C&BC: 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&BC
Largest movements
- Receivables within one year -€6,519
down €6,519 (-82.1%), from €7,941 to €1,422
of which Other amounts receivable: -€3,813
- Cash +€2,242
up €2,242 (+55.1%), from €4,068 to €6,310
mainly Net result for the year (+€10,429) and Receivables within one year (+€6,519)
- Deferred charges and accrued income -€1,223
no longer reported in 2024 (was €1,223)
- Tangible fixed assets -€785
down €785 (-10.5%), from €7,474 to €6,689
of which Plant, machinery and equipment: -€1,476
- Stocks and contracts +€354
up €354 (+85.5%), from €414 to €769
- Profit (loss) carried forward +€10,429
up €10,429 (+22.4%), from -€46,539 to -€36,110
- Trade debts -€9,630
down €9,630 (-55.4%), from €17,368 to €7,738
- Other debts -€6,287
down €6,287 (-33.0%), from €19,076 to €12,789
- Debts after one year -€599
no longer reported in 2024 (was €599)
- Other operating charges -€89,478
down €89,478 (-97.9%), from €91,390 to €1,912
- Gross operating margin -€78,007
down €78,007 (-71.9%), from €108,564 to €30,557
- Taxes +€5,129
up €5,129 (+106%), from €4,821 to €9,949
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,459 | €15,529 | -€5,930 | -27.6% |
| Fixed assets | 21/28 | €7,813 | €7,029 | -€785 | -10.0% |
| Tangible fixed assets | 22/27 | €7,474 | €6,689 | -€785 | -10.5% |
| Plant, machinery and equipment | 23 | €4,630 | €3,154 | -€1,476 | -31.9% |
| Furniture and vehicles | 24 | €2,844 | €3,535 | +€692 | +24.3% |
| Financial fixed assets | 28 | €340 | €340 | = | 0.0% |
| Current assets | 29/58 | €13,646 | €8,501 | -€5,145 | -37.7% |
| Stocks and contracts in progress | 3 | €414 | €769 | +€354 | +85.5% |
| Stocks | 30/36 | €414 | €769 | +€354 | +85.5% |
| Amounts receivable within one year | 40/41 | €7,941 | €1,422 | -€6,519 | -82.1% |
| Trade receivables | 40 | €4,127 | €1,422 | -€2,705 | -65.5% |
| Other amounts receivable | 41 | €3,813 | - | -€3,813 | |
| Cash at bank and in hand | 54/58 | €4,068 | €6,310 | +€2,242 | +55.1% |
| Deferred charges and accrued income | 490/1 | €1,223 | - | -€1,223 | |
| Total equity and liabilities | 10/49 | €21,459 | €15,529 | -€5,930 | -27.6% |
| Equity | 10/15 | -€22,387 | -€11,958 | +€10,429 | +46.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,552 | €5,552 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,552 | €5,552 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,552 | €5,552 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,539 | -€36,110 | +€10,429 | +22.4% |
| Amounts payable | 17/49 | €43,846 | €27,487 | -€16,359 | -37.3% |
| Amounts payable after more than one year | 17 | €599 | - | -€599 | |
| Financial debts | 170/4 | €599 | - | -€599 | |
| Amounts payable within one year | 42/48 | €43,247 | €27,487 | -€15,760 | -36.4% |
| Trade debts | 44 | €17,368 | €7,738 | -€9,630 | -55.4% |
| Suppliers | 440/4 | €17,368 | €7,738 | -€9,630 | -55.4% |
| Taxes, remuneration and social security | 45 | €6,803 | €6,960 | +€157 | +2.3% |
| Taxes | 450/3 | €6,803 | €6,960 | +€157 | +2.3% |
| Other amounts payable | 47/48 | €19,076 | €12,789 | -€6,287 | -33.0% |
| Remuneration, social security and pensions | 62 | €384 | €207 | -€177 | -46.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,876 | €3,244 | +€368 | +12.8% |
| Other operating charges | 640/8 | €91,390 | €1,912 | -€89,478 | -97.9% |
| Gross operating margin | 9900 | €108,564 | €30,557 | -€78,007 | -71.9% |
| Operating profit (loss) | 9901 | €13,913 | €25,194 | +€11,281 | +81.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €5,661 | €4,815 | -€846 | -14.9% |
| Recurring financial charges | 65 | €5,661 | €4,815 | -€846 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €8,252 | €20,379 | +€12,126 | +147% |
| Income taxes | 67/77 | €4,821 | €9,949 | +€5,129 | +106% |
| Profit (loss) for the period | 9904 | €3,431 | €10,429 | +€6,998 | +204% |
| Profit (loss) for the period to be appropriated | 9905 | €3,431 | €10,429 | +€6,998 | +204% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.