FESTIVES CREATIVE STUDIO: 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.
FESTIVES CREATIVE STUDIO
Largest movements
- Tangible fixed assets +€10,305
up €10,305 (+203.4%), from €5,066 to €15,371
- Receivables within one year -€6,563
down €6,563 (-55.9%), from €11,745 to €5,182
of which Trade receivables: -€11,382
- Cash +€5,501
up €5,501 (+34.3%), from €16,056 to €21,557
mainly Other debts (+€13,833) and Net result for the year (+€11,090)
- Other debts +€13,833
up €13,833 (+754.3%), from €1,834 to €15,667
- Profit (loss) carried forward -€5,378
down €5,378 (-32.7%), from €16,468 to €11,090
- Trade debts +€4,649
up €4,649 (+206.9%), from €2,247 to €6,896
- Tax, wage and social debts -€3,504
down €3,504 (-33.8%), from €10,367 to €6,863
- Gross operating margin -€2,534
down €2,534 (-11.4%), from €22,176 to €19,642
- Taxes -€2,509
down €2,509 (-43.9%), from €5,714 to €3,205
- Depreciation +€1,034
up €1,034 (+72.7%), from €1,423 to €2,457
- Financial charges -€227
down €227 (-8.7%), from €2,621 to €2,394
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 | €32,867 | €42,110 | +€9,243 | +28.1% |
| Fixed assets | 21/28 | €5,066 | €15,371 | +€10,305 | +203.4% |
| Tangible fixed assets | 22/27 | €5,066 | €15,371 | +€10,305 | +203.4% |
| Furniture and vehicles | 24 | €5,066 | €15,371 | +€10,305 | +203.4% |
| Current assets | 29/58 | €27,801 | €26,739 | -€1,062 | -3.8% |
| Amounts receivable within one year | 40/41 | €11,745 | €5,182 | -€6,563 | -55.9% |
| Trade receivables | 40 | €11,745 | €363 | -€11,382 | -96.9% |
| Other amounts receivable | 41 | - | €4,819 | +€4,819 | |
| Cash at bank and in hand | 54/58 | €16,056 | €21,557 | +€5,501 | +34.3% |
| Total equity and liabilities | 10/49 | €32,867 | €42,110 | +€9,243 | +28.1% |
| Equity | 10/15 | €17,968 | €12,590 | -€5,378 | -29.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,468 | €11,090 | -€5,378 | -32.7% |
| Amounts payable | 17/49 | €14,899 | €29,520 | +€14,621 | +98.1% |
| Amounts payable within one year | 42/48 | €14,899 | €29,520 | +€14,621 | +98.1% |
| Financial debts | 43 | €451 | €94 | -€357 | -79.2% |
| Credit institutions | 430/8 | €451 | €94 | -€357 | -79.2% |
| Trade debts | 44 | €2,247 | €6,896 | +€4,649 | +206.9% |
| Suppliers | 440/4 | €2,247 | €6,896 | +€4,649 | +206.9% |
| Taxes, remuneration and social security | 45 | €10,367 | €6,863 | -€3,504 | -33.8% |
| Taxes | 450/3 | €10,367 | €6,863 | -€3,504 | -33.8% |
| Other amounts payable | 47/48 | €1,834 | €15,667 | +€13,833 | +754.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,423 | €2,457 | +€1,034 | +72.7% |
| Other operating charges | 640/8 | €387 | €547 | +€160 | +41.3% |
| Gross operating margin | 9900 | €22,176 | €19,642 | -€2,534 | -11.4% |
| Operating profit (loss) | 9901 | €20,366 | €16,638 | -€3,728 | -18.3% |
| Financial income | 75/76B | €16 | €51 | +€35 | +218.8% |
| Recurring financial income | 75 | €16 | €51 | +€35 | +218.8% |
| Financial charges | 65/66B | €2,621 | €2,394 | -€227 | -8.7% |
| Recurring financial charges | 65 | €2,621 | €2,394 | -€227 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €17,761 | €14,295 | -€3,466 | -19.5% |
| Income taxes | 67/77 | €5,714 | €3,205 | -€2,509 | -43.9% |
| Profit (loss) for the period | 9904 | €12,047 | €11,090 | -€957 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,047 | €11,090 | -€957 | -7.9% |
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.