DESSERT CREATIONS: what changed
DESSERT CREATIONS
Largest movements
- Cash -€144,091
down €144,091 (-90.2%), from €159,720 to €15,629
mainly Other debts (-€54,728) and Trade debts (-€46,888)
- Receivables within one year -€45,815
down €45,815 (-84.4%), from €54,272 to €8,457
of which Trade receivables: -€41,389
- Financial fixed assets -€3,810
down €3,810 (-100%), from €3,810 to €0
- Other debts -€54,728
down €54,728 (-47.5%), from €115,239 to €60,511
- Trade debts -€46,888
down €46,888 (-100%), from €46,888 to €0
- Current portion of long-term debt -€42,255
down €42,255 (-78.2%), from €54,041 to €11,785
- Short-term financial debts -€21,500
down €21,500 (-35.8%), from €60,000 to €38,500
- Profit (loss) carried forward -€15,863
down €15,863 (-34.7%), from -€45,649 to -€61,512
- Gross operating margin -€530,941
down €530,941, from €421,452 to -€109,490
- Staff costs -€98,779
down €98,779 (-95.6%), from €103,340 to €4,561
- Financial income +€89,417
up €89,417 (+534%), from €16,760 to €106,177
of which Non-recurring financial income: +€92,467
- Financial charges -€33,886
down €33,886 (-84.5%), from €40,097 to €6,211
- Write-downs -€32,847
down €32,847 (-100%), from €32,847 to €0
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €267,802 | €74,086 | -€193,716 | -72.3% |
| Fixed assets | 21/28 | €3,810 | €0 | -€3,810 | -100% |
| Financial fixed assets | 28 | €3,810 | €0 | -€3,810 | -100% |
| Current assets | 29/58 | €263,992 | €74,086 | -€189,906 | -71.9% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €54,272 | €8,457 | -€45,815 | -84.4% |
| Trade receivables | 40 | €41,389 | €0 | -€41,389 | -100% |
| Other amounts receivable | 41 | €12,883 | €8,457 | -€4,426 | -34.4% |
| Cash at bank and in hand | 54/58 | €159,720 | €15,629 | -€144,091 | -90.2% |
| Total equity and liabilities | 10/49 | €267,802 | €74,086 | -€193,716 | -72.3% |
| Equity | 10/15 | -€25,189 | -€41,052 | -€15,863 | -63.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,649 | -€61,512 | -€15,863 | -34.7% |
| Amounts payable | 17/49 | €292,991 | €115,138 | -€177,853 | -60.7% |
| Amounts payable after more than one year | 17 | €16,127 | €4,341 | -€11,785 | -73.1% |
| Financial debts | 170/4 | €16,127 | €4,341 | -€11,785 | -73.1% |
| Amounts payable within one year | 42/48 | €276,864 | €110,796 | -€166,068 | -60.0% |
| Current portion of amounts payable after more than one year | 42 | €54,041 | €11,785 | -€42,255 | -78.2% |
| Financial debts | 43 | €60,000 | €38,500 | -€21,500 | -35.8% |
| Credit institutions | 430/8 | €60,000 | €38,500 | -€21,500 | -35.8% |
| Trade debts | 44 | €46,888 | €0 | -€46,888 | -100% |
| Suppliers | 440/4 | €46,888 | €0 | -€46,888 | -100% |
| Taxes, remuneration and social security | 45 | €697 | €0 | -€697 | -100% |
| Taxes | 450/3 | €697 | €0 | -€697 | -100% |
| Other amounts payable | 47/48 | €115,239 | €60,511 | -€54,728 | -47.5% |
| Non-recurring operating income | 76A | €245,000 | €0 | -€245,000 | -100% |
| Remuneration, social security and pensions | 62 | €103,340 | €4,561 | -€98,779 | -95.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €32,847 | €0 | -€32,847 | -100% |
| Other operating charges | 640/8 | €2,223 | €1,778 | -€445 | -20.0% |
| Non-recurring operating charges | 66A | €288,661 | €0 | -€288,661 | -100% |
| Gross operating margin | 9900 | €421,452 | -€109,490 | -€530,941 | |
| Operating profit (loss) | 9901 | -€5,619 | -€115,829 | -€110,210 | -1,961% |
| Financial income | 75/76B | €16,760 | €106,177 | +€89,417 | +534% |
| Recurring financial income | 75 | €3,376 | €326 | -€3,050 | -90.4% |
| Non-recurring financial income | 76B | €13,384 | €105,851 | +€92,467 | +691% |
| Financial charges | 65/66B | €40,097 | €6,211 | -€33,886 | -84.5% |
| Recurring financial charges | 65 | €40,097 | €6,211 | -€33,886 | -84.5% |
| Profit (loss) for the period before taxes | 9903 | -€28,956 | -€15,863 | +€13,093 | +45.2% |
| Income taxes | 67/77 | €697 | €0 | -€697 | -100% |
| Profit (loss) for the period | 9904 | -€29,653 | -€15,863 | +€13,790 | +46.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,653 | -€15,863 | +€13,790 | +46.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.