CREATIVE SERVICES AND FACILITIES: 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 SERVICES AND FACILITIES
Largest movements
- Tangible fixed assets +€33,591
up €33,591 (+43,015%), from €78 to €33,669
of which Furniture and vehicles: +€33,669
- Receivables within one year +€6,929
up €6,929 (+10.3%), from €67,247 to €74,177
of which Other amounts receivable: +€6,929
- Cash +€3,696
up €3,696 (+57.7%), from €6,400 to €10,096
mainly Debts after one year (+€27,596) and Trade debts (+€11,692)
- Current investments +€1,400
new in 2024: €1,400
- Deferred charges and accrued income +€1,314
up €1,314 (+211%), from €623 to €1,937
- Debts after one year +€27,596
new in 2024: €27,596
- Trade debts +€11,692
up €11,692 (+20.6%), from €56,621 to €68,314
- Current portion of long-term debt +€6,373
new in 2024: €6,373
- Depreciation +€2,258
up €2,258 (+2,891%), from €78 to €2,336
- Financial charges +€556
up €556 (+389%), from €143 to €699
- Taxes -€541
down €541 (-25.3%), from €2,137 to €1,596
- Gross operating margin +€261
up €261 (+3.7%), from €7,077 to €7,338
- Other operating charges -€139
down €139 (-6.8%), from €2,055 to €1,916
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,348 | €121,278 | +€46,930 | +63.1% |
| Fixed assets | 21/28 | €78 | €33,669 | +€33,591 | +43,015% |
| Tangible fixed assets | 22/27 | €78 | €33,669 | +€33,591 | +43,015% |
| Plant, machinery and equipment | 23 | €78 | €0 | -€78 | -100% |
| Furniture and vehicles | 24 | - | €33,669 | +€33,669 | |
| Current assets | 29/58 | €74,270 | €87,609 | +€13,339 | +18.0% |
| Amounts receivable within one year | 40/41 | €67,247 | €74,177 | +€6,929 | +10.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €67,247 | €74,177 | +€6,929 | +10.3% |
| Current investments | 50/53 | - | €1,400 | +€1,400 | |
| Cash at bank and in hand | 54/58 | €6,400 | €10,096 | +€3,696 | +57.7% |
| Deferred charges and accrued income | 490/1 | €623 | €1,937 | +€1,314 | +211% |
| Total equity and liabilities | 10/49 | €74,348 | €121,278 | +€46,930 | +63.1% |
| Equity | 10/15 | €11,629 | €12,421 | +€792 | +6.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,822 | -€8,031 | +€792 | +9.0% |
| Amounts payable | 17/49 | €62,719 | €108,858 | +€46,138 | +73.6% |
| Amounts payable after more than one year | 17 | - | €27,596 | +€27,596 | |
| Financial debts | 170/4 | - | €27,596 | +€27,596 | |
| Amounts payable within one year | 42/48 | €62,719 | €80,862 | +€18,142 | +28.9% |
| Current portion of amounts payable after more than one year | 42 | - | €6,373 | +€6,373 | |
| Trade debts | 44 | €56,621 | €68,314 | +€11,692 | +20.6% |
| Suppliers | 440/4 | €56,621 | €68,314 | +€11,692 | +20.6% |
| Taxes, remuneration and social security | 45 | €6,098 | €6,176 | +€77 | +1.3% |
| Taxes | 450/3 | €6,098 | €3,776 | -€2,323 | -38.1% |
| Remuneration and social security | 454/9 | - | €2,400 | +€2,400 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Non-recurring operating income | 76A | - | €5,992 | +€5,992 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78 | €2,336 | +€2,258 | +2,891% |
| Other operating charges | 640/8 | €2,055 | €1,916 | -€139 | -6.8% |
| Gross operating margin | 9900 | €7,077 | €7,338 | +€261 | +3.7% |
| Operating profit (loss) | 9901 | €4,944 | €3,086 | -€1,858 | -37.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €143 | €699 | +€556 | +389% |
| Recurring financial charges | 65 | €143 | €699 | +€556 | +389% |
| Profit (loss) for the period before taxes | 9903 | €4,800 | €2,388 | -€2,413 | -50.3% |
| Income taxes | 67/77 | €2,137 | €1,596 | -€541 | -25.3% |
| Profit (loss) for the period | 9904 | €2,664 | €792 | -€1,872 | -70.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,664 | €792 | -€1,872 | -70.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.