C&A GROUP: 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 GROUP
Largest movements
- Receivables within one year +€73,699
up €73,699 (+55.4%), from €132,969 to €206,668
of which Trade receivables: +€77,107
- Cash -€8,189
down €8,189 (-52.2%), from €15,681 to €7,492
mainly Receivables within one year (-€73,699) and Net result for the year (-€1,796)
- Tangible fixed assets -€4,009
down €4,009 (-85.1%), from €4,711 to €702
of which Furniture and vehicles: -€2,404
- Trade debts +€53,329
up €53,329 (+585%), from €9,112 to €62,441
- Tax, wage and social debts +€4,984
up €4,984 (+29.6%), from €16,839 to €21,823
- Other debts +€4,009
up €4,009 (+9.5%), from €42,164 to €46,173
- Purchases and services -€82,897
down €82,897 (-18.9%), from €437,857 to €354,960
- Turnover -€75,513
down €75,513 (-14.5%), from €521,271 to €445,758
- Gross operating margin +€18,569
up €18,569 (+18.2%), from €101,802 to €120,371
- Staff costs +€14,624
up €14,624 (+17.1%), from €85,463 to €100,087
- Financial charges +€6,338
up €6,338 (+1,377%), from €460 to €6,799
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 | €154,372 | €216,698 | +€62,326 | +40.4% |
| Fixed assets | 21/28 | €4,711 | €702 | -€4,009 | -85.1% |
| Tangible fixed assets | 22/27 | €4,711 | €702 | -€4,009 | -85.1% |
| Plant, machinery and equipment | 23 | €1,781 | €176 | -€1,605 | -90.1% |
| Furniture and vehicles | 24 | €2,931 | €526 | -€2,404 | -82.0% |
| Current assets | 29/58 | €149,660 | €215,996 | +€66,336 | +44.3% |
| Amounts receivable within one year | 40/41 | €132,969 | €206,668 | +€73,699 | +55.4% |
| Trade receivables | 40 | €89,094 | €166,201 | +€77,107 | +86.5% |
| Other amounts receivable | 41 | €43,875 | €40,467 | -€3,408 | -7.8% |
| Cash at bank and in hand | 54/58 | €15,681 | €7,492 | -€8,189 | -52.2% |
| Deferred charges and accrued income | 490/1 | €1,010 | €1,836 | +€826 | +81.8% |
| Total equity and liabilities | 10/49 | €154,372 | €216,698 | +€62,326 | +40.4% |
| Equity | 10/15 | €86,257 | €86,261 | +€4 | 0.0% |
| Contributions | 10/11 | €6,200 | €8,000 | +€1,800 | +29.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,197 | €76,401 | -€1,796 | -2.3% |
| Amounts payable | 17/49 | €68,115 | €130,437 | +€62,322 | +91.5% |
| Amounts payable within one year | 42/48 | €68,115 | €130,437 | +€62,322 | +91.5% |
| Trade debts | 44 | €9,112 | €62,441 | +€53,329 | +585% |
| Suppliers | 440/4 | €9,112 | €62,441 | +€53,329 | +585% |
| Taxes, remuneration and social security | 45 | €16,839 | €21,823 | +€4,984 | +29.6% |
| Taxes | 450/3 | €16,839 | €21,823 | +€4,984 | +29.6% |
| Other amounts payable | 47/48 | €42,164 | €46,173 | +€4,009 | +9.5% |
| Turnover | 70 | €521,271 | €445,758 | -€75,513 | -14.5% |
| Non-recurring operating income | 76A | €18,272 | €29,573 | +€11,301 | +61.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €437,857 | €354,960 | -€82,897 | -18.9% |
| Remuneration, social security and pensions | 62 | €85,463 | €100,087 | +€14,624 | +17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,147 | €4,617 | -€1,530 | -24.9% |
| Other operating charges | 640/8 | €1,112 | €6,730 | +€5,617 | +505% |
| Gross operating margin | 9900 | €101,802 | €120,371 | +€18,569 | +18.2% |
| Operating profit (loss) | 9901 | €9,080 | €8,937 | -€143 | -1.6% |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.6% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.6% |
| Financial charges | 65/66B | €460 | €6,799 | +€6,338 | +1,377% |
| Recurring financial charges | 65 | €460 | €6,799 | +€6,338 | +1,377% |
| Profit (loss) for the period before taxes | 9903 | €8,622 | €2,139 | -€6,483 | -75.2% |
| Income taxes | 67/77 | €3,397 | €3,935 | +€538 | +15.8% |
| Profit (loss) for the period | 9904 | €5,225 | -€1,796 | -€7,021 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,225 | -€1,796 | -€7,021 |
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 19 October 2026 via checked.be.