C & C: what changed
Two fiscal 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
- Receivables within one year +€11,163
up €11,163 (+77.1%), from €14,477 to €25,640
of which Trade receivables: +€11,163
- Cash +€9,286
up €9,286 (+38.8%), from €23,907 to €33,193
mainly Net result for the year (+€19,353) and Other debts (+€8,716)
- Deferred charges and accrued income +€1,210
up €1,210 (+227.7%), from €531 to €1,741
- Tangible fixed assets +€1,055
up €1,055 (+54.6%), from €1,930 to €2,985
- Profit (loss) carried forward +€19,353
up €19,353 (+135.9%), from €14,236 to €33,589
- Other debts +€8,716
up €8,716 (+103.3%), from €8,433 to €17,149
- Tax, wage and social debts -€7,446
down €7,446 (-53.7%), from €13,863 to €6,417
- Trade debts +€2,090
up €2,090 (+63.1%), from €3,314 to €5,404
- Gross operating margin +€10,765
up €10,765 (+63.6%), from €16,925 to €27,690
- Taxes +€1,762
up €1,762 (+46.9%), from €3,755 to €5,517
- Depreciation +€887
up €887 (+871.6%), from €102 to €989
- Financial charges -€372
down €372 (-22.4%), from €1,658 to €1,286
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.
Cash bridge derived
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 | €40,846 | €63,559 | +€22,713 | +55.6% |
| Fixed assets | 21/28 | €1,930 | €2,985 | +€1,055 | +54.6% |
| Tangible fixed assets | 22/27 | €1,930 | €2,985 | +€1,055 | +54.6% |
| Furniture and vehicles | 24 | €1,930 | €2,985 | +€1,055 | +54.6% |
| Current assets | 29/58 | €38,915 | €60,574 | +€21,659 | +55.7% |
| Amounts receivable within one year | 40/41 | €14,477 | €25,640 | +€11,163 | +77.1% |
| Trade receivables | 40 | €13,232 | €24,395 | +€11,163 | +84.4% |
| Other amounts receivable | 41 | €1,245 | €1,245 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €23,907 | €33,193 | +€9,286 | +38.8% |
| Deferred charges and accrued income | 490/1 | €531 | €1,741 | +€1,210 | +227.7% |
| Total equity and liabilities | 10/49 | €40,846 | €63,559 | +€22,713 | +55.6% |
| Equity | 10/15 | €15,236 | €34,589 | +€19,353 | +127.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,236 | €33,589 | +€19,353 | +135.9% |
| Amounts payable | 17/49 | €25,610 | €28,970 | +€3,360 | +13.1% |
| Amounts payable within one year | 42/48 | €25,610 | €28,970 | +€3,360 | +13.1% |
| Trade debts | 44 | €3,314 | €5,404 | +€2,090 | +63.1% |
| Suppliers | 440/4 | €3,314 | €5,404 | +€2,090 | +63.1% |
| Taxes, remuneration and social security | 45 | €13,863 | €6,417 | -€7,446 | -53.7% |
| Taxes | 450/3 | €13,863 | €6,417 | -€7,446 | -53.7% |
| Other amounts payable | 47/48 | €8,433 | €17,149 | +€8,716 | +103.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102 | €989 | +€887 | +871.6% |
| Other operating charges | 640/8 | €735 | €585 | -€150 | -20.4% |
| Gross operating margin | 9900 | €16,925 | €27,690 | +€10,765 | +63.6% |
| Operating profit (loss) | 9901 | €16,088 | €26,116 | +€10,028 | +62.3% |
| Financial income | 75/76B | €6 | €40 | +€35 | +627.3% |
| Recurring financial income | 75 | €6 | €40 | +€35 | +627.3% |
| Financial charges | 65/66B | €1,658 | €1,286 | -€372 | -22.4% |
| Recurring financial charges | 65 | €1,658 | €1,286 | -€372 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €14,436 | €24,870 | +€10,434 | +72.3% |
| Income taxes | 67/77 | €3,755 | €5,517 | +€1,762 | +46.9% |
| Profit (loss) for the period | 9904 | €10,681 | €19,353 | +€8,672 | +81.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,681 | €19,353 | +€8,672 | +81.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.