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
- Tangible fixed assets -€43,296
down €43,296 (-50.2%), from €86,294 to €42,998
of which Leasing and similar rights: -€41,911
- Deferred charges and accrued income +€22,500
up €22,500, from €0 to €22,500
- Cash +€7,425
up €7,425 (+30.6%), from €24,276 to €31,700
mainly Depreciation (+€43,296) and Trade debts (+€134)
- Profit (loss) carried forward -€10,874
down €10,874 (-5.9%), from -€185,687 to -€196,561
- Other debts -€2,614
down €2,614 (-0.9%), from €277,621 to €275,006
- Gross operating margin +€31,720
up €31,720 (+840.9%), from €3,772 to €35,492
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 | €110,661 | €97,307 | -€13,354 | -12.1% |
| Fixed assets | 21/28 | €86,294 | €42,998 | -€43,296 | -50.2% |
| Tangible fixed assets | 22/27 | €86,294 | €42,998 | -€43,296 | -50.2% |
| Land and buildings | 22 | €817 | €545 | -€272 | -33.3% |
| Leasing and similar rights | 25 | €83,822 | €41,911 | -€41,911 | -50.0% |
| Other tangible fixed assets | 26 | €1,656 | €543 | -€1,113 | -67.2% |
| Current assets | 29/58 | €24,367 | €54,309 | +€29,942 | +122.9% |
| Amounts receivable within one year | 40/41 | €91 | €109 | +€18 | +19.7% |
| Trade receivables | 40 | - | €99 | +€99 | |
| Other amounts receivable | 41 | €91 | €10 | -€81 | -89.2% |
| Cash at bank and in hand | 54/58 | €24,276 | €31,700 | +€7,425 | +30.6% |
| Deferred charges and accrued income | 490/1 | €0 | €22,500 | +€22,500 | |
| Total equity and liabilities | 10/49 | €110,661 | €97,307 | -€13,354 | -12.1% |
| Equity | 10/15 | -€167,087 | -€177,961 | -€10,874 | -6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€185,687 | -€196,561 | -€10,874 | -5.9% |
| Amounts payable | 17/49 | €277,748 | €275,268 | -€2,480 | -0.9% |
| Amounts payable within one year | 42/48 | €277,748 | €275,268 | -€2,480 | -0.9% |
| Trade debts | 44 | €128 | €262 | +€134 | +105.1% |
| Suppliers | 440/4 | €128 | €262 | +€134 | +105.1% |
| Other amounts payable | 47/48 | €277,621 | €275,006 | -€2,614 | -0.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,296 | €43,296 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,984 | €3,058 | +€74 | +2.5% |
| Gross operating margin | 9900 | €3,772 | €35,492 | +€31,720 | +840.9% |
| Operating profit (loss) | 9901 | -€42,508 | -€10,861 | +€31,646 | +74.4% |
| Financial income | 75/76B | €33 | €33 | -€0 | -1.2% |
| Recurring financial income | 75 | €33 | €33 | -€0 | -1.2% |
| Financial charges | 65/66B | €44 | €45 | +€1 | +3.3% |
| Recurring financial charges | 65 | €44 | €45 | +€1 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | -€42,518 | -€10,874 | +€31,644 | +74.4% |
| Profit (loss) for the period | 9904 | -€42,518 | -€10,874 | +€31,644 | +74.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,518 | -€10,874 | +€31,644 | +74.4% |
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.