P.Création: 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.
P.Création
Largest movements
- Cash +€18,942
up €18,942 (+171.2%), from €11,064 to €30,006
mainly Depreciation (+€9,421) and Receivables within one year (+€7,806)
- Tangible fixed assets -€9,421
down €9,421 (-20.9%), from €45,175 to €35,754
- Receivables within one year -€7,806
down €7,806 (-46.8%), from €16,684 to €8,878
of which Other amounts receivable: -€6,706
- Profit (loss) carried forward +€2,610
up €2,610 (+5.6%), from €46,433 to €49,044
- Tax, wage and social debts -€2,563
down €2,563 (-45.7%), from €5,603 to €3,040
- Other debts +€2,291
up €2,291 (+12.8%), from €17,830 to €20,121
- Gross operating margin -€43,583
down €43,583 (-72.8%), from €59,836 to €16,253
- Taxes -€10,137
down €10,137 (-84.2%), from €12,040 to €1,902
- Depreciation +€7,491
up €7,491 (+388.0%), from €1,931 to €9,421
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 | €75,089 | €76,953 | +€1,864 | +2.5% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €45,175 | €35,754 | -€9,421 | -20.9% |
| Tangible fixed assets | 22/27 | €45,175 | €35,754 | -€9,421 | -20.9% |
| Furniture and vehicles | 24 | €45,175 | €35,754 | -€9,421 | -20.9% |
| Current assets | 29/58 | €29,914 | €41,199 | +€11,286 | +37.7% |
| Amounts receivable within one year | 40/41 | €16,684 | €8,878 | -€7,806 | -46.8% |
| Trade receivables | 40 | €6,601 | €5,500 | -€1,101 | -16.7% |
| Other amounts receivable | 41 | €10,084 | €3,378 | -€6,706 | -66.5% |
| Cash at bank and in hand | 54/58 | €11,064 | €30,006 | +€18,942 | +171.2% |
| Deferred charges and accrued income | 490/1 | €2,166 | €2,315 | +€149 | +6.9% |
| Total equity and liabilities | 10/49 | €75,089 | €76,953 | +€1,864 | +2.5% |
| Equity | 10/15 | €49,433 | €52,044 | +€2,610 | +5.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,433 | €49,044 | +€2,610 | +5.6% |
| Amounts payable | 17/49 | €25,655 | €24,910 | -€746 | -2.9% |
| Amounts payable within one year | 42/48 | €24,106 | €23,625 | -€481 | -2.0% |
| Trade debts | 44 | €673 | €465 | -€208 | -30.9% |
| Suppliers | 440/4 | €673 | €465 | -€208 | -30.9% |
| Taxes, remuneration and social security | 45 | €5,603 | €3,040 | -€2,563 | -45.7% |
| Taxes | 450/3 | €5,603 | €3,040 | -€2,563 | -45.7% |
| Other amounts payable | 47/48 | €17,830 | €20,121 | +€2,291 | +12.8% |
| Accrued charges and deferred income | 492/3 | €1,550 | €1,284 | -€265 | -17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,931 | €9,421 | +€7,491 | +388.0% |
| Other operating charges | 640/8 | €318 | €86 | -€233 | -73.1% |
| Non-recurring operating charges | 66A | €13,652 | - | -€13,652 | |
| Gross operating margin | 9900 | €59,836 | €16,253 | -€43,583 | -72.8% |
| Operating profit (loss) | 9901 | €43,934 | €6,746 | -€37,188 | -84.6% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €1,665 | €1,401 | -€264 | -15.9% |
| Recurring financial charges | 65 | €1,665 | €1,401 | -€264 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €42,272 | €5,345 | -€36,926 | -87.4% |
| Income taxes | 67/77 | €12,040 | €1,902 | -€10,137 | -84.2% |
| Profit (loss) for the period | 9904 | €30,232 | €3,443 | -€26,789 | -88.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,232 | €3,443 | -€26,789 | -88.6% |
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 9 October 2026 via checked.be.