GROWING CREATIONS: 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.
GROWING CREATIONS
Largest movements
- Receivables within one year +€12,193
up €12,193 (+148.8%), from €8,193 to €20,385
of which Trade receivables: +€8,193
- Tangible fixed assets -€10,545
down €10,545 (-51.0%), from €20,686 to €10,141
of which Furniture and vehicles: -€10,185
- Cash +€3,643
up €3,643 (+51.4%), from €7,094 to €10,737
mainly Net result for the year (+€21,278) and Other debts (+€15,220)
- Other debts +€15,220
up €15,220 (+109.0%), from €13,960 to €29,179
- Debts after one year -€4,621
no longer reported in 2025 (was €4,621)
- Profit (loss) carried forward -€3,722
down €3,722 (-79.1%), from €4,707 to €985
- Current portion of long-term debt -€2,259
down €2,259 (-32.8%), from €6,880 to €4,621
- Tax, wage and social debts +€1,229
up €1,229 (+29.8%), from €4,127 to €5,356
- Gross operating margin +€20,517
up €20,517 (+110.9%), from €18,501 to €39,018
- Taxes +€3,785
up €3,785 (+152.3%), from €2,485 to €6,270
- Depreciation -€700
down €700 (-6.2%), from €11,245 to €10,545
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 | €36,053 | €41,263 | +€5,210 | +14.5% |
| Fixed assets | 21/28 | €20,766 | €10,141 | -€10,626 | -51.2% |
| Tangible fixed assets | 22/27 | €20,686 | €10,141 | -€10,545 | -51.0% |
| Plant, machinery and equipment | 23 | €1,412 | €1,052 | -€361 | -25.5% |
| Furniture and vehicles | 24 | €19,273 | €9,089 | -€10,185 | -52.8% |
| Financial fixed assets | 28 | €80 | - | -€80 | |
| Current assets | 29/58 | €15,287 | €31,123 | +€15,836 | +103.6% |
| Amounts receivable within one year | 40/41 | €8,193 | €20,385 | +€12,193 | +148.8% |
| Trade receivables | 40 | €8,193 | €16,385 | +€8,193 | +100.0% |
| Other amounts receivable | 41 | - | €4,000 | +€4,000 | |
| Cash at bank and in hand | 54/58 | €7,094 | €10,737 | +€3,643 | +51.4% |
| Total equity and liabilities | 10/49 | €36,053 | €41,263 | +€5,210 | +14.5% |
| Equity | 10/15 | €5,707 | €1,985 | -€3,722 | -65.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,707 | €985 | -€3,722 | -79.1% |
| Amounts payable | 17/49 | €30,346 | €39,278 | +€8,932 | +29.4% |
| Amounts payable after more than one year | 17 | €4,621 | - | -€4,621 | |
| Financial debts | 170/4 | €4,621 | - | -€4,621 | |
| Amounts payable within one year | 42/48 | €25,725 | €39,278 | +€13,553 | +52.7% |
| Current portion of amounts payable after more than one year | 42 | €6,880 | €4,621 | -€2,259 | -32.8% |
| Trade debts | 44 | €759 | €123 | -€636 | -83.8% |
| Suppliers | 440/4 | €759 | €123 | -€636 | -83.8% |
| Taxes, remuneration and social security | 45 | €4,127 | €5,356 | +€1,229 | +29.8% |
| Taxes | 450/3 | €4,127 | €5,356 | +€1,229 | +29.8% |
| Other amounts payable | 47/48 | €13,960 | €29,179 | +€15,220 | +109.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,245 | €10,545 | -€700 | -6.2% |
| Other operating charges | 640/8 | €553 | €562 | +€9 | +1.6% |
| Gross operating margin | 9900 | €18,501 | €39,018 | +€20,517 | +110.9% |
| Operating profit (loss) | 9901 | €6,703 | €27,911 | +€21,209 | +316.4% |
| Financial income | 75/76B | €63 | €110 | +€47 | +73.5% |
| Recurring financial income | 75 | €63 | €110 | +€47 | +73.5% |
| Financial charges | 65/66B | €582 | €473 | -€109 | -18.7% |
| Recurring financial charges | 65 | €582 | €473 | -€109 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €6,184 | €27,549 | +€21,364 | +345.5% |
| Income taxes | 67/77 | €2,485 | €6,270 | +€3,785 | +152.3% |
| Profit (loss) for the period | 9904 | €3,699 | €21,278 | +€17,579 | +475.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,699 | €21,278 | +€17,579 | +475.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.