Creative Insight: 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 Insight
Largest movements
- Receivables within one year -€21,756
down €21,756 (-100.0%), from €21,766 to €10
of which Trade receivables: -€21,387
- Cash +€12,232
up €12,232 (+819.6%), from €1,492 to €13,725
mainly Receivables within one year (+€21,756) and Tax, wage and social debts (+€3,633)
- Tangible fixed assets -€1,743
down €1,743 (-16.8%), from €10,359 to €8,616
of which Furniture and vehicles: -€1,830
- Trade debts -€15,488
down €15,488 (-69.7%), from €22,219 to €6,731
- Tax, wage and social debts +€3,633
up €3,633 (+541.2%), from €671 to €4,304
of which Taxes: +€3,633
- Profit (loss) carried forward +€1,438
up €1,438 (+16.3%), from -€8,836 to -€7,398
- Other debts -€993
down €993 (-6.6%), from €15,108 to €14,115
- Gross operating margin +€12,191
up €12,191 (+4911.5%), from €248 to €12,439
- Depreciation -€2,715
down €2,715 (-60.9%), from €4,458 to €1,743
- Taxes +€1,108
up €1,108 (+1060.7%), from €104 to €1,212
- Other operating charges +€266
up €266 (+23.7%), from €1,126 to €1,392
- Financial charges -€177
down €177 (-53.6%), from €330 to €153
of which Financial charges: -€177
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 | €34,861 | €23,252 | -€11,609 | -33.3% |
| Fixed assets | 21/28 | €10,359 | €8,616 | -€1,743 | -16.8% |
| Tangible fixed assets | 22/27 | €10,359 | €8,616 | -€1,743 | -16.8% |
| Furniture and vehicles | 24 | €1,830 | €0 | -€1,830 | -100.0% |
| Other tangible fixed assets | 26 | €8,529 | €8,616 | +€87 | +1.0% |
| Current assets | 29/58 | €24,502 | €14,637 | -€9,865 | -40.3% |
| Amounts receivable within one year | 40/41 | €21,766 | €10 | -€21,756 | -100.0% |
| Trade receivables | 40 | €21,397 | €10 | -€21,387 | -100.0% |
| Other amounts receivable | 41 | €369 | €0 | -€369 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,492 | €13,725 | +€12,232 | +819.6% |
| Deferred charges and accrued income | 490/1 | €1,243 | €902 | -€341 | -27.4% |
| Total equity and liabilities | 10/49 | €34,861 | €23,252 | -€11,609 | -33.3% |
| Equity | 10/15 | -€3,336 | -€1,898 | +€1,438 | +43.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €0 | -€500 | -100.0% |
| Reserves not available under the articles | 1311 | €500 | €0 | -€500 | -100.0% |
| Distributable reserves | 133 | - | €500 | +€500 | |
| Profit (loss) carried forward | 14 | -€8,836 | -€7,398 | +€1,438 | +16.3% |
| Amounts payable | 17/49 | €38,197 | €25,150 | -€13,047 | -34.2% |
| Amounts payable within one year | 42/48 | €37,998 | €25,150 | -€12,848 | -33.8% |
| Trade debts | 44 | €22,219 | €6,731 | -€15,488 | -69.7% |
| Suppliers | 440/4 | €22,219 | €6,731 | -€15,488 | -69.7% |
| Taxes, remuneration and social security | 45 | €671 | €4,304 | +€3,633 | +541.2% |
| Taxes | 450/3 | €671 | €4,304 | +€3,633 | +541.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €15,108 | €14,115 | -€993 | -6.6% |
| Accrued charges and deferred income | 492/3 | €199 | €0 | -€199 | -100.0% |
| Non-recurring operating income | 76A | - | €4,569 | +€4,569 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,458 | €1,743 | -€2,715 | -60.9% |
| Other operating charges | 640/8 | €1,126 | €1,392 | +€266 | +23.7% |
| Non-recurring operating charges | 66A | €9,542 | €6,500 | -€3,042 | -31.9% |
| Gross operating margin | 9900 | €248 | €12,439 | +€12,191 | +4911.5% |
| Operating profit (loss) | 9901 | -€14,877 | €2,804 | +€17,682 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €330 | €153 | -€177 | -53.6% |
| Recurring financial charges | 65 | €330 | €153 | -€177 | -53.6% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€15,207 | €2,651 | +€17,858 | |
| Income taxes | 67/77 | €104 | €1,212 | +€1,108 | +1060.7% |
| Profit (loss) for the period | 9904 | -€15,312 | €1,438 | +€16,750 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,312 | €1,438 | +€16,750 |
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 11 October 2026 via checked.be.