C³BOIS: 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.
C³BOIS
Largest movements
- Tangible fixed assets -€45,937
down €45,937 (-16.3%), from €281,762 to €235,825
of which Leasing and similar rights: -€41,780
- Receivables within one year -€34,077
down €34,077 (-55.7%), from €61,216 to €27,139
of which Trade receivables: -€44,725
- Stocks and contracts +€27,927
up €27,927 (+382%), from €7,317 to €35,244
- Deferred charges and accrued income +€10,937
up €10,937 (+1,160%), from €943 to €11,880
- Debts after one year -€37,234
down €37,234 (-18.2%), from €204,441 to €167,207
- Accrued charges and deferred income -€4,883
no longer reported in 2025 (was €4,883)
- Gross operating margin +€67,480
up €67,480 (+48.3%), from €139,750 to €207,230
- Staff costs +€27,089
up €27,089 (+22.3%), from €121,639 to €148,728
- Depreciation +€19,648
up €19,648 (+67.6%), from €29,073 to €48,721
- Financial charges +€3,585
up €3,585 (+43.1%), from €8,310 to €11,895
of which Financial charges: +€3,939
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 | €351,749 | €310,499 | -€41,250 | -11.7% |
| Fixed assets | 21/28 | €281,937 | €236,026 | -€45,911 | -16.3% |
| Intangible fixed assets | 21 | - | €25 | +€25 | |
| Tangible fixed assets | 22/27 | €281,762 | €235,825 | -€45,937 | -16.3% |
| Plant, machinery and equipment | 23 | €21,951 | - | -€21,951 | |
| Furniture and vehicles | 24 | €2,297 | €20,746 | +€18,449 | +803% |
| Leasing and similar rights | 25 | €251,301 | €209,521 | -€41,780 | -16.6% |
| Other tangible fixed assets | 26 | €6,213 | €5,559 | -€654 | -10.5% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €69,812 | €74,473 | +€4,661 | +6.7% |
| Stocks and contracts in progress | 3 | €7,317 | €35,244 | +€27,927 | +382% |
| Stocks | 30/36 | €7,317 | €35,244 | +€27,927 | +382% |
| Amounts receivable within one year | 40/41 | €61,216 | €27,139 | -€34,077 | -55.7% |
| Trade receivables | 40 | €54,771 | €10,046 | -€44,725 | -81.7% |
| Other amounts receivable | 41 | €6,445 | €17,093 | +€10,648 | +165% |
| Cash at bank and in hand | 54/58 | €336 | €210 | -€126 | -37.4% |
| Deferred charges and accrued income | 490/1 | €943 | €11,880 | +€10,937 | +1,160% |
| Total equity and liabilities | 10/49 | €351,749 | €310,499 | -€41,250 | -11.7% |
| Equity | 10/15 | €44,942 | €45,772 | +€830 | +1.8% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,942 | €23,772 | +€830 | +3.6% |
| Amounts payable | 17/49 | €306,807 | €264,726 | -€42,081 | -13.7% |
| Amounts payable after more than one year | 17 | €204,441 | €167,207 | -€37,234 | -18.2% |
| Financial debts | 170/4 | €204,441 | €167,207 | -€37,234 | -18.2% |
| Amounts payable within one year | 42/48 | €97,483 | €97,520 | +€37 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €29,676 | €29,812 | +€136 | +0.5% |
| Financial debts | 43 | €36,400 | €35,465 | -€935 | -2.6% |
| Credit institutions | 430/8 | €36,400 | €35,465 | -€935 | -2.6% |
| Trade debts | 44 | €20,441 | €21,673 | +€1,232 | +6.0% |
| Suppliers | 440/4 | €20,441 | €21,673 | +€1,232 | +6.0% |
| Taxes, remuneration and social security | 45 | €10,966 | €10,569 | -€397 | -3.6% |
| Taxes | 450/3 | - | €798 | +€798 | |
| Remuneration and social security | 454/9 | €10,966 | €9,771 | -€1,195 | -10.9% |
| Accrued charges and deferred income | 492/3 | €4,883 | - | -€4,883 | |
| Remuneration, social security and pensions | 62 | €121,639 | €148,728 | +€27,089 | +22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,073 | €48,721 | +€19,648 | +67.6% |
| Other operating charges | 640/8 | €770 | €326 | -€444 | -57.6% |
| Non-recurring operating charges | 66A | - | €63 | +€63 | |
| Gross operating margin | 9900 | €139,750 | €207,230 | +€67,480 | +48.3% |
| Operating profit (loss) | 9901 | -€11,732 | €9,391 | +€21,123 | |
| Financial income | 75/76B | €3,790 | €3,334 | -€456 | -12.0% |
| Recurring financial income | 75 | €2,798 | €3,334 | +€536 | +19.1% |
| Non-recurring financial income | 76B | €992 | - | -€992 | |
| Financial charges | 65/66B | €8,310 | €11,895 | +€3,585 | +43.1% |
| Recurring financial charges | 65 | €7,956 | €11,895 | +€3,939 | +49.5% |
| Non-recurring financial charges | 66B | €354 | - | -€354 | |
| Profit (loss) for the period before taxes | 9903 | -€16,252 | €830 | +€17,082 | |
| Income taxes | 67/77 | €1,402 | - | -€1,402 | |
| Profit (loss) for the period | 9904 | -€17,654 | €830 | +€18,484 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,654 | €830 | +€18,484 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.