CREATIVE CONSULTING: 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 CONSULTING
Largest movements
- Cash +€184,773
up €184,773 (+66.1%), from €279,407 to €464,180
mainly Net result for the year (+€90,586) and Depreciation (+€87,439)
- Tangible fixed assets -€87,439
down €87,439 (-35.5%), from €246,416 to €158,977
of which Leasing and similar rights: -€51,460
- Receivables within one year -€14,140
down €14,140 (-17.5%), from €80,986 to €66,846
of which Other amounts receivable: -€10,208
- Reserves +€61,569
up €61,569 (+10.6%), from €579,149 to €640,718
of which Distributable reserves: +€61,569
- Tax, wage and social debts +€11,601
up €11,601 (+54.3%), from €21,369 to €32,970
of which Taxes: +€11,921
- Trade debts +€8,757
up €8,757 (+2463.2%), from €356 to €9,113
- Gross operating margin +€24,043
up €24,043 (+12.5%), from €192,237 to €216,281
- Taxes +€13,683
up €13,683 (+56.8%), from €24,091 to €37,775
- Depreciation -€10,827
down €10,827 (-11.0%), from €98,266 to €87,439
- Staff costs -€9,845
down €9,845 (-100.0%), from €9,845 to €0
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 | €619,474 | €701,401 | +€81,927 | +13.2% |
| Fixed assets | 21/28 | €246,416 | €158,977 | -€87,439 | -35.5% |
| Tangible fixed assets | 22/27 | €246,416 | €158,977 | -€87,439 | -35.5% |
| Plant, machinery and equipment | 23 | €45,892 | €44,902 | -€990 | -2.2% |
| Furniture and vehicles | 24 | €54,972 | €19,983 | -€34,989 | -63.6% |
| Leasing and similar rights | 25 | €145,551 | €94,091 | -€51,460 | -35.4% |
| Current assets | 29/58 | €373,058 | €542,424 | +€169,366 | +45.4% |
| Stocks and contracts in progress | 3 | €12,665 | €11,398 | -€1,268 | -10.0% |
| Stocks | 30/36 | €12,665 | €11,398 | -€1,268 | -10.0% |
| Amounts receivable within one year | 40/41 | €80,986 | €66,846 | -€14,140 | -17.5% |
| Trade receivables | 40 | €62,679 | €58,747 | -€3,932 | -6.3% |
| Other amounts receivable | 41 | €18,307 | €8,099 | -€10,208 | -55.8% |
| Cash at bank and in hand | 54/58 | €279,407 | €464,180 | +€184,773 | +66.1% |
| Total equity and liabilities | 10/49 | €619,474 | €701,401 | +€81,927 | +13.2% |
| Equity | 10/15 | €597,749 | €659,318 | +€61,569 | +10.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €579,149 | €640,718 | +€61,569 | +10.6% |
| Tax-exempt reserves | 132 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €577,149 | €638,718 | +€61,569 | +10.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €21,724 | €42,082 | +€20,358 | +93.7% |
| Amounts payable within one year | 42/48 | €21,724 | €42,082 | +€20,358 | +93.7% |
| Trade debts | 44 | €356 | €9,113 | +€8,757 | +2463.2% |
| Suppliers | 440/4 | €356 | €9,113 | +€8,757 | +2463.2% |
| Taxes, remuneration and social security | 45 | €21,369 | €32,970 | +€11,601 | +54.3% |
| Taxes | 450/3 | €21,049 | €32,970 | +€11,921 | +56.6% |
| Remuneration and social security | 454/9 | €320 | €0 | -€320 | -100.0% |
| Remuneration, social security and pensions | 62 | €9,845 | €0 | -€9,845 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,266 | €87,439 | -€10,827 | -11.0% |
| Other operating charges | 640/8 | €1,075 | €817 | -€258 | -24.0% |
| Gross operating margin | 9900 | €192,237 | €216,281 | +€24,043 | +12.5% |
| Operating profit (loss) | 9901 | €83,052 | €128,025 | +€44,973 | +54.2% |
| Financial income | 75/76B | €573 | €468 | -€104 | -18.2% |
| Recurring financial income | 75 | €573 | €468 | -€104 | -18.2% |
| Financial charges | 65/66B | €6 | €133 | +€127 | +2248.3% |
| Recurring financial charges | 65 | €6 | €133 | +€127 | +2248.3% |
| Profit (loss) for the period before taxes | 9903 | €83,619 | €128,360 | +€44,741 | +53.5% |
| Income taxes | 67/77 | €24,091 | €37,775 | +€13,683 | +56.8% |
| Profit (loss) for the period | 9904 | €59,528 | €90,586 | +€31,058 | +52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €59,528 | €90,586 | +€31,058 | +52.2% |
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.