C.A.C. EXPRESS: 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.
C.A.C. EXPRESS
Largest movements
- Tangible fixed assets -€35,040
down €35,040 (-34.2%), from €102,554 to €67,514
of which Furniture and vehicles: -€33,940
- Receivables within one year -€32,032
down €32,032 (-37.5%), from €85,401 to €53,369
of which Other amounts receivable: -€85,401
- Cash +€24,182
up €24,182 (+254%), from €9,523 to €33,704
mainly Depreciation (+€35,040) and Receivables within one year (+€32,032)
- Trade debts -€35,836
down €35,836 (-45.6%), from €78,528 to €42,692
- Advances received -€31,277
down €31,277 (-100%), from €31,277 to €0
- Tax, wage and social debts +€13,089
up €13,089 (+34.1%), from €38,341 to €51,430
of which Taxes: +€13,089
- Profit (loss) carried forward +€11,134
up €11,134 (+24.0%), from €46,451 to €57,586
- Gross operating margin +€12,321
up €12,321 (+6.2%), from €197,892 to €210,213
- Staff costs +€10,290
up €10,290 (+7.2%), from €142,243 to €152,533
- Taxes +€3,064
up €3,064 (+116%), from €2,640 to €5,704
- Depreciation -€2,206
down €2,206 (-5.9%), from €37,245 to €35,040
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €202,657 | €159,767 | -€42,890 | -21.2% |
| Fixed assets | 21/28 | €107,734 | €72,694 | -€35,040 | -32.5% |
| Tangible fixed assets | 22/27 | €102,554 | €67,514 | -€35,040 | -34.2% |
| Plant, machinery and equipment | 23 | €3,117 | €2,017 | -€1,100 | -35.3% |
| Furniture and vehicles | 24 | €99,437 | €65,498 | -€33,940 | -34.1% |
| Financial fixed assets | 28 | €5,180 | €5,180 | = | 0.0% |
| Current assets | 29/58 | €94,923 | €87,073 | -€7,850 | -8.3% |
| Amounts receivable within one year | 40/41 | €85,401 | €53,369 | -€32,032 | -37.5% |
| Trade receivables | 40 | - | €53,369 | +€53,369 | |
| Other amounts receivable | 41 | €85,401 | €0 | -€85,401 | -100% |
| Cash at bank and in hand | 54/58 | €9,523 | €33,704 | +€24,182 | +254% |
| Total equity and liabilities | 10/49 | €202,657 | €159,767 | -€42,890 | -21.2% |
| Equity | 10/15 | €54,511 | €65,646 | +€11,134 | +20.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,451 | €57,586 | +€11,134 | +24.0% |
| Amounts payable | 17/49 | €148,146 | €94,122 | -€54,024 | -36.5% |
| Amounts payable within one year | 42/48 | €148,146 | €94,122 | -€54,024 | -36.5% |
| Trade debts | 44 | €78,528 | €42,692 | -€35,836 | -45.6% |
| Suppliers | 440/4 | €78,528 | €42,692 | -€35,836 | -45.6% |
| Advances received on contracts in progress | 46 | €31,277 | €0 | -€31,277 | -100% |
| Taxes, remuneration and social security | 45 | €38,341 | €51,430 | +€13,089 | +34.1% |
| Taxes | 450/3 | €37,298 | €50,387 | +€13,089 | +35.1% |
| Remuneration and social security | 454/9 | €1,043 | €1,043 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €142,243 | €152,533 | +€10,290 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,245 | €35,040 | -€2,206 | -5.9% |
| Other operating charges | 640/8 | €6,470 | €5,942 | -€527 | -8.2% |
| Gross operating margin | 9900 | €197,892 | €210,213 | +€12,321 | +6.2% |
| Operating profit (loss) | 9901 | €11,934 | €16,698 | +€4,764 | +39.9% |
| Financial income | 75/76B | €16 | €696 | +€681 | +4,346% |
| Recurring financial income | 75 | €16 | €696 | +€681 | +4,346% |
| Financial charges | 65/66B | €1,901 | €556 | -€1,344 | -70.7% |
| Recurring financial charges | 65 | €1,901 | €556 | -€1,344 | -70.7% |
| Profit (loss) for the period before taxes | 9903 | €10,049 | €16,838 | +€6,789 | +67.6% |
| Income taxes | 67/77 | €2,640 | €5,704 | +€3,064 | +116% |
| Profit (loss) for the period | 9904 | €7,409 | €11,134 | +€3,725 | +50.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,409 | €11,134 | +€3,725 | +50.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.