PCR CREATIVE IMPULSES: 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.
PCR CREATIVE IMPULSES
Largest movements
- Cash -€29,235
down €29,235 (-96.7%), from €30,222 to €987
mainly Net result for the year (-€30,440) and Tax, wage and social debts (-€9,108)
- Receivables within one year -€2,872
down €2,872 (-3.9%), from €73,280 to €70,408
of which Trade receivables: -€2,919
- Tangible fixed assets -€1,334
down €1,334 (-40.4%), from €3,301 to €1,967
- Reserves -€30,440
down €30,440 (-50.3%), from €60,540 to €30,100
- Tax, wage and social debts -€9,108
down €9,108 (-27.3%), from €33,425 to €24,317
of which Taxes: -€11,708
- Other debts +€5,093
up €5,093 (+43.5%), from €11,703 to €16,796
- Gross operating margin -€109,691
down €109,691, from €82,392 to -€27,299
- Taxes -€20,358
no longer reported in 2025 (was €20,358)
- Depreciation +€1,132
up €1,132 (+560%), from €202 to €1,334
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 | €111,007 | €76,973 | -€34,034 | -30.7% |
| Fixed assets | 21/28 | €3,301 | €1,967 | -€1,334 | -40.4% |
| Tangible fixed assets | 22/27 | €3,301 | €1,967 | -€1,334 | -40.4% |
| Furniture and vehicles | 24 | €3,301 | €1,967 | -€1,334 | -40.4% |
| Current assets | 29/58 | €107,706 | €75,006 | -€32,700 | -30.4% |
| Stocks and contracts in progress | 3 | €3,478 | €2,467 | -€1,010 | -29.0% |
| Stocks | 30/36 | €3,478 | €2,467 | -€1,010 | -29.0% |
| Amounts receivable within one year | 40/41 | €73,280 | €70,408 | -€2,872 | -3.9% |
| Trade receivables | 40 | €68,280 | €65,360 | -€2,919 | -4.3% |
| Other amounts receivable | 41 | €5,000 | €5,047 | +€47 | +0.9% |
| Cash at bank and in hand | 54/58 | €30,222 | €987 | -€29,235 | -96.7% |
| Deferred charges and accrued income | 490/1 | €727 | €1,144 | +€417 | +57.5% |
| Total equity and liabilities | 10/49 | €111,007 | €76,973 | -€34,034 | -30.7% |
| Equity | 10/15 | €63,040 | €32,600 | -€30,440 | -48.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €60,540 | €30,100 | -€30,440 | -50.3% |
| Distributable reserves | 133 | €60,540 | €30,100 | -€30,440 | -50.3% |
| Amounts payable | 17/49 | €47,967 | €44,373 | -€3,595 | -7.5% |
| Amounts payable within one year | 42/48 | €47,967 | €44,373 | -€3,595 | -7.5% |
| Trade debts | 44 | €2,839 | €3,260 | +€421 | +14.8% |
| Suppliers | 440/4 | €2,839 | €3,260 | +€421 | +14.8% |
| Taxes, remuneration and social security | 45 | €33,425 | €24,317 | -€9,108 | -27.3% |
| Taxes | 450/3 | €32,125 | €20,417 | -€11,708 | -36.4% |
| Remuneration and social security | 454/9 | €1,300 | €3,900 | +€2,600 | +200% |
| Other amounts payable | 47/48 | €11,703 | €16,796 | +€5,093 | +43.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €202 | €1,334 | +€1,132 | +560% |
| Other operating charges | 640/8 | €463 | €756 | +€293 | +63.3% |
| Gross operating margin | 9900 | €82,392 | -€27,299 | -€109,691 | |
| Operating profit (loss) | 9901 | €81,727 | -€29,390 | -€111,117 | |
| Financial income | 75/76B | - | €406 | +€406 | |
| Recurring financial income | 75 | - | €406 | +€406 | |
| Financial charges | 65/66B | €829 | €1,456 | +€626 | +75.5% |
| Recurring financial charges | 65 | €829 | €1,456 | +€626 | +75.5% |
| Profit (loss) for the period before taxes | 9903 | €80,898 | -€30,440 | -€111,337 | |
| Income taxes | 67/77 | €20,358 | - | -€20,358 | |
| Profit (loss) for the period | 9904 | €60,540 | -€30,440 | -€90,979 | |
| Profit (loss) for the period to be appropriated | 9905 | €60,540 | -€30,440 | -€90,979 |
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 14 October 2026 via checked.be.