OPEN CREATIVITY: 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.
OPEN CREATIVITY
Largest movements
- Stocks and contracts +€12,203
up €12,203 (+30.6%), from €39,870 to €52,073
- Tangible fixed assets -€10,060
down €10,060 (-59.6%), from €16,887 to €6,827
- Receivables within one year -€4,616
down €4,616 (-46.5%), from €9,933 to €5,317
of which Trade receivables: -€4,582
- Trade debts -€2,378
down €2,378 (-37.8%), from €6,291 to €3,913
- Gross operating margin -€6,077
down €6,077 (-30.8%), from €19,712 to €13,635
- Taxes -€3,092
down €3,092 (-69.1%), from €4,472 to €1,380
- Depreciation -€1,628
down €1,628 (-13.4%), from €12,188 to €10,560
- Other operating charges -€1,287
down €1,287 (-49.9%), from €2,579 to €1,292
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 | €215,774 | €213,503 | -€2,271 | -1.1% |
| Fixed assets | 21/28 | €16,887 | €6,827 | -€10,060 | -59.6% |
| Tangible fixed assets | 22/27 | €16,887 | €6,827 | -€10,060 | -59.6% |
| Furniture and vehicles | 24 | €16,887 | €6,827 | -€10,060 | -59.6% |
| Current assets | 29/58 | €198,887 | €206,675 | +€7,789 | +3.9% |
| Stocks and contracts in progress | 3 | €39,870 | €52,073 | +€12,203 | +30.6% |
| Stocks | 30/36 | €39,870 | €52,073 | +€12,203 | +30.6% |
| Amounts receivable within one year | 40/41 | €9,933 | €5,317 | -€4,616 | -46.5% |
| Trade receivables | 40 | €7,399 | €2,817 | -€4,582 | -61.9% |
| Other amounts receivable | 41 | €2,534 | €2,500 | -€34 | -1.4% |
| Cash at bank and in hand | 54/58 | €146,151 | €146,238 | +€87 | +0.1% |
| Deferred charges and accrued income | 490/1 | €2,933 | €3,047 | +€115 | +3.9% |
| Total equity and liabilities | 10/49 | €215,774 | €213,503 | -€2,271 | -1.1% |
| Equity | 10/15 | €191,008 | €191,184 | +€176 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €168,500 | €168,500 | = | 0.0% |
| Distributable reserves | 133 | €168,500 | €168,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,908 | €4,084 | +€176 | +4.5% |
| Amounts payable | 17/49 | €24,766 | €22,318 | -€2,448 | -9.9% |
| Amounts payable within one year | 42/48 | €24,475 | €21,950 | -€2,525 | -10.3% |
| Trade debts | 44 | €6,291 | €3,913 | -€2,378 | -37.8% |
| Suppliers | 440/4 | €6,291 | €3,913 | -€2,378 | -37.8% |
| Taxes, remuneration and social security | 45 | €4,378 | €4,236 | -€142 | -3.2% |
| Taxes | 450/3 | €4,378 | €4,236 | -€142 | -3.2% |
| Other amounts payable | 47/48 | €13,806 | €13,801 | -€5 | 0.0% |
| Accrued charges and deferred income | 492/3 | €291 | €368 | +€77 | +26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,188 | €10,560 | -€1,628 | -13.4% |
| Other operating charges | 640/8 | €2,579 | €1,292 | -€1,287 | -49.9% |
| Gross operating margin | 9900 | €19,712 | €13,635 | -€6,077 | -30.8% |
| Operating profit (loss) | 9901 | €4,946 | €1,784 | -€3,162 | -63.9% |
| Financial income | 75/76B | €1,378 | €1,385 | +€7 | +0.5% |
| Recurring financial income | 75 | €1,378 | €1,385 | +€7 | +0.5% |
| Financial charges | 65/66B | €1,695 | €1,612 | -€84 | -4.9% |
| Recurring financial charges | 65 | €1,695 | €1,612 | -€84 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €4,628 | €1,557 | -€3,072 | -66.4% |
| Income taxes | 67/77 | €4,472 | €1,380 | -€3,092 | -69.1% |
| Profit (loss) for the period | 9904 | €156 | €176 | +€20 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €156 | €176 | +€20 | +13.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.