CREATIVE EATERY: 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 EATERY
Largest movements
- Tangible fixed assets +€116,628
up €116,628 (+2.8%), from €4.2m to €4.3m
of which Land and buildings: +€117,703
- Debts after one year -€132,978
down €132,978 (-25.0%), from €532,229 to €399,251
- Current portion of long-term debt +€132,978
up €132,978 (+53.8%), from €247,261 to €380,239
- Profit (loss) carried forward +€109,816
up €109,816 (+3.2%), from €3.5m to €3.6m
- Other debts +€50,000
up €50,000 (+50.0%), from €100,000 to €150,000
- Other operating charges +€44,640
up €44,640 (+1,131%), from €3,948 to €48,588
- Gross operating margin -€21,105
down €21,105 (-3.1%), from €687,823 to €666,718
- Depreciation +€16,752
up €16,752 (+7.6%), from €220,787 to €237,539
- Taxes -€12,113
down €12,113 (-12.7%), from €95,197 to €83,083
- Write-downs -€10,944
no longer reported in 2025 (was €10,944)
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 | €4,468,436 | €4,614,477 | +€146,041 | +3.3% |
| Fixed assets | 21/28 | €4,175,344 | €4,291,972 | +€116,628 | +2.8% |
| Tangible fixed assets | 22/27 | €4,175,344 | €4,291,972 | +€116,628 | +2.8% |
| Land and buildings | 22 | €4,168,273 | €4,285,976 | +€117,703 | +2.8% |
| Furniture and vehicles | 24 | €7,071 | €5,996 | -€1,075 | -15.2% |
| Current assets | 29/58 | €293,091 | €322,505 | +€29,413 | +10.0% |
| Amounts receivable within one year | 40/41 | €3,250 | €34,403 | +€31,152 | +958% |
| Trade receivables | 40 | €3,250 | €34,403 | +€31,152 | +958% |
| Cash at bank and in hand | 54/58 | €199,740 | €238,518 | +€38,777 | +19.4% |
| Deferred charges and accrued income | 490/1 | €90,101 | €49,585 | -€40,516 | -45.0% |
| Total equity and liabilities | 10/49 | €4,468,436 | €4,614,477 | +€146,041 | +3.3% |
| Equity | 10/15 | €3,528,763 | €3,638,579 | +€109,816 | +3.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €13,129 | €13,129 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,129 | €13,129 | = | 0.0% |
| Legal reserve | 130 | €13,129 | €13,129 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,453,634 | €3,563,450 | +€109,816 | +3.2% |
| Amounts payable | 17/49 | €939,673 | €975,898 | +€36,225 | +3.9% |
| Amounts payable after more than one year | 17 | €532,229 | €399,251 | -€132,978 | -25.0% |
| Financial debts | 170/4 | €532,229 | €399,251 | -€132,978 | -25.0% |
| Amounts payable within one year | 42/48 | €361,109 | €537,583 | +€176,474 | +48.9% |
| Current portion of amounts payable after more than one year | 42 | €247,261 | €380,239 | +€132,978 | +53.8% |
| Trade debts | 44 | €5,453 | €6,338 | +€885 | +16.2% |
| Suppliers | 440/4 | €5,453 | €6,338 | +€885 | +16.2% |
| Taxes, remuneration and social security | 45 | €8,396 | €1,006 | -€7,389 | -88.0% |
| Taxes | 450/3 | €8,396 | €1,006 | -€7,389 | -88.0% |
| Other amounts payable | 47/48 | €100,000 | €150,000 | +€50,000 | +50.0% |
| Accrued charges and deferred income | 492/3 | €46,335 | €39,064 | -€7,271 | -15.7% |
| Non-recurring operating income | 76A | €28,864 | - | -€28,864 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €220,787 | €237,539 | +€16,752 | +7.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,944 | - | -€10,944 | |
| Other operating charges | 640/8 | €3,948 | €48,588 | +€44,640 | +1,131% |
| Gross operating margin | 9900 | €687,823 | €666,718 | -€21,105 | -3.1% |
| Operating profit (loss) | 9901 | €452,144 | €380,591 | -€71,553 | -15.8% |
| Financial income | 75/76B | €6,003 | €2,110 | -€3,894 | -64.9% |
| Recurring financial income | 75 | €6,003 | €2,110 | -€3,894 | -64.9% |
| Financial charges | 65/66B | €47,857 | €39,801 | -€8,056 | -16.8% |
| Recurring financial charges | 65 | €47,857 | €39,801 | -€8,056 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €410,291 | €342,899 | -€67,391 | -16.4% |
| Income taxes | 67/77 | €95,197 | €83,083 | -€12,113 | -12.7% |
| Profit (loss) for the period | 9904 | €315,094 | €259,816 | -€55,278 | -17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €315,094 | €259,816 | -€55,278 | -17.5% |
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 21 October 2026 via checked.be.