CREATIVE MOODS: 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 MOODS
Largest movements
- Cash +€8,746
up €8,746 (+46.7%), from €18,733 to €27,478
mainly Depreciation (+€6,273) and Debts after one year (+€5,225)
- Tangible fixed assets -€6,273
down €6,273 (-30.3%), from €20,713 to €14,440
of which Furniture and vehicles: -€5,802
- Debts after one year +€5,225
up €5,225 (+26.1%), from €20,000 to €25,225
of which Other amounts payable: +€5,225
- Reserves -€3,782
down €3,782 (-11.2%), from €33,854 to €30,073
- Gross operating margin -€1,063
down €1,063 (-6.7%), from €15,830 to €14,767
- Financial charges +€829
up €829 (+42.0%), from €1,973 to €2,803
- Taxes -€552
down €552 (-33.2%), from €1,662 to €1,110
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,598 | €80,331 | +€1,733 | +2.2% |
| Fixed assets | 21/28 | €20,713 | €14,440 | -€6,273 | -30.3% |
| Tangible fixed assets | 22/27 | €20,713 | €14,440 | -€6,273 | -30.3% |
| Plant, machinery and equipment | 23 | €3,789 | €3,318 | -€471 | -12.4% |
| Furniture and vehicles | 24 | €16,924 | €11,121 | -€5,802 | -34.3% |
| Current assets | 29/58 | €57,886 | €65,891 | +€8,006 | +13.8% |
| Amounts receivable after more than one year | 29 | €31,710 | €31,710 | = | 0.0% |
| Other amounts receivable | 291 | €31,710 | €31,710 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,975 | €5,619 | -€356 | -6.0% |
| Trade receivables | 40 | €5,317 | €4,558 | -€760 | -14.3% |
| Other amounts receivable | 41 | €657 | €1,061 | +€404 | +61.5% |
| Cash at bank and in hand | 54/58 | €18,733 | €27,478 | +€8,746 | +46.7% |
| Deferred charges and accrued income | 490/1 | €1,468 | €1,084 | -€385 | -26.2% |
| Total equity and liabilities | 10/49 | €78,598 | €80,331 | +€1,733 | +2.2% |
| Equity | 10/15 | €52,404 | €48,623 | -€3,782 | -7.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €33,854 | €30,073 | -€3,782 | -11.2% |
| Distributable reserves | 133 | €33,854 | €30,073 | -€3,782 | -11.2% |
| Amounts payable | 17/49 | €26,194 | €31,708 | +€5,514 | +21.1% |
| Amounts payable after more than one year | 17 | €20,000 | €25,225 | +€5,225 | +26.1% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Other amounts payable | 178/9 | - | €5,225 | +€5,225 | |
| Amounts payable within one year | 42/48 | €4,258 | €5,059 | +€801 | +18.8% |
| Trade debts | 44 | €183 | €172 | -€11 | -6.1% |
| Suppliers | 440/4 | €183 | €172 | -€11 | -6.1% |
| Taxes, remuneration and social security | 45 | €3,045 | €3,752 | +€708 | +23.2% |
| Taxes | 450/3 | €3,045 | €3,752 | +€708 | +23.2% |
| Other amounts payable | 47/48 | €1,030 | €1,135 | +€105 | +10.2% |
| Accrued charges and deferred income | 492/3 | €1,936 | €1,424 | -€512 | -26.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,273 | €6,273 | = | 0.0% |
| Other operating charges | 640/8 | €4,194 | €4,209 | +€14 | +0.3% |
| Gross operating margin | 9900 | €15,830 | €14,767 | -€1,063 | -6.7% |
| Operating profit (loss) | 9901 | €5,362 | €4,285 | -€1,077 | -20.1% |
| Financial income | 75/76B | €1,468 | €1,346 | -€122 | -8.3% |
| Recurring financial income | 75 | €1,468 | €1,346 | -€122 | -8.3% |
| Financial charges | 65/66B | €1,973 | €2,803 | +€829 | +42.0% |
| Recurring financial charges | 65 | €1,973 | €2,803 | +€829 | +42.0% |
| Profit (loss) for the period before taxes | 9903 | €4,857 | €2,829 | -€2,029 | -41.8% |
| Income taxes | 67/77 | €1,662 | €1,110 | -€552 | -33.2% |
| Profit (loss) for the period | 9904 | €3,195 | €1,718 | -€1,477 | -46.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,195 | €1,718 | -€1,477 | -46.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.