C Accountants: what changed
C Accountants
Largest movements
- Receivables within one year +€55,798
up €55,798 (+97.1%), from €57,435 to €113,232
of which Trade receivables: +€55,884
- Cash +€16,303
up €16,303 (+149%), from €10,960 to €27,263
mainly Trade debts (+€40,363) and Net result for the year (+€30,703)
- Trade debts +€40,363
up €40,363 (+1,223%), from €3,300 to €43,664
- Other debts +€30,000
up €30,000 (+60.0%), from €50,000 to €80,000
- Gross operating margin +€4,299
up €4,299 (+11.7%), from €36,757 to €41,057
- Depreciation -€1,968
down €1,968 (-100%), from €1,968 to €0
- Taxes +€1,629
up €1,629 (+18.9%), from €8,605 to €10,234
- Other operating charges -€413
down €413 (-100%), from €413 to €0
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 | €68,395 | €140,495 | +€72,101 | +105% |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Current assets | 29/58 | €68,395 | €140,495 | +€72,101 | +105% |
| Amounts receivable within one year | 40/41 | €57,435 | €113,232 | +€55,798 | +97.1% |
| Trade receivables | 40 | €57,348 | €113,232 | +€55,884 | +97.4% |
| Other amounts receivable | 41 | €87 | €0 | -€87 | -100% |
| Cash at bank and in hand | 54/58 | €10,960 | €27,263 | +€16,303 | +149% |
| Total equity and liabilities | 10/49 | €68,395 | €140,495 | +€72,101 | +105% |
| Equity | 10/15 | €10,859 | €11,563 | +€703 | +6.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €859 | €1,563 | +€703 | +81.8% |
| Amounts payable | 17/49 | €57,536 | €128,933 | +€71,397 | +124% |
| Amounts payable within one year | 42/48 | €57,536 | €128,933 | +€71,397 | +124% |
| Trade debts | 44 | €3,300 | €43,664 | +€40,363 | +1,223% |
| Suppliers | 440/4 | €3,300 | €43,664 | +€40,363 | +1,223% |
| Taxes, remuneration and social security | 45 | €4,235 | €5,269 | +€1,034 | +24.4% |
| Taxes | 450/3 | €4,235 | €5,269 | +€1,034 | +24.4% |
| Other amounts payable | 47/48 | €50,000 | €80,000 | +€30,000 | +60.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,968 | €0 | -€1,968 | -100% |
| Other operating charges | 640/8 | €413 | €0 | -€413 | -100% |
| Gross operating margin | 9900 | €36,757 | €41,057 | +€4,299 | +11.7% |
| Operating profit (loss) | 9901 | €34,376 | €41,057 | +€6,681 | +19.4% |
| Financial charges | 65/66B | €119 | €119 | +€0 | +0.2% |
| Recurring financial charges | 65 | €119 | €119 | +€0 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €34,257 | €40,938 | +€6,681 | +19.5% |
| Income taxes | 67/77 | €8,605 | €10,234 | +€1,629 | +18.9% |
| Profit (loss) for the period | 9904 | €25,652 | €30,703 | +€5,051 | +19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,652 | €30,703 | +€5,051 | +19.7% |
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.