CREATIVE PLUS PRODUCTION: 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 PLUS PRODUCTION
Largest movements
- Cash +€11,785
up €11,785 (+46.6%), from €25,316 to €37,101
mainly Net result for the year (+€8,082) and Tax, wage and social debts (+€1,774)
- Receivables within one year +€743
up €743 (+13.7%), from €5,407 to €6,150
of which Trade receivables: +€784
- Reserves +€16,026
up €16,026 (+98.2%), from €16,321 to €32,347
of which Distributable reserves: +€16,026
- Profit (loss) carried forward -€7,945
no longer reported in 2025 (was €7,945)
- Tax, wage and social debts +€1,774
up €1,774 (+94.5%), from €1,877 to €3,651
- Other debts +€1,147
up €1,147 (+182.1%), from €630 to €1,777
- Trade debts +€1,136
up €1,136 (+512.2%), from €222 to €1,357
- Depreciation -€2,337
down €2,337 (-94.7%), from €2,466 to €130
- Taxes +€1,171
up €1,171, from -€5 to €1,166
- Gross operating margin -€673
down €673 (-6.4%), from €10,591 to €9,918
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 | €33,328 | €45,467 | +€12,139 | +36.4% |
| Fixed assets | 21/28 | €564 | €434 | -€130 | -23.0% |
| Tangible fixed assets | 22/27 | €564 | €434 | -€130 | -23.0% |
| Other tangible fixed assets | 26 | €564 | €434 | -€130 | -23.0% |
| Current assets | 29/58 | €32,764 | €45,033 | +€12,269 | +37.4% |
| Amounts receivable within one year | 40/41 | €5,407 | €6,150 | +€743 | +13.7% |
| Trade receivables | 40 | €5,366 | €6,150 | +€784 | +14.6% |
| Other amounts receivable | 41 | €41 | - | -€41 | |
| Cash at bank and in hand | 54/58 | €25,316 | €37,101 | +€11,785 | +46.6% |
| Deferred charges and accrued income | 490/1 | €2,041 | €1,781 | -€259 | -12.7% |
| Total equity and liabilities | 10/49 | €33,328 | €45,467 | +€12,139 | +36.4% |
| Equity | 10/15 | €30,600 | €38,681 | +€8,082 | +26.4% |
| Contributions | 10/11 | €6,334 | €6,334 | = | 0.0% |
| Reserves | 13 | €16,321 | €32,347 | +€16,026 | +98.2% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €14,421 | €30,447 | +€16,026 | +111.1% |
| Profit (loss) carried forward | 14 | €7,945 | - | -€7,945 | |
| Amounts payable | 17/49 | €2,728 | €6,785 | +€4,057 | +148.7% |
| Amounts payable within one year | 42/48 | €2,728 | €6,785 | +€4,057 | +148.7% |
| Trade debts | 44 | €222 | €1,357 | +€1,136 | +512.2% |
| Suppliers | 440/4 | €222 | €1,357 | +€1,136 | +512.2% |
| Taxes, remuneration and social security | 45 | €1,877 | €3,651 | +€1,774 | +94.5% |
| Taxes | 450/3 | €1,877 | €3,651 | +€1,774 | +94.5% |
| Other amounts payable | 47/48 | €630 | €1,777 | +€1,147 | +182.1% |
| Non-recurring operating income | 76A | - | €9,724 | +€9,724 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,466 | €130 | -€2,337 | -94.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €10,591 | €9,918 | -€673 | -6.4% |
| Operating profit (loss) | 9901 | €7,737 | €9,388 | +€1,651 | +21.3% |
| Financial income | 75/76B | €137 | €192 | +€55 | +40.3% |
| Recurring financial income | 75 | €137 | €192 | +€55 | +40.3% |
| Financial charges | 65/66B | €354 | €332 | -€22 | -6.2% |
| Recurring financial charges | 65 | €354 | €332 | -€22 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €7,520 | €9,248 | +€1,728 | +23.0% |
| Income taxes | 67/77 | -€5 | €1,166 | +€1,171 | |
| Profit (loss) for the period | 9904 | €7,525 | €8,082 | +€557 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,525 | €8,082 | +€557 | +7.4% |
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 2 October 2026 via checked.be.