C&C: 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&C
Largest movements
- Tangible fixed assets +€38,142
new in 2024: €38,142
- Receivables within one year +€17,617
up €17,617 (+110%), from €16,000 to €33,617
of which Trade receivables: +€9,934
- Cash +€4,234
new in 2024: €4,234
mainly Trade debts (+€45,215) and Other debts (+€11,938)
- Financial fixed assets +€1,000
new in 2024: €1,000
- Trade debts +€45,215
new in 2024: €45,215
- Other debts +€11,938
new in 2024: €11,938
- Profit (loss) carried forward +€4,123
up €4,123, from -€1,050 to €3,073
- Gross operating margin +€9,539
new in 2024: €9,539
- Depreciation +€4,238
new in 2024: €4,238
- Taxes +€768
new in 2024: €768
- Other operating charges +€387
new in 2024: €387
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €16,000 | €76,993 | +€60,993 | +381% |
| Fixed assets | 21/28 | - | €39,142 | +€39,142 | |
| Tangible fixed assets | 22/27 | - | €38,142 | +€38,142 | |
| Furniture and vehicles | 24 | - | €38,142 | +€38,142 | |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €16,000 | €37,851 | +€21,851 | +137% |
| Amounts receivable within one year | 40/41 | €16,000 | €33,617 | +€17,617 | +110% |
| Trade receivables | 40 | - | €9,934 | +€9,934 | |
| Other amounts receivable | 41 | €16,000 | €23,683 | +€7,683 | +48.0% |
| Cash at bank and in hand | 54/58 | - | €4,234 | +€4,234 | |
| Total equity and liabilities | 10/49 | €16,000 | €76,993 | +€60,993 | +381% |
| Equity | 10/15 | €14,950 | €19,073 | +€4,123 | +27.6% |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,050 | €3,073 | +€4,123 | |
| Amounts payable | 17/49 | €1,050 | €57,921 | +€56,871 | +5,416% |
| Amounts payable within one year | 42/48 | €1,050 | €57,921 | +€56,871 | +5,416% |
| Trade debts | 44 | - | €45,215 | +€45,215 | |
| Suppliers | 440/4 | - | €45,215 | +€45,215 | |
| Taxes, remuneration and social security | 45 | €1,050 | €768 | -€282 | -26.8% |
| Taxes | 450/3 | - | €768 | +€768 | |
| Remuneration and social security | 454/9 | €1,050 | - | -€1,050 | |
| Other amounts payable | 47/48 | - | €11,938 | +€11,938 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,238 | +€4,238 | |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | - | €9,539 | +€9,539 | |
| Operating profit (loss) | 9901 | - | €4,913 | +€4,913 | |
| Financial charges | 65/66B | - | €23 | +€23 | |
| Recurring financial charges | 65 | - | €23 | +€23 | |
| Profit (loss) for the period before taxes | 9903 | - | €4,891 | +€4,891 | |
| Income taxes | 67/77 | - | €768 | +€768 | |
| Profit (loss) for the period | 9904 | - | €4,123 | +€4,123 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €4,123 | +€4,123 |
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 14 October 2026 via checked.be.