C-Base: 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-Base
Largest movements
- Cash -€15,846
down €15,846 (-40.2%), from €39,426 to €23,580
mainly Other debts (-€18,844) and Contributions, distributions and other (-€10,000)
- Receivables within one year -€7,239
down €7,239 (-59.3%), from €12,211 to €4,972
of which Trade receivables: -€6,629
- Tangible fixed assets -€3,031
down €3,031 (-22.6%), from €13,441 to €10,410
of which Furniture and vehicles: -€2,770
- Deferred charges and accrued income -€694
down €694 (-100%), from €694 to €0
- Other debts -€18,844
down €18,844 (-88.7%), from €21,250 to €2,406
- Profit (loss) carried forward -€6,768
down €6,768 (-35.0%), from €19,332 to €12,565
- Tax, wage and social debts -€1,396
down €1,396 (-32.7%), from €4,264 to €2,868
of which Taxes: -€2,577
- Gross operating margin -€1,677
down €1,677 (-12.8%), from €13,132 to €11,455
- Taxes -€303
down €303 (-10.9%), from €2,795 to €2,492
- Financial charges -€281
down €281 (-68.6%), from €409 to €128
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 | €65,772 | €38,961 | -€26,810 | -40.8% |
| Fixed assets | 21/28 | €13,441 | €10,410 | -€3,031 | -22.6% |
| Tangible fixed assets | 22/27 | €13,441 | €10,410 | -€3,031 | -22.6% |
| Plant, machinery and equipment | 23 | €484 | €223 | -€261 | -54.0% |
| Furniture and vehicles | 24 | €12,957 | €10,187 | -€2,770 | -21.4% |
| Current assets | 29/58 | €52,331 | €28,552 | -€23,779 | -45.4% |
| Amounts receivable within one year | 40/41 | €12,211 | €4,972 | -€7,239 | -59.3% |
| Trade receivables | 40 | €11,050 | €4,421 | -€6,629 | -60.0% |
| Other amounts receivable | 41 | €1,161 | €551 | -€610 | -52.6% |
| Cash at bank and in hand | 54/58 | €39,426 | €23,580 | -€15,846 | -40.2% |
| Deferred charges and accrued income | 490/1 | €694 | €0 | -€694 | -100% |
| Total equity and liabilities | 10/49 | €65,772 | €38,961 | -€26,810 | -40.8% |
| Equity | 10/15 | €39,802 | €33,035 | -€6,768 | -17.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,870 | €1,870 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,870 | €1,870 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,870 | €1,870 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,332 | €12,565 | -€6,768 | -35.0% |
| Amounts payable | 17/49 | €25,969 | €5,927 | -€20,043 | -77.2% |
| Amounts payable within one year | 42/48 | €25,969 | €5,927 | -€20,043 | -77.2% |
| Financial debts | 43 | €311 | €590 | +€280 | +90.0% |
| Credit institutions | 430/8 | €311 | €590 | +€280 | +90.0% |
| Trade debts | 44 | €145 | €63 | -€82 | -56.7% |
| Suppliers | 440/4 | €145 | €63 | -€82 | -56.7% |
| Taxes, remuneration and social security | 45 | €4,264 | €2,868 | -€1,396 | -32.7% |
| Taxes | 450/3 | €4,264 | €1,687 | -€2,577 | -60.4% |
| Remuneration and social security | 454/9 | - | €1,181 | +€1,181 | |
| Other amounts payable | 47/48 | €21,250 | €2,406 | -€18,844 | -88.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,757 | €4,674 | -€83 | -1.7% |
| Other operating charges | 640/8 | €857 | €928 | +€71 | +8.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €13,132 | €11,455 | -€1,677 | -12.8% |
| Operating profit (loss) | 9901 | €7,518 | €5,853 | -€1,665 | -22.1% |
| Financial charges | 65/66B | €409 | €128 | -€281 | -68.6% |
| Recurring financial charges | 65 | €409 | €128 | -€281 | -68.6% |
| Profit (loss) for the period before taxes | 9903 | €7,109 | €5,724 | -€1,384 | -19.5% |
| Income taxes | 67/77 | €2,795 | €2,492 | -€303 | -10.9% |
| Profit (loss) for the period | 9904 | €4,314 | €3,232 | -€1,081 | -25.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,314 | €3,232 | -€1,081 | -25.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.