M2CREATION ARCHITECT: 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.
M2CREATION ARCHITECT
Largest movements
- Tangible fixed assets -€13,897
down €13,897 (-58.8%), from €23,636 to €9,739
of which Furniture and vehicles: -€11,000
- Cash +€12,281
up €12,281 (+36.5%), from €33,657 to €45,937
mainly Depreciation (+€13,897) and Net result for the year (+€5,798)
- Receivables within one year +€2,558
up €2,558 (+13.1%), from €19,542 to €22,100
- Other debts -€7,139
down €7,139 (-49.1%), from €14,552 to €7,413
- Reserves +€6,700
up €6,700 (+14.1%), from €47,668 to €54,368
of which Distributable reserves: +€6,700
- Tax, wage and social debts +€2,630
up €2,630 (+492%), from €535 to €3,165
- Profit (loss) carried forward -€902
down €902 (-95.5%), from €945 to €43
- Gross operating margin -€2,806
down €2,806 (-10.1%), from €27,840 to €25,034
- Other operating charges +€1,637
up €1,637 (+232%), from €705 to €2,342
- Taxes -€1,056
down €1,056 (-25.9%), from €4,078 to €3,022
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 | €78,334 | €79,276 | +€941 | +1.2% |
| Fixed assets | 21/28 | €24,136 | €10,239 | -€13,897 | -57.6% |
| Tangible fixed assets | 22/27 | €23,636 | €9,739 | -€13,897 | -58.8% |
| Plant, machinery and equipment | 23 | €12,636 | €9,739 | -€2,897 | -22.9% |
| Furniture and vehicles | 24 | €11,000 | - | -€11,000 | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €54,198 | €69,037 | +€14,839 | +27.4% |
| Amounts receivable within one year | 40/41 | €19,542 | €22,100 | +€2,558 | +13.1% |
| Trade receivables | 40 | €19,542 | €22,100 | +€2,558 | +13.1% |
| Current investments | 50/53 | €1,000 | €1,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €33,657 | €45,937 | +€12,281 | +36.5% |
| Total equity and liabilities | 10/49 | €78,334 | €79,276 | +€941 | +1.2% |
| Equity | 10/15 | €61,013 | €66,811 | +€5,798 | +9.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €47,668 | €54,368 | +€6,700 | +14.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,395 | €17,395 | = | 0.0% |
| Distributable reserves | 133 | €28,413 | €35,113 | +€6,700 | +23.6% |
| Profit (loss) carried forward | 14 | €945 | €43 | -€902 | -95.5% |
| Amounts payable | 17/49 | €17,322 | €12,465 | -€4,857 | -28.0% |
| Amounts payable within one year | 42/48 | €16,607 | €11,750 | -€4,857 | -29.2% |
| Trade debts | 44 | €1,520 | €1,172 | -€348 | -22.9% |
| Suppliers | 440/4 | €1,520 | €1,172 | -€348 | -22.9% |
| Taxes, remuneration and social security | 45 | €535 | €3,165 | +€2,630 | +492% |
| Taxes | 450/3 | €535 | €3,165 | +€2,630 | +492% |
| Other amounts payable | 47/48 | €14,552 | €7,413 | -€7,139 | -49.1% |
| Accrued charges and deferred income | 492/3 | €715 | €715 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,147 | €13,897 | -€250 | -1.8% |
| Other operating charges | 640/8 | €705 | €2,342 | +€1,637 | +232% |
| Gross operating margin | 9900 | €27,840 | €25,034 | -€2,806 | -10.1% |
| Operating profit (loss) | 9901 | €12,988 | €8,795 | -€4,192 | -32.3% |
| Financial income | 75/76B | €95 | €23 | -€72 | -76.2% |
| Recurring financial income | 75 | €95 | €23 | -€72 | -76.2% |
| Financial charges | 65/66B | €135 | -€3 | -€138 | |
| Recurring financial charges | 65 | €135 | -€3 | -€138 | |
| Profit (loss) for the period before taxes | 9903 | €12,947 | €8,820 | -€4,127 | -31.9% |
| Income taxes | 67/77 | €4,078 | €3,022 | -€1,056 | -25.9% |
| Profit (loss) for the period | 9904 | €8,869 | €5,798 | -€3,071 | -34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,869 | €5,798 | -€3,071 | -34.6% |
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 16 October 2026 via checked.be.