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
- Cash +€31,957
up €31,957 (+71.3%), from €44,840 to €76,797
mainly Net result for the year (+€33,566) and Receivables within one year (+€1,649)
- Receivables within one year -€1,649
down €1,649 (-15.4%), from €10,724 to €9,075
of which Other amounts receivable: -€1,649
- Reserves +€33,566
up €33,566 (+94.2%), from €35,642 to €69,207
- Trade debts -€3,094
down €3,094 (-37.7%), from €8,215 to €5,120
- Gross operating margin -€3,883
down €3,883 (-8.1%), from €47,717 to €43,834
- Other operating charges -€1,950
down €1,950 (-76.9%), from €2,537 to €586
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 | €55,564 | €85,872 | +€30,308 | +54.5% |
| Current assets | 29/58 | €55,564 | €85,872 | +€30,308 | +54.5% |
| Amounts receivable within one year | 40/41 | €10,724 | €9,075 | -€1,649 | -15.4% |
| Trade receivables | 40 | €9,075 | €9,075 | = | 0.0% |
| Other amounts receivable | 41 | €1,649 | €0 | -€1,649 | -100.0% |
| Cash at bank and in hand | 54/58 | €44,840 | €76,797 | +€31,957 | +71.3% |
| Total equity and liabilities | 10/49 | €55,564 | €85,872 | +€30,308 | +54.5% |
| Equity | 10/15 | €38,142 | €71,707 | +€33,566 | +88.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €35,642 | €69,207 | +€33,566 | +94.2% |
| Distributable reserves | 133 | €35,642 | €69,207 | +€33,566 | +94.2% |
| Amounts payable | 17/49 | €17,422 | €14,165 | -€3,258 | -18.7% |
| Amounts payable within one year | 42/48 | €17,422 | €14,165 | -€3,258 | -18.7% |
| Trade debts | 44 | €8,215 | €5,120 | -€3,094 | -37.7% |
| Suppliers | 440/4 | €8,215 | €5,120 | -€3,094 | -37.7% |
| Taxes, remuneration and social security | 45 | €9,208 | €9,044 | -€163 | -1.8% |
| Taxes | 450/3 | €9,208 | €9,044 | -€163 | -1.8% |
| Other operating charges | 640/8 | €2,537 | €586 | -€1,950 | -76.9% |
| Gross operating margin | 9900 | €47,717 | €43,834 | -€3,883 | -8.1% |
| Operating profit (loss) | 9901 | €45,180 | €43,248 | -€1,933 | -4.3% |
| Financial charges | 65/66B | €331 | €253 | -€78 | -23.5% |
| Recurring financial charges | 65 | €331 | €253 | -€78 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €44,850 | €42,995 | -€1,855 | -4.1% |
| Income taxes | 67/77 | €9,208 | €9,429 | +€221 | +2.4% |
| Profit (loss) for the period | 9904 | €35,642 | €33,566 | -€2,076 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,642 | €33,566 | -€2,076 | -5.8% |
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.