C-Booxx: 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-Booxx
Largest movements
- Cash -€28,785
down €28,785 (-36.8%), from €78,288 to €49,503
mainly Investment in fixed assets (net) (-€37,368) and Receivables after one year (-€20,000)
- Tangible fixed assets +€20,067
up €20,067 (+108%), from €18,623 to €38,689
of which Other tangible fixed assets: +€27,913
- Receivables after one year +€20,000
new in 2025: €20,000
- Receivables within one year +€13,873
up €13,873 (+18.1%), from €76,757 to €90,631
of which Trade receivables: +€13,402
- Deferred charges and accrued income -€3,065
down €3,065 (-21.0%), from €14,567 to €11,501
- Reserves +€31,067
up €31,067 (+39.9%), from €77,939 to €109,006
- Current portion of long-term debt -€9,617
down €9,617 (-26.9%), from €35,697 to €26,081
- Tax, wage and social debts +€6,409
up €6,409 (+21.7%), from €29,522 to €35,930
of which Taxes: +€5,883
- Trade debts -€6,069
down €6,069 (-62.0%), from €9,791 to €3,723
- Debts after one year -€2,519
down €2,519 (-12.5%), from €20,169 to €17,649
- Gross operating margin +€8,524
up €8,524 (+3.6%), from €239,079 to €247,603
- Staff costs +€7,503
up €7,503 (+4.7%), from €158,525 to €166,028
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 | €190,861 | €211,659 | +€20,798 | +10.9% |
| Fixed assets | 21/28 | €21,249 | €40,024 | +€18,775 | +88.4% |
| Intangible fixed assets | 21 | €2,626 | €1,335 | -€1,292 | -49.2% |
| Tangible fixed assets | 22/27 | €18,623 | €38,689 | +€20,067 | +108% |
| Land and buildings | 22 | €15,125 | €688 | -€14,438 | -95.5% |
| Plant, machinery and equipment | 23 | €2,317 | €3,827 | +€1,510 | +65.2% |
| Furniture and vehicles | 24 | €1,181 | €6,262 | +€5,081 | +430% |
| Other tangible fixed assets | 26 | - | €27,913 | +€27,913 | |
| Current assets | 29/58 | €169,612 | €171,635 | +€2,023 | +1.2% |
| Amounts receivable after more than one year | 29 | - | €20,000 | +€20,000 | |
| Other amounts receivable | 291 | - | €20,000 | +€20,000 | |
| Amounts receivable within one year | 40/41 | €76,757 | €90,631 | +€13,873 | +18.1% |
| Trade receivables | 40 | €76,757 | €90,159 | +€13,402 | +17.5% |
| Other amounts receivable | 41 | €0 | €472 | +€472 | |
| Cash at bank and in hand | 54/58 | €78,288 | €49,503 | -€28,785 | -36.8% |
| Deferred charges and accrued income | 490/1 | €14,567 | €11,501 | -€3,065 | -21.0% |
| Total equity and liabilities | 10/49 | €190,861 | €211,659 | +€20,798 | +10.9% |
| Equity | 10/15 | €84,145 | €115,211 | +€31,067 | +36.9% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €77,939 | €109,006 | +€31,067 | +39.9% |
| Distributable reserves | 133 | €77,939 | €109,006 | +€31,067 | +39.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €106,717 | €96,447 | -€10,269 | -9.6% |
| Amounts payable after more than one year | 17 | €20,169 | €17,649 | -€2,519 | -12.5% |
| Financial debts | 170/4 | €20,169 | €17,649 | -€2,519 | -12.5% |
| Amounts payable within one year | 42/48 | €84,335 | €75,928 | -€8,407 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €35,697 | €26,081 | -€9,617 | -26.9% |
| Trade debts | 44 | €9,791 | €3,723 | -€6,069 | -62.0% |
| Suppliers | 440/4 | €9,791 | €3,723 | -€6,069 | -62.0% |
| Taxes, remuneration and social security | 45 | €29,522 | €35,930 | +€6,409 | +21.7% |
| Taxes | 450/3 | €13,235 | €19,118 | +€5,883 | +44.4% |
| Remuneration and social security | 454/9 | €16,286 | €16,812 | +€526 | +3.2% |
| Other amounts payable | 47/48 | €9,325 | €10,195 | +€870 | +9.3% |
| Accrued charges and deferred income | 492/3 | €2,213 | €2,870 | +€657 | +29.7% |
| Non-recurring operating income | 76A | - | €4,316 | +€4,316 | |
| Remuneration, social security and pensions | 62 | €158,525 | €166,028 | +€7,503 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,854 | €18,593 | -€2,261 | -10.8% |
| Other operating charges | 640/8 | €3,593 | €3,617 | +€24 | +0.7% |
| Gross operating margin | 9900 | €239,079 | €247,603 | +€8,524 | +3.6% |
| Operating profit (loss) | 9901 | €56,109 | €59,366 | +€3,257 | +5.8% |
| Financial income | 75/76B | €674 | €697 | +€23 | +3.4% |
| Recurring financial income | 75 | €674 | €697 | +€23 | +3.4% |
| Financial charges | 65/66B | €3,644 | €2,886 | -€759 | -20.8% |
| Recurring financial charges | 65 | €3,644 | €2,886 | -€759 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €53,138 | €57,177 | +€4,038 | +7.6% |
| Income taxes | 67/77 | €17,882 | €17,110 | -€772 | -4.3% |
| Profit (loss) for the period | 9904 | €35,256 | €40,067 | +€4,810 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €35,256 | €40,067 | +€4,810 | +13.6% |
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 28 October 2026 via checked.be.