Creative Solutions: 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 Solutions
Largest movements
- Receivables within one year +€26,561
up €26,561 (+37.4%), from €71,029 to €97,590
of which Trade receivables: +€25,436
- Tangible fixed assets -€20,000
down €20,000 (-13.2%), from €151,511 to €131,512
of which Leasing and similar rights: -€15,721
- Cash -€3,607
down €3,607 (-14.0%), from €25,680 to €22,073
mainly Receivables within one year (-€26,561) and Debts after one year (-€18,791)
- Debts after one year -€18,791
down €18,791 (-14.0%), from €134,062 to €115,271
- Other debts +€12,908
up €12,908 (+377%), from €3,422 to €16,330
- Reserves +€11,915
up €11,915 (+16.8%), from €70,919 to €82,834
- Current portion of long-term debt -€5,477
down €5,477 (-22.6%), from €24,268 to €18,791
- Trade debts +€3,763
up €3,763 (+183%), from €2,055 to €5,818
- Gross operating margin +€21,963
up €21,963 (+44.2%), from €49,699 to €71,662
- Taxes +€6,316
up €6,316 (+105%), from €6,005 to €12,321
- Financial charges -€752
down €752 (-10.1%), from €7,434 to €6,682
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.
Derived cash bridge
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 | €250,630 | €253,241 | +€2,611 | +1.0% |
| Fixed assets | 21/28 | €151,761 | €131,762 | -€20,000 | -13.2% |
| Tangible fixed assets | 22/27 | €151,511 | €131,512 | -€20,000 | -13.2% |
| Land and buildings | 22 | €109,327 | €103,535 | -€5,793 | -5.3% |
| Plant, machinery and equipment | 23 | €2,426 | €1,763 | -€663 | -27.3% |
| Furniture and vehicles | 24 | €3,095 | €5,272 | +€2,177 | +70.3% |
| Leasing and similar rights | 25 | €36,663 | €20,942 | -€15,721 | -42.9% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €98,868 | €121,479 | +€22,611 | +22.9% |
| Amounts receivable within one year | 40/41 | €71,029 | €97,590 | +€26,561 | +37.4% |
| Trade receivables | 40 | €69,618 | €95,054 | +€25,436 | +36.5% |
| Other amounts receivable | 41 | €1,411 | €2,536 | +€1,125 | +79.7% |
| Cash at bank and in hand | 54/58 | €25,680 | €22,073 | -€3,607 | -14.0% |
| Deferred charges and accrued income | 490/1 | €2,159 | €1,817 | -€342 | -15.9% |
| Total equity and liabilities | 10/49 | €250,630 | €253,241 | +€2,611 | +1.0% |
| Equity | 10/15 | €80,119 | €92,034 | +€11,915 | +14.9% |
| Contributions | 10/11 | €9,200 | €9,200 | = | 0.0% |
| Reserves | 13 | €70,919 | €82,834 | +€11,915 | +16.8% |
| Distributable reserves | 133 | €70,919 | €82,834 | +€11,915 | +16.8% |
| Amounts payable | 17/49 | €170,511 | €161,207 | -€9,304 | -5.5% |
| Amounts payable after more than one year | 17 | €134,062 | €115,271 | -€18,791 | -14.0% |
| Financial debts | 170/4 | €134,062 | €115,271 | -€18,791 | -14.0% |
| Amounts payable within one year | 42/48 | €36,449 | €45,936 | +€9,487 | +26.0% |
| Current portion of amounts payable after more than one year | 42 | €24,268 | €18,791 | -€5,477 | -22.6% |
| Trade debts | 44 | €2,055 | €5,818 | +€3,763 | +183% |
| Suppliers | 440/4 | €2,055 | €5,818 | +€3,763 | +183% |
| Taxes, remuneration and social security | 45 | €6,704 | €4,997 | -€1,708 | -25.5% |
| Taxes | 450/3 | €3,957 | €4,997 | +€1,039 | +26.3% |
| Remuneration and social security | 454/9 | €2,747 | - | -€2,747 | |
| Other amounts payable | 47/48 | €3,422 | €16,330 | +€12,908 | +377% |
| Non-recurring operating income | 76A | €4,228 | €976 | -€3,251 | -76.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,500 | €23,250 | -€250 | -1.1% |
| Other operating charges | 640/8 | €3,775 | €3,784 | +€9 | +0.2% |
| Gross operating margin | 9900 | €49,699 | €71,662 | +€21,963 | +44.2% |
| Operating profit (loss) | 9901 | €22,424 | €44,628 | +€22,204 | +99.0% |
| Financial income | 75/76B | €164 | €39 | -€124 | -75.9% |
| Recurring financial income | 75 | €164 | €39 | -€124 | -75.9% |
| Financial charges | 65/66B | €7,434 | €6,682 | -€752 | -10.1% |
| Recurring financial charges | 65 | €7,434 | €6,682 | -€752 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €15,153 | €37,985 | +€22,832 | +151% |
| Income taxes | 67/77 | €6,005 | €12,321 | +€6,316 | +105% |
| Profit (loss) for the period | 9904 | €9,148 | €25,664 | +€16,516 | +181% |
| Profit (loss) for the period to be appropriated | 9905 | €9,148 | €25,664 | +€16,516 | +181% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.