Creative Scaling: 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 Scaling
Largest movements
- Cash +€14,105
up €14,105 (+151.9%), from €9,287 to €23,392
mainly Net result for the year (+€26,926) and Contributions, distributions and other (+€1)
- Receivables within one year +€12,189
up €12,189 (+5057.7%), from €241 to €12,430
of which Trade receivables: +€10,279
- Reserves +€17,047
up €17,047 (+107.8%), from €15,815 to €32,862
- Profit (loss) carried forward +€9,880
no longer reported in 2025 (was -€9,880)
- Gross operating margin +€41,369
up €41,369, from -€7,764 to €33,605
- Taxes +€6,000
new in 2025: €6,000
- Other operating charges +€400
new in 2025: €400
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 | €9,577 | €36,062 | +€26,485 | +276.5% |
| Fixed assets | 21/28 | €49 | €49 | = | 0.0% |
| Financial fixed assets | 28 | €49 | €49 | = | 0.0% |
| Current assets | 29/58 | €9,528 | €36,013 | +€26,485 | +278.0% |
| Amounts receivable within one year | 40/41 | €241 | €12,430 | +€12,189 | +5057.7% |
| Trade receivables | 40 | €241 | €10,520 | +€10,279 | +4265.1% |
| Other amounts receivable | 41 | - | €1,910 | +€1,910 | |
| Cash at bank and in hand | 54/58 | €9,287 | €23,392 | +€14,105 | +151.9% |
| Deferred charges and accrued income | 490/1 | - | €191 | +€191 | |
| Total equity and liabilities | 10/49 | €9,577 | €36,062 | +€26,485 | +276.5% |
| Equity | 10/15 | €7,435 | €34,362 | +€26,927 | +362.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €15,815 | €32,862 | +€17,047 | +107.8% |
| Distributable reserves | 133 | €15,815 | €32,862 | +€17,047 | +107.8% |
| Profit (loss) carried forward | 14 | -€9,880 | - | +€9,880 | |
| Amounts payable | 17/49 | €2,142 | €1,700 | -€442 | -20.6% |
| Amounts payable within one year | 42/48 | €1,912 | €1,659 | -€253 | -13.2% |
| Financial debts | 43 | €991 | €819 | -€172 | -17.4% |
| Credit institutions | 430/8 | €991 | €819 | -€172 | -17.4% |
| Trade debts | 44 | €879 | €840 | -€39 | -4.4% |
| Suppliers | 440/4 | €879 | €840 | -€39 | -4.4% |
| Taxes, remuneration and social security | 45 | €42 | - | -€42 | |
| Taxes | 450/3 | €42 | - | -€42 | |
| Accrued charges and deferred income | 492/3 | €230 | €41 | -€189 | -82.2% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€7,764 | €33,605 | +€41,369 | |
| Operating profit (loss) | 9901 | -€7,764 | €33,205 | +€40,969 | |
| Financial income | 75/76B | - | €33 | +€33 | |
| Recurring financial income | 75 | - | €33 | +€33 | |
| Financial charges | 65/66B | €201 | €312 | +€111 | +55.2% |
| Recurring financial charges | 65 | €201 | €312 | +€111 | +55.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,965 | €32,926 | +€40,891 | |
| Income taxes | 67/77 | - | €6,000 | +€6,000 | |
| Profit (loss) for the period | 9904 | -€7,965 | €26,926 | +€34,891 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,965 | €26,926 | +€34,891 |
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.