CREATIVE Healthy: 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 Healthy
Largest movements
- Cash +€19,953
up €19,953 (+81.9%), from €24,360 to €44,312
mainly Net result for the year (+€27,893) and Depreciation (+€25,920)
- Tangible fixed assets +€16,831
up €16,831 (+7.1%), from €237,173 to €254,004
of which Plant, machinery and equipment: +€22,926
- Receivables within one year +€11,368
up €11,368 (+50.5%), from €22,495 to €33,863
of which Trade receivables: +€11,778
- Profit (loss) carried forward +€27,893
up €27,893 (+42.1%), from €66,217 to €94,111
- Tax, wage and social debts +€12,430
up €12,430 (+1034.5%), from €1,202 to €13,632
of which Taxes: +€9,880
- Debts after one year +€6,275
up €6,275 (+4.4%), from €144,040 to €150,315
- Trade debts +€3,977
up €3,977 (+73.6%), from €5,406 to €9,383
- Gross operating margin +€40,785
up €40,785 (+106.2%), from €38,421 to €79,206
- Taxes +€9,880
up €9,880 (+2460.6%), from €402 to €10,282
- Depreciation +€3,356
up €3,356 (+14.9%), from €22,564 to €25,920
- Financial charges +€3,211
up €3,211 (+44.7%), from €7,177 to €10,388
- Other operating charges +€1,767
up €1,767 (+59.8%), from €2,957 to €4,724
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 | €287,695 | €337,805 | +€50,110 | +17.4% |
| Fixed assets | 21/28 | €239,656 | €257,243 | +€17,587 | +7.3% |
| Tangible fixed assets | 22/27 | €237,173 | €254,004 | +€16,831 | +7.1% |
| Land and buildings | 22 | €167,274 | €161,016 | -€6,258 | -3.7% |
| Plant, machinery and equipment | 23 | €68,386 | €91,312 | +€22,926 | +33.5% |
| Furniture and vehicles | 24 | €1,513 | €1,675 | +€162 | +10.7% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €2,483 | €3,239 | +€756 | +30.5% |
| Current assets | 29/58 | €48,039 | €80,562 | +€32,523 | +67.7% |
| Stocks and contracts in progress | 3 | €929 | €938 | +€9 | +0.9% |
| Stocks | 30/36 | €929 | €938 | +€9 | +0.9% |
| Amounts receivable within one year | 40/41 | €22,495 | €33,863 | +€11,368 | +50.5% |
| Trade receivables | 40 | €21,567 | €33,346 | +€11,778 | +54.6% |
| Other amounts receivable | 41 | €927 | €517 | -€411 | -44.3% |
| Cash at bank and in hand | 54/58 | €24,360 | €44,312 | +€19,953 | +81.9% |
| Deferred charges and accrued income | 490/1 | €256 | €1,450 | +€1,193 | +466.2% |
| Total equity and liabilities | 10/49 | €287,695 | €337,805 | +€50,110 | +17.4% |
| Equity | 10/15 | €86,677 | €114,571 | +€27,893 | +32.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,217 | €94,111 | +€27,893 | +42.1% |
| Amounts payable | 17/49 | €201,018 | €223,235 | +€22,217 | +11.1% |
| Amounts payable after more than one year | 17 | €144,040 | €150,315 | +€6,275 | +4.4% |
| Financial debts | 170/4 | €144,040 | €150,315 | +€6,275 | +4.4% |
| Amounts payable within one year | 42/48 | €56,978 | €72,020 | +€15,042 | +26.4% |
| Current portion of amounts payable after more than one year | 42 | €25,489 | €25,925 | +€437 | +1.7% |
| Trade debts | 44 | €5,406 | €9,383 | +€3,977 | +73.6% |
| Suppliers | 440/4 | €5,406 | €9,383 | +€3,977 | +73.6% |
| Taxes, remuneration and social security | 45 | €1,202 | €13,632 | +€12,430 | +1034.5% |
| Taxes | 450/3 | €402 | €10,282 | +€9,880 | +2460.6% |
| Remuneration and social security | 454/9 | €800 | €3,350 | +€2,550 | +318.8% |
| Other amounts payable | 47/48 | €24,881 | €23,080 | -€1,802 | -7.2% |
| Accrued charges and deferred income | 492/3 | €0 | €900 | +€900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,564 | €25,920 | +€3,356 | +14.9% |
| Other operating charges | 640/8 | €2,957 | €4,724 | +€1,767 | +59.8% |
| Gross operating margin | 9900 | €38,421 | €79,206 | +€40,785 | +106.2% |
| Operating profit (loss) | 9901 | €12,901 | €48,563 | +€35,662 | +276.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €7,177 | €10,388 | +€3,211 | +44.7% |
| Recurring financial charges | 65 | €7,177 | €10,388 | +€3,211 | +44.7% |
| Profit (loss) for the period before taxes | 9903 | €5,724 | €38,175 | +€32,451 | +567.0% |
| Income taxes | 67/77 | €402 | €10,282 | +€9,880 | +2460.6% |
| Profit (loss) for the period | 9904 | €5,322 | €27,893 | +€22,571 | +424.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,322 | €27,893 | +€22,571 | +424.1% |
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 4 October 2026 via checked.be.