MAKERS & CREATORS: 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.
MAKERS & CREATORS
Largest movements
- Current investments +€36,000
up €36,000 (+66.7%), from €54,000 to €90,000
- Stocks and contracts +€14,602
new in 2025: €14,602
- Cash +€12,964
up €12,964 (+13.6%), from €95,356 to €108,320
mainly Net result for the year (+€74,994) and Receivables within one year (+€8,917)
- Receivables within one year -€8,917
down €8,917 (-10.7%), from €83,241 to €74,324
of which Trade receivables: -€10,044
- Reserves +€74,994
up €74,994 (+36.3%), from €206,656 to €281,651
- Tax, wage and social debts -€23,766
down €23,766 (-64.6%), from €36,790 to €13,025
- Other debts +€5,148
up €5,148 (+2767.3%), from €186 to €5,334
- Trade debts -€3,231
down €3,231 (-65.0%), from €4,967 to €1,736
- Gross operating margin -€11,230
down €11,230 (-9.5%), from €118,320 to €107,089
- Taxes -€2,502
down €2,502 (-10.7%), from €23,375 to €20,874
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 | €251,600 | €304,745 | +€53,146 | +21.1% |
| Fixed assets | 21/28 | €19,002 | €17,500 | -€1,503 | -7.9% |
| Tangible fixed assets | 22/27 | €19,002 | €17,500 | -€1,503 | -7.9% |
| Plant, machinery and equipment | 23 | - | €1,800 | +€1,800 | |
| Furniture and vehicles | 24 | €6,434 | €4,702 | -€1,732 | -26.9% |
| Other tangible fixed assets | 26 | €12,568 | €10,997 | -€1,571 | -12.5% |
| Current assets | 29/58 | €232,597 | €287,246 | +€54,649 | +23.5% |
| Stocks and contracts in progress | 3 | - | €14,602 | +€14,602 | |
| Contracts in progress | 37 | - | €14,602 | +€14,602 | |
| Amounts receivable within one year | 40/41 | €83,241 | €74,324 | -€8,917 | -10.7% |
| Trade receivables | 40 | €33,241 | €23,198 | -€10,044 | -30.2% |
| Other amounts receivable | 41 | €50,000 | €51,126 | +€1,126 | +2.3% |
| Current investments | 50/53 | €54,000 | €90,000 | +€36,000 | +66.7% |
| Cash at bank and in hand | 54/58 | €95,356 | €108,320 | +€12,964 | +13.6% |
| Total equity and liabilities | 10/49 | €251,600 | €304,745 | +€53,146 | +21.1% |
| Equity | 10/15 | €209,656 | €284,651 | +€74,994 | +35.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €206,656 | €281,651 | +€74,994 | +36.3% |
| Distributable reserves | 133 | €206,656 | €281,651 | +€74,994 | +36.3% |
| Amounts payable | 17/49 | €41,943 | €20,095 | -€21,849 | -52.1% |
| Amounts payable within one year | 42/48 | €41,943 | €20,095 | -€21,849 | -52.1% |
| Trade debts | 44 | €4,967 | €1,736 | -€3,231 | -65.0% |
| Suppliers | 440/4 | €4,967 | €1,736 | -€3,231 | -65.0% |
| Taxes, remuneration and social security | 45 | €36,790 | €13,025 | -€23,766 | -64.6% |
| Taxes | 450/3 | €36,790 | €13,025 | -€23,766 | -64.6% |
| Other amounts payable | 47/48 | €186 | €5,334 | +€5,148 | +2767.3% |
| Remuneration, social security and pensions | 62 | €4,349 | €3,653 | -€696 | -16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,303 | €3,503 | +€200 | +6.1% |
| Other operating charges | 640/8 | €1,072 | €1,264 | +€192 | +18.0% |
| Gross operating margin | 9900 | €118,320 | €107,089 | -€11,230 | -9.5% |
| Operating profit (loss) | 9901 | €109,596 | €98,669 | -€10,927 | -10.0% |
| Financial income | 75/76B | €275 | €1,021 | +€746 | +271.4% |
| Recurring financial income | 75 | €275 | €1,021 | +€746 | +271.4% |
| Financial charges | 65/66B | €4,401 | €3,823 | -€578 | -13.1% |
| Recurring financial charges | 65 | €4,401 | €3,823 | -€578 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €105,471 | €95,868 | -€9,603 | -9.1% |
| Income taxes | 67/77 | €23,375 | €20,874 | -€2,502 | -10.7% |
| Profit (loss) for the period | 9904 | €82,095 | €74,994 | -€7,101 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €82,095 | €74,994 | -€7,101 | -8.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.