CREATIVE INDUSTRIES: 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 INDUSTRIES
Largest movements
- Cash +€144,633
up €144,633 (+124.4%), from €116,250 to €260,883
mainly Net result for the year (+€77,064) and Receivables within one year (+€57,893)
- Receivables within one year -€57,893
down €57,893 (-41.6%), from €139,020 to €81,127
of which Trade receivables: -€57,475
- Receivables after one year -€37,000
down €37,000 (-100.0%), from €37,000 to €0
- Other debts +€40,244
up €40,244 (+10569.2%), from €381 to €40,625
- Trade debts +€16,022
up €16,022 (+575.1%), from €2,786 to €18,808
- Tax, wage and social debts -€8,478
down €8,478 (-26.4%), from €32,156 to €23,677
of which Taxes: -€8,478
- Gross operating margin -€20,215
down €20,215 (-15.6%), from €129,693 to €109,479
- Taxes -€6,426
down €6,426 (-17.3%), from €37,093 to €30,666
- Financial charges +€1,464
up €1,464 (+487.8%), from €300 to €1,765
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 | €347,091 | €395,052 | +€47,961 | +13.8% |
| Fixed assets | 21/28 | €3,790 | €3,043 | -€747 | -19.7% |
| Tangible fixed assets | 22/27 | €3,790 | €3,043 | -€747 | -19.7% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €3,790 | €3,043 | -€747 | -19.7% |
| Current assets | 29/58 | €343,301 | €392,009 | +€48,708 | +14.2% |
| Amounts receivable after more than one year | 29 | €37,000 | €0 | -€37,000 | -100.0% |
| Other amounts receivable | 291 | €37,000 | €0 | -€37,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €139,020 | €81,127 | -€57,893 | -41.6% |
| Trade receivables | 40 | €135,520 | €78,045 | -€57,475 | -42.4% |
| Other amounts receivable | 41 | €3,500 | €3,082 | -€418 | -12.0% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €116,250 | €260,883 | +€144,633 | +124.4% |
| Deferred charges and accrued income | 490/1 | €1,032 | €0 | -€1,032 | -100.0% |
| Total equity and liabilities | 10/49 | €347,091 | €395,052 | +€47,961 | +13.8% |
| Equity | 10/15 | €311,769 | €310,504 | -€1,265 | -0.4% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €311,768 | €310,503 | -€1,265 | -0.4% |
| Distributable reserves | 133 | €311,768 | €310,503 | -€1,265 | -0.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €35,322 | €84,548 | +€49,226 | +139.4% |
| Amounts payable within one year | 42/48 | €35,322 | €83,110 | +€47,788 | +135.3% |
| Trade debts | 44 | €2,786 | €18,808 | +€16,022 | +575.1% |
| Suppliers | 440/4 | €2,786 | €18,808 | +€16,022 | +575.1% |
| Taxes, remuneration and social security | 45 | €32,156 | €23,677 | -€8,478 | -26.4% |
| Taxes | 450/3 | €32,156 | €23,677 | -€8,478 | -26.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €381 | €40,625 | +€40,244 | +10569.2% |
| Accrued charges and deferred income | 492/3 | €0 | €1,438 | +€1,438 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,001 | €747 | -€253 | -25.3% |
| Other operating charges | 640/8 | €495 | €62 | -€433 | -87.5% |
| Gross operating margin | 9900 | €129,693 | €109,479 | -€20,215 | -15.6% |
| Operating profit (loss) | 9901 | €128,198 | €108,669 | -€19,529 | -15.2% |
| Financial income | 75/76B | €971 | €826 | -€145 | -14.9% |
| Recurring financial income | 75 | €971 | €826 | -€145 | -14.9% |
| Financial charges | 65/66B | €300 | €1,765 | +€1,464 | +487.8% |
| Recurring financial charges | 65 | €300 | €1,765 | +€1,464 | +487.8% |
| Profit (loss) for the period before taxes | 9903 | €128,869 | €107,731 | -€21,138 | -16.4% |
| Income taxes | 67/77 | €37,093 | €30,666 | -€6,426 | -17.3% |
| Profit (loss) for the period | 9904 | €91,776 | €77,064 | -€14,712 | -16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €91,776 | €77,064 | -€14,712 | -16.0% |
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.