CREATIVESERVICES.BE: 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.
CREATIVESERVICES.BE
Largest movements
- Cash +€107,636
up €107,636, from €0 to €107,636
mainly Net result for the year (+€45,838) and Receivables within one year (+€43,568)
- Receivables within one year -€43,568
down €43,568 (-54.9%), from €79,287 to €35,719
of which Trade receivables: -€22,530
- Tangible fixed assets +€3,862
up €3,862 (+937%), from €412 to €4,274
- Reserves +€45,838
up €45,838 (+46.7%), from €98,111 to €143,948
of which Distributable reserves: +€47,698
- Other debts +€21,390
up €21,390 (+242%), from €8,823 to €30,213
- Gross operating margin +€11,857
up €11,857 (+55.8%), from €21,265 to €33,122
- Taxes +€3,360
up €3,360 (+39.4%), from €8,529 to €11,889
- Financial income +€2,310
up €2,310 (+9.3%), from €24,943 to €27,253
- Financial charges -€479
down €479 (-29.5%), from €1,627 to €1,147
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 | €230,885 | €300,221 | +€69,336 | +30.0% |
| Fixed assets | 21/28 | €150,067 | €153,929 | +€3,862 | +2.6% |
| Tangible fixed assets | 22/27 | €412 | €4,274 | +€3,862 | +937% |
| Furniture and vehicles | 24 | €412 | €4,274 | +€3,862 | +937% |
| Financial fixed assets | 28 | €149,655 | €149,655 | = | 0.0% |
| Current assets | 29/58 | €80,818 | €146,292 | +€65,474 | +81.0% |
| Stocks and contracts in progress | 3 | €775 | €690 | -€85 | -11.0% |
| Stocks | 30/36 | €775 | €690 | -€85 | -11.0% |
| Amounts receivable within one year | 40/41 | €79,287 | €35,719 | -€43,568 | -54.9% |
| Trade receivables | 40 | €28,467 | €5,937 | -€22,530 | -79.1% |
| Other amounts receivable | 41 | €50,821 | €29,783 | -€21,038 | -41.4% |
| Current investments | 50/53 | €651 | €651 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €0 | €107,636 | +€107,636 | |
| Deferred charges and accrued income | 490/1 | €104 | €1,595 | +€1,491 | +1,434% |
| Total equity and liabilities | 10/49 | €230,885 | €300,221 | +€69,336 | +30.0% |
| Equity | 10/15 | €200,481 | €246,318 | +€45,838 | +22.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €98,111 | €143,948 | +€45,838 | +46.7% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €96,251 | €143,948 | +€47,698 | +49.6% |
| Profit (loss) carried forward | 14 | €96,170 | €96,170 | = | 0.0% |
| Amounts payable | 17/49 | €30,404 | €53,903 | +€23,498 | +77.3% |
| Amounts payable within one year | 42/48 | €21,985 | €44,497 | +€22,512 | +102% |
| Financial debts | 43 | €115 | €2,601 | +€2,486 | +2,164% |
| Credit institutions | 430/8 | €115 | €2,601 | +€2,486 | +2,164% |
| Trade debts | 44 | €5,246 | €2,726 | -€2,520 | -48.0% |
| Suppliers | 440/4 | €5,246 | €2,726 | -€2,520 | -48.0% |
| Taxes, remuneration and social security | 45 | €7,802 | €8,958 | +€1,155 | +14.8% |
| Taxes | 450/3 | €7,802 | €7,849 | +€47 | +0.6% |
| Remuneration and social security | 454/9 | €0 | €1,108 | +€1,108 | |
| Other amounts payable | 47/48 | €8,823 | €30,213 | +€21,390 | +242% |
| Accrued charges and deferred income | 492/3 | €8,419 | €9,405 | +€986 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €329 | €621 | +€292 | +88.5% |
| Other operating charges | 640/8 | €1,000 | €880 | -€120 | -12.0% |
| Gross operating margin | 9900 | €21,265 | €33,122 | +€11,857 | +55.8% |
| Operating profit (loss) | 9901 | €19,936 | €31,621 | +€11,685 | +58.6% |
| Financial income | 75/76B | €24,943 | €27,253 | +€2,310 | +9.3% |
| Recurring financial income | 75 | €24,943 | €27,253 | +€2,310 | +9.3% |
| Financial charges | 65/66B | €1,627 | €1,147 | -€479 | -29.5% |
| Recurring financial charges | 65 | €1,627 | €1,147 | -€479 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | €43,252 | €57,727 | +€14,475 | +33.5% |
| Income taxes | 67/77 | €8,529 | €11,889 | +€3,360 | +39.4% |
| Profit (loss) for the period | 9904 | €34,723 | €45,838 | +€11,114 | +32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €34,723 | €45,838 | +€11,114 | +32.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.