C AND C: 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 AND C
Largest movements
- Cash -€2,314
down €2,314 (-17.8%), from €12,985 to €10,672
mainly Net result for the year (-€2,170) and Accrued charges and deferred income (-€450)
- Tangible fixed assets -€555
down €555 (-52.5%), from €1,056 to €502
of which Furniture and vehicles: -€318
- Profit (loss) carried forward -€2,170
down €2,170 (-4.1%), from -€53,198 to -€55,368
- Gross operating margin +€1,702
up €1,702 (+59.3%), from -€2,869 to -€1,167
- Other operating charges -€156
down €156 (-40.5%), from €386 to €230
- Financial charges +€49
up €49 (+28.6%), from €170 to €219
- Depreciation -€33
down €33 (-5.6%), from €587 to €555
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 | €47,333 | €44,464 | -€2,868 | -6.1% |
| Fixed assets | 21/28 | €1,056 | €502 | -€555 | -52.5% |
| Tangible fixed assets | 22/27 | €1,056 | €502 | -€555 | -52.5% |
| Plant, machinery and equipment | 23 | €236 | - | -€236 | |
| Furniture and vehicles | 24 | €820 | €502 | -€318 | -38.8% |
| Current assets | 29/58 | €46,276 | €43,962 | -€2,314 | -5.0% |
| Amounts receivable within one year | 40/41 | €176 | €176 | = | 0.0% |
| Trade receivables | 40 | €176 | €176 | = | 0.0% |
| Current investments | 50/53 | €33,115 | €33,115 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,985 | €10,672 | -€2,314 | -17.8% |
| Total equity and liabilities | 10/49 | €47,333 | €44,464 | -€2,868 | -6.1% |
| Equity | 10/15 | -€13,388 | -€15,558 | -€2,170 | -16.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €33,610 | €33,610 | = | 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% |
| Tax-exempt reserves | 132 | €31,750 | €31,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,198 | -€55,368 | -€2,170 | -4.1% |
| Amounts payable | 17/49 | €60,721 | €60,022 | -€698 | -1.1% |
| Amounts payable after more than one year | 17 | €52,500 | €52,500 | = | 0.0% |
| Other amounts payable | 178/9 | €52,500 | €52,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €7,682 | €7,434 | -€248 | -3.2% |
| Trade debts | 44 | €85 | - | -€85 | |
| Suppliers | 440/4 | €85 | - | -€85 | |
| Taxes, remuneration and social security | 45 | €615 | €436 | -€179 | -29.0% |
| Taxes | 450/3 | €615 | €436 | -€179 | -29.0% |
| Other amounts payable | 47/48 | €6,982 | €6,997 | +€16 | +0.2% |
| Accrued charges and deferred income | 492/3 | €539 | €89 | -€450 | -83.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €587 | €555 | -€33 | -5.6% |
| Other operating charges | 640/8 | €386 | €230 | -€156 | -40.5% |
| Gross operating margin | 9900 | -€2,869 | -€1,167 | +€1,702 | +59.3% |
| Operating profit (loss) | 9901 | -€3,843 | -€1,952 | +€1,891 | +49.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €170 | €219 | +€49 | +28.6% |
| Recurring financial charges | 65 | €170 | €219 | +€49 | +28.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,013 | -€2,170 | +€1,843 | +45.9% |
| Profit (loss) for the period | 9904 | -€4,013 | -€2,170 | +€1,843 | +45.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,013 | -€2,170 | +€1,843 | +45.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.