CREATIVE EVASION: 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 EVASION
Largest movements
- Tangible fixed assets -€4,900
down €4,900 (-63.7%), from €7,692 to €2,792
- Deferred charges and accrued income -€1,223
down €1,223 (-73.5%), from €1,664 to €440
- Receivables within one year -€105
down €105 (-17.2%), from €610 to €505
- Profit (loss) carried forward -€5,582
down €5,582 (-10.9%), from -€51,280 to -€56,862
- Other debts +€1,721
up €1,721 (+5.0%), from €34,694 to €36,415
- Trade debts -€1,612
down €1,612 (-44.1%), from €3,656 to €2,045
- Accrued charges and deferred income -€491
no longer reported in 2025 (was €491)
- Tax, wage and social debts -€213
down €213 (-1.3%), from €16,388 to €16,174
of which Taxes: -€213
- Gross operating margin +€8,364
up €8,364 (+95.9%), from -€8,724 to -€360
- Depreciation -€1,511
down €1,511 (-23.6%), from €6,411 to €4,900
- Financial income +€1,466
up €1,466 (+6730.7%), from €22 to €1,488
of which Non-recurring financial income: +€1,488
- Taxes -€251
down €251 (-63.9%), from €394 to €142
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 | €10,161 | €3,985 | -€6,177 | -60.8% |
| Fixed assets | 21/28 | €7,782 | €2,882 | -€4,900 | -63.0% |
| Tangible fixed assets | 22/27 | €7,692 | €2,792 | -€4,900 | -63.7% |
| Furniture and vehicles | 24 | €7,692 | €2,792 | -€4,900 | -63.7% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €2,379 | €1,102 | -€1,277 | -53.7% |
| Amounts receivable within one year | 40/41 | €610 | €505 | -€105 | -17.2% |
| Other amounts receivable | 41 | €610 | €505 | -€105 | -17.2% |
| Cash at bank and in hand | 54/58 | €105 | €157 | +€52 | +48.9% |
| Deferred charges and accrued income | 490/1 | €1,664 | €440 | -€1,223 | -73.5% |
| Total equity and liabilities | 10/49 | €10,161 | €3,985 | -€6,177 | -60.8% |
| Equity | 10/15 | -€45,080 | -€50,662 | -€5,582 | -12.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,280 | -€56,862 | -€5,582 | -10.9% |
| Amounts payable | 17/49 | €55,242 | €54,647 | -€595 | -1.1% |
| Amounts payable within one year | 42/48 | €54,751 | €54,647 | -€104 | -0.2% |
| Financial debts | 43 | €13 | €13 | -€1 | -4.7% |
| Credit institutions | 430/8 | €13 | €13 | -€1 | -4.7% |
| Trade debts | 44 | €3,656 | €2,045 | -€1,612 | -44.1% |
| Suppliers | 440/4 | €3,656 | €2,045 | -€1,612 | -44.1% |
| Taxes, remuneration and social security | 45 | €16,388 | €16,174 | -€213 | -1.3% |
| Taxes | 450/3 | €888 | €674 | -€213 | -24.0% |
| Remuneration and social security | 454/9 | €15,500 | €15,500 | = | 0.0% |
| Other amounts payable | 47/48 | €34,694 | €36,415 | +€1,721 | +5.0% |
| Accrued charges and deferred income | 492/3 | €491 | - | -€491 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,411 | €4,900 | -€1,511 | -23.6% |
| Other operating charges | 640/8 | €1,378 | €1,385 | +€7 | +0.5% |
| Gross operating margin | 9900 | -€8,724 | -€360 | +€8,364 | +95.9% |
| Operating profit (loss) | 9901 | -€16,514 | -€6,645 | +€9,869 | +59.8% |
| Financial income | 75/76B | €22 | €1,488 | +€1,466 | +6730.7% |
| Recurring financial income | 75 | €22 | €0 | -€22 | -99.4% |
| Non-recurring financial income | 76B | - | €1,488 | +€1,488 | |
| Financial charges | 65/66B | €291 | €283 | -€9 | -3.0% |
| Recurring financial charges | 65 | €291 | €283 | -€9 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,783 | -€5,440 | +€11,344 | +67.6% |
| Income taxes | 67/77 | €394 | €142 | -€251 | -63.9% |
| Profit (loss) for the period | 9904 | -€17,177 | -€5,582 | +€11,595 | +67.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,177 | -€5,582 | +€11,595 | +67.5% |
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 5 October 2026 via checked.be.