C-BOP: 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-BOP
Largest movements
- Cash +€12,971
up €12,971 (+64.5%), from €20,121 to €33,092
mainly Contributions, distributions and other (+€19,243) and Net result for the year (+€18,036)
- Receivables within one year +€5,109
up €5,109 (+422%), from €1,210 to €6,319
of which Trade receivables: +€3,630
- Profit (loss) carried forward +€37,279
up €37,279 (+26.8%), from -€139,071 to -€101,791
- Other debts -€13,187
down €13,187 (-24.9%), from €52,913 to €39,726
- Trade debts -€8,977
down €8,977 (-76.3%), from €11,761 to €2,784
- Tax, wage and social debts +€2,912
up €2,912 (+174%), from €1,670 to €4,582
- Gross operating margin +€35,523
up €35,523, from -€15,779 to €19,745
- Other operating charges +€1,214
up €1,214 (+313%), from €387 to €1,602
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 | €21,874 | €40,004 | +€18,130 | +82.9% |
| Current assets | 29/58 | €21,874 | €40,004 | +€18,130 | +82.9% |
| Amounts receivable within one year | 40/41 | €1,210 | €6,319 | +€5,109 | +422% |
| Trade receivables | 40 | €1,210 | €4,840 | +€3,630 | +300% |
| Other amounts receivable | 41 | - | €1,479 | +€1,479 | |
| Cash at bank and in hand | 54/58 | €20,121 | €33,092 | +€12,971 | +64.5% |
| Deferred charges and accrued income | 490/1 | €543 | €593 | +€50 | +9.2% |
| Total equity and liabilities | 10/49 | €21,874 | €40,004 | +€18,130 | +82.9% |
| Equity | 10/15 | -€44,471 | -€7,191 | +€37,279 | +83.8% |
| Contributions | 10/11 | €94,600 | €94,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€139,071 | -€101,791 | +€37,279 | +26.8% |
| Amounts payable | 17/49 | €66,344 | €47,195 | -€19,149 | -28.9% |
| Amounts payable within one year | 42/48 | €66,344 | €47,093 | -€19,251 | -29.0% |
| Trade debts | 44 | €11,761 | €2,784 | -€8,977 | -76.3% |
| Suppliers | 440/4 | €11,761 | €2,784 | -€8,977 | -76.3% |
| Taxes, remuneration and social security | 45 | €1,670 | €4,582 | +€2,912 | +174% |
| Taxes | 450/3 | €1,670 | €4,582 | +€2,912 | +174% |
| Other amounts payable | 47/48 | €52,913 | €39,726 | -€13,187 | -24.9% |
| Accrued charges and deferred income | 492/3 | - | €102 | +€102 | |
| Other operating charges | 640/8 | €387 | €1,602 | +€1,214 | +313% |
| Gross operating margin | 9900 | -€15,779 | €19,745 | +€35,523 | |
| Operating profit (loss) | 9901 | -€16,166 | €18,143 | +€34,309 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €107 | €107 | -€0 | -0.1% |
| Recurring financial charges | 65 | €107 | €107 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€16,273 | €18,036 | +€34,309 | |
| Profit (loss) for the period | 9904 | -€16,273 | €18,036 | +€34,309 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,273 | €18,036 | +€34,309 |
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.