ML-Creations: 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.
ML-Creations
Largest movements
- Cash +€27,820
up €27,820 (+85.7%), from €32,471 to €60,291
mainly Investment in fixed assets (net) (+€16,737) and Net result for the year (+€6,026)
- Tangible fixed assets -€17,308
down €17,308 (-93.6%), from €18,498 to €1,190
of which Furniture and vehicles: -€16,737
- Deferred charges and accrued income -€3,649
no longer reported in 2025 (was €3,649)
- Reserves +€6,026
up €6,026 (+15.0%), from €40,293 to €46,319
- Gross operating margin -€44,379
down €44,379 (-71.5%), from €62,104 to €17,725
- Taxes -€11,800
down €11,800 (-78.6%), from €15,022 to €3,222
- Financial charges +€6,966
up €6,966 (+7,918%), from €88 to €7,054
of which Non-recurring financial charges: +€5,987
- Depreciation -€4,736
down €4,736 (-89.2%), from €5,308 to €571
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 | €58,217 | €64,490 | +€6,273 | +10.8% |
| Fixed assets | 21/28 | €18,498 | €1,190 | -€17,308 | -93.6% |
| Tangible fixed assets | 22/27 | €18,498 | €1,190 | -€17,308 | -93.6% |
| Plant, machinery and equipment | 23 | €1,761 | €1,190 | -€571 | -32.4% |
| Furniture and vehicles | 24 | €16,737 | - | -€16,737 | |
| Current assets | 29/58 | €39,719 | €63,300 | +€23,581 | +59.4% |
| Amounts receivable within one year | 40/41 | €3,600 | €3,009 | -€591 | -16.4% |
| Trade receivables | 40 | €3,600 | €2,986 | -€614 | -17.0% |
| Other amounts receivable | 41 | - | €23 | +€23 | |
| Cash at bank and in hand | 54/58 | €32,471 | €60,291 | +€27,820 | +85.7% |
| Deferred charges and accrued income | 490/1 | €3,649 | - | -€3,649 | |
| Total equity and liabilities | 10/49 | €58,217 | €64,490 | +€6,273 | +10.8% |
| Equity | 10/15 | €42,293 | €48,319 | +€6,026 | +14.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €40,293 | €46,319 | +€6,026 | +15.0% |
| Distributable reserves | 133 | €40,293 | €46,319 | +€6,026 | +15.0% |
| Amounts payable | 17/49 | €15,925 | €16,172 | +€247 | +1.6% |
| Amounts payable within one year | 42/48 | €15,925 | €16,172 | +€247 | +1.6% |
| Trade debts | 44 | €247 | €544 | +€297 | +120% |
| Suppliers | 440/4 | €247 | €544 | +€297 | +120% |
| Taxes, remuneration and social security | 45 | €2,354 | €2,124 | -€231 | -9.8% |
| Taxes | 450/3 | €2,354 | €2,124 | -€231 | -9.8% |
| Other amounts payable | 47/48 | €13,323 | €13,504 | +€181 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,308 | €571 | -€4,736 | -89.2% |
| Other operating charges | 640/8 | €1,404 | €866 | -€537 | -38.3% |
| Gross operating margin | 9900 | €62,104 | €17,725 | -€44,379 | -71.5% |
| Operating profit (loss) | 9901 | €55,393 | €16,287 | -€39,105 | -70.6% |
| Financial income | 75/76B | €10 | €14 | +€4 | +42.8% |
| Recurring financial income | 75 | €10 | €14 | +€4 | +42.8% |
| Financial charges | 65/66B | €88 | €7,054 | +€6,966 | +7,918% |
| Recurring financial charges | 65 | €88 | €1,067 | +€979 | +1,113% |
| Non-recurring financial charges | 66B | - | €5,987 | +€5,987 | |
| Profit (loss) for the period before taxes | 9903 | €55,315 | €9,248 | -€46,067 | -83.3% |
| Income taxes | 67/77 | €15,022 | €3,222 | -€11,800 | -78.6% |
| Profit (loss) for the period | 9904 | €40,293 | €6,026 | -€34,267 | -85.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,293 | €6,026 | -€34,267 | -85.0% |
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 15 October 2026 via checked.be.