C & B: 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 & B
Largest movements
- Receivables within one year -€113,788
down €113,788 (-87.6%), from €129,929 to €16,141
of which Trade receivables: -€115,052
- Tangible fixed assets -€23,369
down €23,369 (-19.9%), from €117,544 to €94,175
of which Furniture and vehicles: -€18,649
- Cash +€3,805
up €3,805 (+64.9%), from €5,865 to €9,670
mainly Receivables within one year (+€113,788) and Depreciation (+€26,722)
- Trade debts -€104,347
down €104,347 (-98.6%), from €105,847 to €1,500
- Debts after one year -€17,509
down €17,509 (-25.9%), from €67,696 to €50,187
- Other debts -€10,892
down €10,892 (-39.1%), from €27,892 to €17,000
- Reserves -€3,500
down €3,500 (-13.5%), from €25,860 to €22,360
of which Non-distributable reserves: -€1,860
- Gross operating margin +€10,293
up €10,293 (+24.9%), from €41,268 to €51,561
- Depreciation +€6,318
up €6,318 (+31.0%), from €20,404 to €26,722
- Taxes +€3,162
up €3,162 (+91.9%), from €3,439 to €6,602
- Other operating charges -€1,552
down €1,552 (-59.7%), from €2,599 to €1,047
- Financial charges +€1,161
up €1,161 (+47.2%), from €2,461 to €3,622
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 | €253,338 | €119,987 | -€133,351 | -52.6% |
| Fixed assets | 21/28 | €117,544 | €94,175 | -€23,369 | -19.9% |
| Tangible fixed assets | 22/27 | €117,544 | €94,175 | -€23,369 | -19.9% |
| Land and buildings | 22 | €16,315 | €13,918 | -€2,396 | -14.7% |
| Plant, machinery and equipment | 23 | €4,758 | €2,434 | -€2,324 | -48.8% |
| Furniture and vehicles | 24 | €96,471 | €77,822 | -€18,649 | -19.3% |
| Current assets | 29/58 | €135,794 | €25,812 | -€109,982 | -81.0% |
| Amounts receivable within one year | 40/41 | €129,929 | €16,141 | -€113,788 | -87.6% |
| Trade receivables | 40 | €116,028 | €976 | -€115,052 | -99.2% |
| Other amounts receivable | 41 | €13,901 | €15,165 | +€1,265 | +9.1% |
| Cash at bank and in hand | 54/58 | €5,865 | €9,670 | +€3,805 | +64.9% |
| Total equity and liabilities | 10/49 | €253,338 | €119,987 | -€133,351 | -52.6% |
| Equity | 10/15 | €32,987 | €29,570 | -€3,417 | -10.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €25,860 | €22,360 | -€3,500 | -13.5% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €24,000 | €22,360 | -€1,640 | -6.8% |
| Profit (loss) carried forward | 14 | €927 | €1,010 | +€83 | +9.0% |
| Amounts payable | 17/49 | €220,351 | €90,417 | -€129,934 | -59.0% |
| Amounts payable after more than one year | 17 | €67,696 | €50,187 | -€17,509 | -25.9% |
| Financial debts | 170/4 | €67,696 | €50,187 | -€17,509 | -25.9% |
| Amounts payable within one year | 42/48 | €152,655 | €40,230 | -€112,425 | -73.6% |
| Current portion of amounts payable after more than one year | 42 | €16,836 | €17,509 | +€673 | +4.0% |
| Trade debts | 44 | €105,847 | €1,500 | -€104,347 | -98.6% |
| Suppliers | 440/4 | €105,847 | €1,500 | -€104,347 | -98.6% |
| Taxes, remuneration and social security | 45 | €2,079 | €4,220 | +€2,141 | +103% |
| Taxes | 450/3 | €1,813 | €3,969 | +€2,156 | +119% |
| Remuneration and social security | 454/9 | €266 | €252 | -€14 | -5.3% |
| Other amounts payable | 47/48 | €27,892 | €17,000 | -€10,892 | -39.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,404 | €26,722 | +€6,318 | +31.0% |
| Other operating charges | 640/8 | €2,599 | €1,047 | -€1,552 | -59.7% |
| Non-recurring operating charges | 66A | €10,630 | - | -€10,630 | |
| Gross operating margin | 9900 | €41,268 | €51,561 | +€10,293 | +24.9% |
| Operating profit (loss) | 9901 | €7,635 | €23,792 | +€16,157 | +212% |
| Financial income | 75/76B | €826 | €14 | -€812 | -98.3% |
| Recurring financial income | 75 | €826 | €14 | -€812 | -98.3% |
| Financial charges | 65/66B | €2,461 | €3,622 | +€1,161 | +47.2% |
| Recurring financial charges | 65 | €2,461 | €3,622 | +€1,161 | +47.2% |
| Profit (loss) for the period before taxes | 9903 | €6,000 | €20,185 | +€14,185 | +236% |
| Income taxes | 67/77 | €3,439 | €6,602 | +€3,162 | +91.9% |
| Profit (loss) for the period | 9904 | €2,561 | €13,583 | +€11,022 | +430% |
| Profit (loss) for the period to be appropriated | 9905 | €2,561 | €13,583 | +€11,022 | +430% |
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 16 October 2026 via checked.be.