C&A MANAGEMENT: 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 MANAGEMENT
Largest movements
- Receivables within one year -€22,669
down €22,669 (-27.0%), from €83,832 to €61,163
of which Other amounts receivable: -€29,669
- Cash -€20,729
down €20,729 (-42.6%), from €48,697 to €27,969
mainly Contributions, distributions and other (-€99,611) and Investment in fixed assets (net) (-€7,000)
- Tangible fixed assets +€5,923
up €5,923 (+17.3%), from €34,329 to €40,252
of which Furniture and vehicles: +€6,815
- Profit (loss) carried forward -€43,365
down €43,365 (-30.3%), from €142,976 to €99,611
- Trade debts +€6,831
up €6,831 (+2,358%), from €290 to €7,121
- Depreciation -€2,704
down €2,704 (-71.5%), from €3,781 to €1,077
- Financial income -€2,540
no longer reported in 2025 (was €2,540)
- Gross operating margin -€1,915
down €1,915 (-2.5%), from €75,636 to €73,721
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 | €166,858 | €129,828 | -€37,030 | -22.2% |
| Fixed assets | 21/28 | €34,329 | €40,252 | +€5,923 | +17.3% |
| Tangible fixed assets | 22/27 | €34,329 | €40,252 | +€5,923 | +17.3% |
| Land and buildings | 22 | €34,329 | €33,437 | -€892 | -2.6% |
| Furniture and vehicles | 24 | - | €6,815 | +€6,815 | |
| Current assets | 29/58 | €132,529 | €89,576 | -€42,953 | -32.4% |
| Amounts receivable within one year | 40/41 | €83,832 | €61,163 | -€22,669 | -27.0% |
| Trade receivables | 40 | - | €7,000 | +€7,000 | |
| Other amounts receivable | 41 | €83,832 | €54,163 | -€29,669 | -35.4% |
| Cash at bank and in hand | 54/58 | €48,697 | €27,969 | -€20,729 | -42.6% |
| Deferred charges and accrued income | 490/1 | - | €445 | +€445 | |
| Total equity and liabilities | 10/49 | €166,858 | €129,828 | -€37,030 | -22.2% |
| Equity | 10/15 | €144,976 | €101,611 | -€43,365 | -29.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €142,976 | €99,611 | -€43,365 | -30.3% |
| Amounts payable | 17/49 | €21,882 | €28,217 | +€6,335 | +28.9% |
| Amounts payable within one year | 42/48 | €21,882 | €28,217 | +€6,335 | +28.9% |
| Trade debts | 44 | €290 | €7,121 | +€6,831 | +2,358% |
| Suppliers | 440/4 | €290 | €7,121 | +€6,831 | +2,358% |
| Taxes, remuneration and social security | 45 | €21,592 | €21,096 | -€497 | -2.3% |
| Taxes | 450/3 | €21,592 | €21,096 | -€497 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,781 | €1,077 | -€2,704 | -71.5% |
| Other operating charges | 640/8 | €1,557 | €1,253 | -€304 | -19.5% |
| Gross operating margin | 9900 | €75,636 | €73,721 | -€1,915 | -2.5% |
| Operating profit (loss) | 9901 | €70,298 | €71,391 | +€1,094 | +1.6% |
| Financial income | 75/76B | €2,540 | - | -€2,540 | |
| Recurring financial income | 75 | €2,540 | - | -€2,540 | |
| Financial charges | 65/66B | €148 | €53 | -€95 | -64.1% |
| Recurring financial charges | 65 | €148 | €53 | -€95 | -64.1% |
| Profit (loss) for the period before taxes | 9903 | €72,691 | €71,338 | -€1,352 | -1.9% |
| Income taxes | 67/77 | €15,662 | €15,093 | -€569 | -3.6% |
| Profit (loss) for the period | 9904 | €57,028 | €56,246 | -€783 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €57,028 | €56,246 | -€783 | -1.4% |
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 15 October 2026 via checked.be.