QUALIFIED CREATIVES: what changed
QUALIFIED CREATIVES
Largest movements
- Cash +€3,099
up €3,099 (+2,343%), from €132 to €3,232
mainly Net result for the year (+€9,112) and Trade debts (+€1,364)
- Intangible fixed assets -€1,098
down €1,098 (-51.6%), from €2,129 to €1,031
- Receivables within one year -€92
down €92 (-26.0%), from €354 to €262
- Profit (loss) carried forward +€9,112
up €9,112 (+49.5%), from -€18,409 to -€9,297
- Other debts -€5,843
no longer reported in 2025 (was €5,843)
- Debts after one year -€2,229
no longer reported in 2025 (was €2,229)
- Trade debts +€1,364
up €1,364 (+920%), from €148 to €1,512
- Accrued charges and deferred income -€327
down €327 (-80.1%), from €408 to €81
- Gross operating margin +€13,920
up €13,920, from -€3,495 to €10,425
- Other operating charges -€204
no longer reported in 2025 (was €204)
- Financial charges -€178
down €178 (-45.4%), from €392 to €214
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,616 | €4,525 | +€1,909 | +73.0% |
| Fixed assets | 21/28 | €2,129 | €1,031 | -€1,098 | -51.6% |
| Intangible fixed assets | 21 | €2,129 | €1,031 | -€1,098 | -51.6% |
| Current assets | 29/58 | €487 | €3,494 | +€3,007 | +618% |
| Amounts receivable within one year | 40/41 | €354 | €262 | -€92 | -26.0% |
| Other amounts receivable | 41 | €354 | €262 | -€92 | -26.0% |
| Cash at bank and in hand | 54/58 | €132 | €3,232 | +€3,099 | +2,343% |
| Total equity and liabilities | 10/49 | €2,616 | €4,525 | +€1,909 | +73.0% |
| Equity | 10/15 | -€8,409 | €703 | +€9,112 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,409 | -€9,297 | +€9,112 | +49.5% |
| Amounts payable | 17/49 | €11,025 | €3,822 | -€7,203 | -65.3% |
| Amounts payable after more than one year | 17 | €2,229 | - | -€2,229 | |
| Financial debts | 170/4 | €2,229 | - | -€2,229 | |
| Amounts payable within one year | 42/48 | €8,388 | €3,740 | -€4,647 | -55.4% |
| Current portion of amounts payable after more than one year | 42 | €2,397 | €2,229 | -€168 | -7.0% |
| Trade debts | 44 | €148 | €1,512 | +€1,364 | +920% |
| Suppliers | 440/4 | €148 | €1,512 | +€1,364 | +920% |
| Other amounts payable | 47/48 | €5,843 | - | -€5,843 | |
| Accrued charges and deferred income | 492/3 | €408 | €81 | -€327 | -80.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,098 | €1,098 | = | 0.0% |
| Other operating charges | 640/8 | €204 | - | -€204 | |
| Gross operating margin | 9900 | -€3,495 | €10,425 | +€13,920 | |
| Operating profit (loss) | 9901 | -€4,797 | €9,327 | +€14,124 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €392 | €214 | -€178 | -45.4% |
| Recurring financial charges | 65 | €392 | €214 | -€178 | -45.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,190 | €9,112 | +€14,302 | |
| Profit (loss) for the period | 9904 | -€5,190 | €9,112 | +€14,302 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,190 | €9,112 | +€14,302 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.