MORIS CREATIVE: 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.
MORIS CREATIVE
Largest movements
- Receivables within one year +€6,787
up €6,787 (+132.0%), from €5,142 to €11,929
- Cash -€6,185
down €6,185 (-15.2%), from €40,571 to €34,386
mainly Investment in fixed assets (net) (-€9,625) and Receivables within one year (-€6,787)
- Tangible fixed assets +€5,632
up €5,632 (+282.4%), from €1,994 to €7,627
- Other debts +€7,283
up €7,283 (+19.1%), from €38,216 to €45,499
- Trade debts -€959
down €959 (-77.6%), from €1,235 to €276
- Short-term financial debts +€566
new in 2025: €566
- Gross operating margin +€1,935
up €1,935 (+38.1%), from €5,081 to €7,016
- Depreciation +€1,587
up €1,587 (+72.8%), from €2,181 to €3,768
- Other operating charges +€289
up €289 (+188.6%), from €153 to €442
- Financial charges +€135
up €135 (+14.5%), from €927 to €1,062
- Financial income -€83
down €83 (-99.8%), from €83 to €0
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 | €47,854 | €54,547 | +€6,693 | +14.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €1,994 | €7,852 | +€5,857 | +293.7% |
| Tangible fixed assets | 22/27 | €1,994 | €7,627 | +€5,632 | +282.4% |
| Furniture and vehicles | 24 | €1,994 | €7,627 | +€5,632 | +282.4% |
| Financial fixed assets | 28 | - | €225 | +€225 | |
| Current assets | 29/58 | €45,860 | €46,696 | +€836 | +1.8% |
| Amounts receivable within one year | 40/41 | €5,142 | €11,929 | +€6,787 | +132.0% |
| Trade receivables | 40 | €5,142 | €11,929 | +€6,787 | +132.0% |
| Cash at bank and in hand | 54/58 | €40,571 | €34,386 | -€6,185 | -15.2% |
| Deferred charges and accrued income | 490/1 | €147 | €381 | +€234 | +158.6% |
| Total equity and liabilities | 10/49 | €47,854 | €54,547 | +€6,693 | +14.0% |
| Equity | 10/15 | €5,975 | €6,045 | +€70 | +1.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €1,975 | €1,975 | = | 0.0% |
| Distributable reserves | 133 | €1,975 | €1,975 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €70 | +€70 | |
| Amounts payable | 17/49 | €41,880 | €48,502 | +€6,623 | +15.8% |
| Amounts payable within one year | 42/48 | €41,418 | €48,079 | +€6,661 | +16.1% |
| Financial debts | 43 | - | €566 | +€566 | |
| Credit institutions | 430/8 | - | €566 | +€566 | |
| Trade debts | 44 | €1,235 | €276 | -€959 | -77.6% |
| Suppliers | 440/4 | €1,235 | €276 | -€959 | -77.6% |
| Taxes, remuneration and social security | 45 | €1,968 | €1,739 | -€229 | -11.6% |
| Taxes | 450/3 | €1,968 | €1,739 | -€229 | -11.6% |
| Other amounts payable | 47/48 | €38,216 | €45,499 | +€7,283 | +19.1% |
| Accrued charges and deferred income | 492/3 | €462 | €423 | -€39 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,181 | €3,768 | +€1,587 | +72.8% |
| Other operating charges | 640/8 | €153 | €442 | +€289 | +188.6% |
| Gross operating margin | 9900 | €5,081 | €7,016 | +€1,935 | +38.1% |
| Operating profit (loss) | 9901 | €2,747 | €2,806 | +€59 | +2.2% |
| Financial income | 75/76B | €83 | €0 | -€83 | -99.8% |
| Recurring financial income | 75 | €83 | €0 | -€83 | -99.8% |
| Financial charges | 65/66B | €927 | €1,062 | +€135 | +14.5% |
| Recurring financial charges | 65 | €927 | €1,062 | +€135 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | €1,903 | €1,745 | -€158 | -8.3% |
| Income taxes | 67/77 | €1,684 | €1,674 | -€10 | -0.6% |
| Profit (loss) for the period | 9904 | €219 | €70 | -€148 | -67.9% |
| Profit (loss) for the period to be appropriated | 9905 | €219 | €70 | -€148 | -67.9% |
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 2 October 2026 via checked.be.