CREATIVE SOLUTION: 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 SOLUTION
Largest movements
- Tangible fixed assets -€10,642
down €10,642 (-11.8%), from €90,525 to €79,883
of which Plant, machinery and equipment: -€14,179
- Receivables within one year -€3,340
down €3,340 (-19.3%), from €17,272 to €13,932
of which Other amounts receivable: -€9,686
- Accrued charges and deferred income -€121,633
no longer reported in 2025 (was €121,633)
- Other debts +€71,101
new in 2025: €71,101
- Trade debts +€22,091
new in 2025: €22,091
of which Suppliers: +€12,189
- Tax, wage and social debts +€9,638
new in 2025: €9,638
- Short-term financial debts +€6,096
new in 2025: €6,096
- Turnover +€165,191
new in 2025: €165,191
- Purchases and services +€149,972
new in 2025: €149,972
- Gross operating margin +€29,533
up €29,533, from -€14,314 to €15,219
- Depreciation +€13,942
new in 2025: €13,942
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 | €109,741 | €96,666 | -€13,075 | -11.9% |
| Fixed assets | 21/28 | €92,422 | €81,400 | -€11,022 | -11.9% |
| Intangible fixed assets | 21 | €1,897 | €1,517 | -€380 | -20.0% |
| Tangible fixed assets | 22/27 | €90,525 | €79,883 | -€10,642 | -11.8% |
| Plant, machinery and equipment | 23 | €84,323 | €70,144 | -€14,179 | -16.8% |
| Furniture and vehicles | 24 | €6,202 | €9,739 | +€3,537 | +57.0% |
| Current assets | 29/58 | €17,320 | €15,266 | -€2,054 | -11.9% |
| Amounts receivable within one year | 40/41 | €17,272 | €13,932 | -€3,340 | -19.3% |
| Trade receivables | 40 | €650 | €6,996 | +€6,346 | +976.3% |
| Other amounts receivable | 41 | €16,622 | €6,936 | -€9,686 | -58.3% |
| Cash at bank and in hand | 54/58 | €48 | €614 | +€566 | +1180.2% |
| Deferred charges and accrued income | 490/1 | - | €720 | +€720 | |
| Total equity and liabilities | 10/49 | €109,741 | €96,666 | -€13,075 | -11.9% |
| Equity | 10/15 | -€11,892 | -€12,260 | -€368 | -3.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | - | -€3,000 | |
| Issued capital | 100 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | -€14,892 | -€15,260 | -€368 | -2.5% |
| Amounts payable | 17/49 | €121,633 | €108,926 | -€12,707 | -10.4% |
| Amounts payable within one year | 42/48 | - | €108,926 | +€108,926 | |
| Financial debts | 43 | - | €6,096 | +€6,096 | |
| Credit institutions | 430/8 | - | €6,096 | +€6,096 | |
| Trade debts | 44 | - | €22,091 | +€22,091 | |
| Suppliers | 440/4 | - | €12,189 | +€12,189 | |
| Bills of exchange payable | 441 | - | €9,902 | +€9,902 | |
| Taxes, remuneration and social security | 45 | - | €9,638 | +€9,638 | |
| Taxes | 450/3 | - | €9,638 | +€9,638 | |
| Other amounts payable | 47/48 | - | €71,101 | +€71,101 | |
| Accrued charges and deferred income | 492/3 | €121,633 | - | -€121,633 | |
| Turnover | 70 | - | €165,191 | +€165,191 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €149,972 | +€149,972 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €13,942 | +€13,942 | |
| Other operating charges | 640/8 | €515 | €686 | +€171 | +33.1% |
| Non-recurring operating charges | 66A | - | €470 | +€470 | |
| Gross operating margin | 9900 | -€14,314 | €15,219 | +€29,533 | |
| Operating profit (loss) | 9901 | -€14,829 | €121 | +€14,950 | |
| Financial income | 75/76B | - | €150 | +€150 | |
| Recurring financial income | 75 | - | €150 | +€150 | |
| Financial charges | 65/66B | €63 | €639 | +€576 | +917.5% |
| Recurring financial charges | 65 | €63 | €639 | +€576 | +917.5% |
| Profit (loss) for the period before taxes | 9903 | -€14,892 | -€368 | +€14,524 | +97.5% |
| Profit (loss) for the period | 9904 | -€14,892 | -€368 | +€14,524 | +97.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,892 | -€368 | +€14,524 | +97.5% |
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 7 October 2026 via checked.be.