CREATIVE-LIGHT: 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-LIGHT
Largest movements
- Receivables within one year -€736
down €736 (-51.1%), from €1,441 to €705
- Tangible fixed assets -€377
down €377 (-19.5%), from €1,929 to €1,552
of which Other tangible fixed assets: -€296
- Other debts +€21,935
up €21,935 (+61.9%), from €35,422 to €57,357
- Profit (loss) carried forward -€14,687
down €14,687 (-25.7%), from -€57,048 to -€71,735
- Tax, wage and social debts -€9,749
down €9,749 (-91.4%), from €10,670 to €921
of which Remuneration and social security: -€8,100
- Trade debts +€1,769
up €1,769 (+34.8%), from €5,082 to €6,851
- Short-term financial debts -€381
down €381 (-32.0%), from €1,189 to €808
- Other operating charges -€973
down €973 (-79.6%), from €1,223 to €250
- Depreciation -€933
down €933 (-71.2%), from €1,310 to €377
- Financial charges +€228
up €228 (+98.7%), from €231 to €459
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,370 | €2,257 | -€1,113 | -33.0% |
| Fixed assets | 21/28 | €1,929 | €1,552 | -€377 | -19.5% |
| Tangible fixed assets | 22/27 | €1,929 | €1,552 | -€377 | -19.5% |
| Plant, machinery and equipment | 23 | €81 | - | -€81 | |
| Other tangible fixed assets | 26 | €1,848 | €1,552 | -€296 | -16.0% |
| Current assets | 29/58 | €1,441 | €705 | -€736 | -51.1% |
| Amounts receivable within one year | 40/41 | €1,441 | €705 | -€736 | -51.1% |
| Trade receivables | 40 | €1,441 | €705 | -€736 | -51.1% |
| Total equity and liabilities | 10/49 | €3,370 | €2,257 | -€1,113 | -33.0% |
| Equity | 10/15 | -€48,993 | -€63,680 | -€14,687 | -30.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,048 | -€71,735 | -€14,687 | -25.7% |
| Amounts payable | 17/49 | €52,363 | €65,937 | +€13,574 | +25.9% |
| Amounts payable within one year | 42/48 | €52,363 | €65,937 | +€13,574 | +25.9% |
| Financial debts | 43 | €1,189 | €808 | -€381 | -32.0% |
| Other loans | 439 | €1,189 | €808 | -€381 | -32.0% |
| Trade debts | 44 | €5,082 | €6,851 | +€1,769 | +34.8% |
| Suppliers | 440/4 | €5,082 | €6,851 | +€1,769 | +34.8% |
| Taxes, remuneration and social security | 45 | €10,670 | €921 | -€9,749 | -91.4% |
| Taxes | 450/3 | €2,370 | €721 | -€1,649 | -69.6% |
| Remuneration and social security | 454/9 | €8,300 | €200 | -€8,100 | -97.6% |
| Other amounts payable | 47/48 | €35,422 | €57,357 | +€21,935 | +61.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,310 | €377 | -€933 | -71.2% |
| Other operating charges | 640/8 | €1,223 | €250 | -€973 | -79.6% |
| Gross operating margin | 9900 | -€13,517 | -€13,445 | +€72 | +0.5% |
| Operating profit (loss) | 9901 | -€16,050 | -€14,072 | +€1,978 | +12.3% |
| Financial charges | 65/66B | €231 | €459 | +€228 | +98.7% |
| Recurring financial charges | 65 | €231 | €459 | +€228 | +98.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,281 | -€14,531 | +€1,750 | +10.7% |
| Income taxes | 67/77 | €150 | €156 | +€6 | +4.0% |
| Profit (loss) for the period | 9904 | -€16,431 | -€14,687 | +€1,744 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,431 | -€14,687 | +€1,744 | +10.6% |
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 12 October 2026 via checked.be.