S&B-CREATIVE: 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.
S&B-CREATIVE
Largest movements
- Cash +€532,906
up €532,906 (+74.9%), from €711,689 to €1.2m
mainly Net result for the year (+€486,916) and Accrued charges and deferred income (+€193,247)
- Deferred charges and accrued income +€157,368
up €157,368 (+5519.9%), from €2,851 to €160,219
- Receivables within one year -€20,433
down €20,433 (-19.4%), from €105,170 to €84,737
of which Other amounts receivable: -€18,927
- Reserves +€311,916
up €311,916 (+163.2%), from €191,100 to €503,017
of which Distributable reserves: +€311,916
- Accrued charges and deferred income +€193,247
up €193,247 (+42.3%), from €456,753 to €650,000
- Tax, wage and social debts +€84,723
up €84,723 (+178.3%), from €47,522 to €132,245
- Trade debts +€70,749
up €70,749 (+63.6%), from €111,154 to €181,903
- Gross operating margin +€571,240
up €571,240 (+537.8%), from €106,224 to €677,465
- Taxes +€151,666
up €151,666 (+661.6%), from €22,923 to €174,590
- Other operating charges +€8,641
up €8,641 (+262.5%), from €3,292 to €11,932
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 | €825,130 | €1,490,115 | +€664,986 | +80.6% |
| Fixed assets | 21/28 | €5,420 | €563 | -€4,856 | -89.6% |
| Tangible fixed assets | 22/27 | €5,420 | €563 | -€4,856 | -89.6% |
| Furniture and vehicles | 24 | €5,420 | €563 | -€4,856 | -89.6% |
| Current assets | 29/58 | €819,710 | €1,489,552 | +€669,842 | +81.7% |
| Amounts receivable within one year | 40/41 | €105,170 | €84,737 | -€20,433 | -19.4% |
| Trade receivables | 40 | €67,380 | €65,875 | -€1,506 | -2.2% |
| Other amounts receivable | 41 | €37,789 | €18,862 | -€18,927 | -50.1% |
| Cash at bank and in hand | 54/58 | €711,689 | €1,244,596 | +€532,906 | +74.9% |
| Deferred charges and accrued income | 490/1 | €2,851 | €160,219 | +€157,368 | +5519.9% |
| Total equity and liabilities | 10/49 | €825,130 | €1,490,115 | +€664,986 | +80.6% |
| Equity | 10/15 | €209,700 | €521,617 | +€311,916 | +148.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €191,100 | €503,017 | +€311,916 | +163.2% |
| Tax-exempt reserves | 132 | €15,065 | €15,065 | = | 0.0% |
| Distributable reserves | 133 | €176,035 | €487,952 | +€311,916 | +177.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €615,429 | €968,499 | +€353,069 | +57.4% |
| Amounts payable within one year | 42/48 | €158,676 | €318,499 | +€159,822 | +100.7% |
| Trade debts | 44 | €111,154 | €181,903 | +€70,749 | +63.6% |
| Suppliers | 440/4 | €111,154 | €181,903 | +€70,749 | +63.6% |
| Taxes, remuneration and social security | 45 | €47,522 | €132,245 | +€84,723 | +178.3% |
| Taxes | 450/3 | €47,522 | €132,245 | +€84,723 | +178.3% |
| Other amounts payable | 47/48 | €0 | €4,350 | +€4,350 | |
| Accrued charges and deferred income | 492/3 | €456,753 | €650,000 | +€193,247 | +42.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,037 | €4,856 | -€1,181 | -19.6% |
| Other operating charges | 640/8 | €3,292 | €11,932 | +€8,641 | +262.5% |
| Gross operating margin | 9900 | €106,224 | €677,465 | +€571,240 | +537.8% |
| Operating profit (loss) | 9901 | €96,895 | €660,676 | +€563,781 | +581.8% |
| Financial income | 75/76B | €195 | €1,484 | +€1,289 | +660.1% |
| Recurring financial income | 75 | €195 | €1,484 | +€1,289 | +660.1% |
| Financial charges | 65/66B | €410 | €654 | +€244 | +59.4% |
| Recurring financial charges | 65 | €410 | €654 | +€244 | +59.4% |
| Profit (loss) for the period before taxes | 9903 | €96,681 | €661,506 | +€564,826 | +584.2% |
| Income taxes | 67/77 | €22,923 | €174,590 | +€151,666 | +661.6% |
| Profit (loss) for the period | 9904 | €73,757 | €486,916 | +€413,159 | +560.2% |
| Profit (loss) for the period to be appropriated | 9905 | €73,757 | €486,916 | +€413,159 | +560.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.