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 -€4,004
down €4,004 (-61.7%), from €6,488 to €2,484
of which Other amounts receivable: -€3,424
- Deferred charges and accrued income -€490
no longer reported in 2025 (was €490)
- Profit (loss) carried forward -€3,698
down €3,698 (-312.9%), from -€1,182 to -€4,879
- Accrued charges and deferred income -€925
no longer reported in 2025 (was €925)
- Trade debts +€112
up €112 (+4.8%), from €2,345 to €2,457
- Financial charges +€1,999
up €1,999 (+3346.0%), from €60 to €2,058
- Write-downs -€1,447
new in 2025: -€1,447
- Gross operating margin -€1,016
down €1,016 (-87.5%), from -€1,161 to -€2,176
- Other operating charges +€691
up €691 (+153.2%), from €451 to €1,142
- Financial income -€258
down €258 (-52.7%), from €490 to €232
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 | €7,005 | €2,495 | -€4,511 | -64.4% |
| Current assets | 29/58 | €7,005 | €2,495 | -€4,511 | -64.4% |
| Amounts receivable within one year | 40/41 | €6,488 | €2,484 | -€4,004 | -61.7% |
| Trade receivables | 40 | €581 | - | -€581 | |
| Other amounts receivable | 41 | €5,908 | €2,484 | -€3,424 | -58.0% |
| Cash at bank and in hand | 54/58 | €27 | €10 | -€16 | -61.1% |
| Deferred charges and accrued income | 490/1 | €490 | - | -€490 | |
| Total equity and liabilities | 10/49 | €7,005 | €2,495 | -€4,511 | -64.4% |
| Equity | 10/15 | €3,736 | €38 | -€3,698 | -99.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €2,417 | €2,417 | = | 0.0% |
| Distributable reserves | 133 | €2,417 | €2,417 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,182 | -€4,879 | -€3,698 | -312.9% |
| Amounts payable | 17/49 | €3,270 | €2,457 | -€813 | -24.9% |
| Amounts payable within one year | 42/48 | €2,345 | €2,457 | +€112 | +4.8% |
| Trade debts | 44 | €2,345 | €2,457 | +€112 | +4.8% |
| Suppliers | 440/4 | €2,345 | €2,457 | +€112 | +4.8% |
| Accrued charges and deferred income | 492/3 | €925 | - | -€925 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€1,447 | -€1,447 | |
| Other operating charges | 640/8 | €451 | €1,142 | +€691 | +153.2% |
| Gross operating margin | 9900 | -€1,161 | -€2,176 | -€1,016 | -87.5% |
| Operating profit (loss) | 9901 | -€1,612 | -€1,871 | -€259 | -16.1% |
| Financial income | 75/76B | €490 | €232 | -€258 | -52.7% |
| Recurring financial income | 75 | €490 | €232 | -€258 | -52.7% |
| Financial charges | 65/66B | €60 | €2,058 | +€1,999 | +3346.0% |
| Recurring financial charges | 65 | €60 | €2,058 | +€1,999 | +3346.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,182 | -€3,698 | -€2,516 | -212.9% |
| Profit (loss) for the period | 9904 | -€1,182 | -€3,698 | -€2,516 | -212.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,182 | -€3,698 | -€2,516 | -212.9% |
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 30 September 2026 via checked.be.