C & B: what changed
Two fiscal 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 & B
Largest movements
- Receivables within one year -€2,305
down €2,305 (-51.5%), from €4,472 to €2,168
of which Trade receivables: -€2,305
- Deferred charges and accrued income +€1,150
up €1,150 (+94.4%), from €1,218 to €2,368
- Other debts +€17,084
up €17,084 (+8.2%), from €208,568 to €225,652
- Profit (loss) carried forward -€15,099
down €15,099 (-6.4%), from -€234,713 to -€249,812
- Short-term financial debts -€2,185
down €2,185 (-7.5%), from €29,314 to €27,129
- Trade debts -€1,448
down €1,448 (-41.0%), from €3,534 to €2,086
- Tax, wage and social debts +€553
up €553 (+11.8%), from €4,701 to €5,254
of which Taxes: +€339
- Gross operating margin -€700
down €700 (-6.9%), from -€10,105 to -€10,806
- Financial charges +€352
up €352 (+15.5%), from €2,266 to €2,618
- Other operating charges -€113
down €113 (-6.7%), from €1,672 to €1,559
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 | €29,996 | €28,901 | -€1,095 | -3.6% |
| Fixed assets | 21/28 | €22,027 | €22,027 | = | 0.0% |
| Tangible fixed assets | 22/27 | €22,027 | €22,027 | = | 0.0% |
| Plant, machinery and equipment | 23 | €13,951 | €13,951 | = | 0.0% |
| Furniture and vehicles | 24 | €3,575 | €3,575 | = | 0.0% |
| Other tangible fixed assets | 26 | €4,501 | €4,501 | = | 0.0% |
| Current assets | 29/58 | €7,969 | €6,874 | -€1,095 | -13.7% |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,472 | €2,168 | -€2,305 | -51.5% |
| Trade receivables | 40 | €4,460 | €2,155 | -€2,305 | -51.7% |
| Other amounts receivable | 41 | €13 | €13 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €779 | €839 | +€60 | +7.8% |
| Deferred charges and accrued income | 490/1 | €1,218 | €2,368 | +€1,150 | +94.4% |
| Total equity and liabilities | 10/49 | €29,996 | €28,901 | -€1,095 | -3.6% |
| Equity | 10/15 | -€216,121 | -€231,220 | -€15,099 | -7.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€234,713 | -€249,812 | -€15,099 | -6.4% |
| Amounts payable | 17/49 | €246,116 | €260,121 | +€14,005 | +5.7% |
| Amounts payable within one year | 42/48 | €246,116 | €260,121 | +€14,005 | +5.7% |
| Financial debts | 43 | €29,314 | €27,129 | -€2,185 | -7.5% |
| Credit institutions | 430/8 | €29,314 | €27,129 | -€2,185 | -7.5% |
| Trade debts | 44 | €3,534 | €2,086 | -€1,448 | -41.0% |
| Suppliers | 440/4 | €3,534 | €2,086 | -€1,448 | -41.0% |
| Taxes, remuneration and social security | 45 | €4,701 | €5,254 | +€553 | +11.8% |
| Taxes | 450/3 | €4,382 | €4,721 | +€339 | +7.7% |
| Remuneration and social security | 454/9 | €319 | €533 | +€214 | +67.1% |
| Other amounts payable | 47/48 | €208,568 | €225,652 | +€17,084 | +8.2% |
| Other operating charges | 640/8 | €1,672 | €1,559 | -€113 | -6.7% |
| Gross operating margin | 9900 | -€10,105 | -€10,806 | -€700 | -6.9% |
| Operating profit (loss) | 9901 | -€11,777 | -€12,365 | -€588 | -5.0% |
| Financial income | 75/76B | €1 | €1 | -€0 | -39.8% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -39.8% |
| Financial charges | 65/66B | €2,266 | €2,618 | +€352 | +15.5% |
| Recurring financial charges | 65 | €2,266 | €2,618 | +€352 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | -€14,042 | -€14,982 | -€940 | -6.7% |
| Income taxes | 67/77 | €134 | €117 | -€17 | -12.9% |
| Profit (loss) for the period | 9904 | -€14,176 | -€15,099 | -€923 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,176 | -€15,099 | -€923 | -6.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.