816 to €33,617
mainly Depreciation (+€26,364) and Accrued charges and deferred income (+€6,534)
- Intangible fixed assets -€12,839
down €12,839 (-24.3%), from €52,832 to €39,993
- Receivables within one year +€4,753
new in 2025: €4,753
- Tangible fixed assets -€2,584
down €2,584 (-11.9%), from €21,742 to €19,158
of which Furniture and vehicles: -€4,442
- Accrued charges and deferred income +€6,534
up €6,534 (+1197.9%), from €545 to €7,080
- Reserves +€3,930
up €3,930 (+10.2%), from €38,496 to €42,427
of which Distributable reserves: +€3,930
- Other debts -€2,274
down €2,274 (-7.7%), from €29,622 to €27,349
- Trade debts -€1,888
down €1,888 (-92.4%), from €2,044 to €156
- Tax, wage and social debts -€1,062
down €1,062 (-15.0%), from €7,079 to €6,016
- Depreciation +€4,340
up €4,340 (+19.7%), from €22,025 to €26,364
- Gross operating margin -€3,441
down €3,441 (-8.8%), from €39,239 to €35,798
- Financial charges +€1,201
up €1,201 (+154.3%), from €779 to €1,980
- Taxes -€1,027
down €1,027 (-26.7%), from €3,852 to €2,825
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 | €94,787 | €100,028 | +€5,241 | +5.5% |
| Fixed assets | 21/28 | €74,574 | €59,151 | -€15,423 | -20.7% |
| Intangible fixed assets | 21 | €52,832 | €39,993 | -€12,839 | -24.3% |
| Tangible fixed assets | 22/27 | €21,742 | €19,158 | -€2,584 | -11.9% |
| Plant, machinery and equipment | 23 | €1,015 | €2,872 | +€1,857 | +183.0% |
| Furniture and vehicles | 24 | €20,727 | €16,286 | -€4,442 | -21.4% |
| Current assets | 29/58 | €20,213 | €40,876 | +€20,664 | +102.2% |
| Amounts receivable within one year | 40/41 | - | €4,753 | +€4,753 | |
| Trade receivables | 40 | - | €4,753 | +€4,753 | |
| Cash at bank and in hand | 54/58 | €17,816 | €33,617 | +€15,801 | +88.7% |
| Deferred charges and accrued income | 490/1 | €2,397 | €2,507 | +€109 | +4.6% |
| Total equity and liabilities | 10/49 | €94,787 | €100,028 | +€5,241 | +5.5% |
| Equity | 10/15 | €55,496 | €59,427 | +€3,930 | +7.1% |
| Contributions | 10/11 | €17,000 | €17,000 | = | 0.0% |
| Reserves | 13 | €38,496 | €42,427 | +€3,930 | +10.2% |
| Non-distributable reserves | 130/1 | €860 | €860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €860 | €860 | = | 0.0% |
| Distributable reserves | 133 | €37,637 | €41,567 | +€3,930 | +10.4% |
| Amounts payable | 17/49 | €39,290 | €40,601 | +€1,310 | +3.3% |
| Amounts payable within one year | 42/48 | €38,745 | €33,521 | -€5,224 | -13.5% |
| Trade debts | 44 | €2,044 | €156 | -€1,888 | -92.4% |
| Suppliers | 440/4 | €2,044 | €156 | -€1,888 | -92.4% |
| Taxes, remuneration and social security | 45 | €7,079 | €6,016 | -€1,062 | -15.0% |
| Taxes | 450/3 | €7,079 | €6,016 | -€1,062 | -15.0% |
| Other amounts payable | 47/48 | €29,622 | €27,349 | -€2,274 | -7.7% |
| Accrued charges and deferred income | 492/3 | €545 | €7,080 | +€6,534 | +1197.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,025 | €26,364 | +€4,340 | +19.7% |
| Other operating charges | 640/8 | €676 | €851 | +€175 | +25.8% |
| Gross operating margin | 9900 | €39,239 | €35,798 | -€3,441 | -8.8% |
| Operating profit (loss) | 9901 | €16,538 | €8,583 | -€7,956 | -48.1% |
| Financial income | 75/76B | €33 | €152 | +€119 | +354.9% |
| Recurring financial income | 75 | €33 | €152 | +€119 | +354.9% |
| Financial charges | 65/66B | €779 | €1,980 | +€1,201 | +154.3% |
| Recurring financial charges | 65 | €779 | €1,980 | +€1,201 | +154.3% |
| Profit (loss) for the period before taxes | 9903 | €15,793 | €6,755 | -€9,038 | -57.2% |
| Income taxes | 67/77 | €3,852 | €2,825 | -€1,027 | -26.7% |
| Profit (loss) for the period | 9904 | €11,942 | €3,930 | -€8,011 | -67.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,942 | €3,930 | -€8,011 | -67.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.