OK! Creative Development: 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.
OK! Creative Development
Largest movements
- Receivables within one year +€22,433
up €22,433 (+38.6%), from €58,187 to €80,620
of which Trade receivables: +€21,506
- Tangible fixed assets -€12,571
down €12,571 (-27.4%), from €45,871 to €33,299
of which Land and buildings: -€18,738
- Deferred charges and accrued income -€2,196
down €2,196 (-75.5%), from €2,909 to €713
- Reserves +€31,184
up €31,184 (+26.4%), from €118,217 to €149,400
- Current portion of long-term debt -€11,992
no longer reported in 2025 (was €11,992)
- Tax, wage and social debts -€8,864
down €8,864 (-27.8%), from €31,878 to €23,014
- Debts after one year -€4,071
no longer reported in 2025 (was €4,071)
- Trade debts +€3,016
up €3,016 (+78.3%), from €3,849 to €6,865
- Gross operating margin -€22,838
down €22,838 (-30.5%), from €74,957 to €52,119
- Depreciation -€8,623
down €8,623 (-61.4%), from €14,048 to €5,424
- Other operating charges -€4,467
down €4,467 (-90.9%), from €4,913 to €446
- Taxes -€3,420
down €3,420 (-20.4%), from €16,723 to €13,303
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 | €182,406 | €191,679 | +€9,272 | +5.1% |
| Fixed assets | 21/28 | €95,871 | €83,299 | -€12,571 | -13.1% |
| Tangible fixed assets | 22/27 | €45,871 | €33,299 | -€12,571 | -27.4% |
| Land and buildings | 22 | €44,466 | €25,729 | -€18,738 | -42.1% |
| Plant, machinery and equipment | 23 | €1,404 | €7,570 | +€6,166 | +439% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €86,536 | €108,380 | +€21,844 | +25.2% |
| Amounts receivable within one year | 40/41 | €58,187 | €80,620 | +€22,433 | +38.6% |
| Trade receivables | 40 | €31,713 | €53,220 | +€21,506 | +67.8% |
| Other amounts receivable | 41 | €26,474 | €27,401 | +€927 | +3.5% |
| Cash at bank and in hand | 54/58 | €25,440 | €27,047 | +€1,607 | +6.3% |
| Deferred charges and accrued income | 490/1 | €2,909 | €713 | -€2,196 | -75.5% |
| Total equity and liabilities | 10/49 | €182,406 | €191,679 | +€9,272 | +5.1% |
| Equity | 10/15 | €130,617 | €161,800 | +€31,184 | +23.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €118,217 | €149,400 | +€31,184 | +26.4% |
| Distributable reserves | 133 | €118,217 | €149,400 | +€31,184 | +26.4% |
| Amounts payable | 17/49 | €51,790 | €29,879 | -€21,911 | -42.3% |
| Amounts payable after more than one year | 17 | €4,071 | - | -€4,071 | |
| Financial debts | 170/4 | €4,071 | - | -€4,071 | |
| Amounts payable within one year | 42/48 | €47,719 | €29,879 | -€17,840 | -37.4% |
| Current portion of amounts payable after more than one year | 42 | €11,992 | - | -€11,992 | |
| Trade debts | 44 | €3,849 | €6,865 | +€3,016 | +78.3% |
| Suppliers | 440/4 | €3,849 | €6,865 | +€3,016 | +78.3% |
| Taxes, remuneration and social security | 45 | €31,878 | €23,014 | -€8,864 | -27.8% |
| Taxes | 450/3 | €31,878 | €23,014 | -€8,864 | -27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,048 | €5,424 | -€8,623 | -61.4% |
| Other operating charges | 640/8 | €4,913 | €446 | -€4,467 | -90.9% |
| Gross operating margin | 9900 | €74,957 | €52,119 | -€22,838 | -30.5% |
| Operating profit (loss) | 9901 | €55,996 | €46,249 | -€9,748 | -17.4% |
| Financial income | 75/76B | €95 | €123 | +€27 | +28.8% |
| Recurring financial income | 75 | €95 | €123 | +€27 | +28.8% |
| Financial charges | 65/66B | €2,212 | €1,885 | -€327 | -14.8% |
| Recurring financial charges | 65 | €893 | €1,885 | +€992 | +111% |
| Non-recurring financial charges | 66B | €1,319 | - | -€1,319 | |
| Profit (loss) for the period before taxes | 9903 | €53,880 | €44,487 | -€9,393 | -17.4% |
| Income taxes | 67/77 | €16,723 | €13,303 | -€3,420 | -20.4% |
| Profit (loss) for the period | 9904 | €37,157 | €31,184 | -€5,974 | -16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,157 | €31,184 | -€5,974 | -16.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.