C&C Advisory: 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 Advisory
Largest movements
- Tangible fixed assets +€27,170
up €27,170 (+16.5%), from €164,686 to €191,856
of which Furniture and vehicles: +€38,603
- Current investments -€20,000
no longer reported in 2025 (was €20,000)
- Receivables within one year +€16,086
up €16,086 (+7.1%), from €226,662 to €242,747
of which Trade receivables: +€16,988
- Profit (loss) carried forward +€28,644
up €28,644 (+13.6%), from €210,508 to €239,151
- Tax, wage and social debts +€22,015
up €22,015 (+35.7%), from €61,742 to €83,756
of which Taxes: +€18,614
- Debts after one year -€20,000
down €20,000 (-17.4%), from €115,038 to €95,038
of which Other amounts payable: -€20,000
- Current portion of long-term debt -€7,377
down €7,377 (-17.5%), from €42,211 to €34,834
- Gross operating margin +€77,167
up €77,167 (+20.6%), from €375,129 to €452,296
- Staff costs +€28,962
up €28,962 (+63.1%), from €45,929 to €74,891
- Other operating charges +€7,017
up €7,017 (+151%), from €4,636 to €11,653
- Depreciation +€6,624
up €6,624 (+22.4%), from €29,571 to €36,195
- Taxes +€6,189
up €6,189 (+7.7%), from €79,860 to €86,049
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.
Derived cash bridge
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 | €437,529 | €456,896 | +€19,368 | +4.4% |
| Fixed assets | 21/28 | €164,686 | €191,856 | +€27,170 | +16.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €164,686 | €191,856 | +€27,170 | +16.5% |
| Land and buildings | 22 | €96,354 | €85,372 | -€10,983 | -11.4% |
| Plant, machinery and equipment | 23 | €2,014 | €1,564 | -€450 | -22.3% |
| Furniture and vehicles | 24 | €66,318 | €104,921 | +€38,603 | +58.2% |
| Current assets | 29/58 | €272,843 | €265,040 | -€7,803 | -2.9% |
| Amounts receivable within one year | 40/41 | €226,662 | €242,747 | +€16,086 | +7.1% |
| Trade receivables | 40 | €140,988 | €157,975 | +€16,988 | +12.0% |
| Other amounts receivable | 41 | €85,674 | €84,772 | -€902 | -1.1% |
| Current investments | 50/53 | €20,000 | - | -€20,000 | |
| Cash at bank and in hand | 54/58 | €26,181 | €22,293 | -€3,888 | -14.9% |
| Total equity and liabilities | 10/49 | €437,529 | €456,896 | +€19,368 | +4.4% |
| Equity | 10/15 | €212,363 | €241,006 | +€28,644 | +13.5% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Other | 1319 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €210,508 | €239,151 | +€28,644 | +13.6% |
| Amounts payable | 17/49 | €225,166 | €215,890 | -€9,276 | -4.1% |
| Amounts payable after more than one year | 17 | €115,038 | €95,038 | -€20,000 | -17.4% |
| Financial debts | 170/4 | €95,038 | €95,038 | = | 0.0% |
| Other amounts payable | 178/9 | €20,000 | - | -€20,000 | |
| Amounts payable within one year | 42/48 | €110,128 | €120,852 | +€10,724 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €42,211 | €34,834 | -€7,377 | -17.5% |
| Trade debts | 44 | €6,175 | €2,262 | -€3,913 | -63.4% |
| Suppliers | 440/4 | €6,175 | €2,262 | -€3,913 | -63.4% |
| Taxes, remuneration and social security | 45 | €61,742 | €83,756 | +€22,015 | +35.7% |
| Taxes | 450/3 | €55,553 | €74,167 | +€18,614 | +33.5% |
| Remuneration and social security | 454/9 | €6,189 | €9,589 | +€3,400 | +54.9% |
| Remuneration, social security and pensions | 62 | €45,929 | €74,891 | +€28,962 | +63.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,571 | €36,195 | +€6,624 | +22.4% |
| Other operating charges | 640/8 | €4,636 | €11,653 | +€7,017 | +151% |
| Gross operating margin | 9900 | €375,129 | €452,296 | +€77,167 | +20.6% |
| Operating profit (loss) | 9901 | €294,993 | €329,557 | +€34,564 | +11.7% |
| Financial income | 75/76B | €154 | €3 | -€151 | -98.1% |
| Recurring financial income | 75 | €154 | €3 | -€151 | -98.1% |
| Financial charges | 65/66B | €4,782 | €4,360 | -€422 | -8.8% |
| Recurring financial charges | 65 | €4,782 | €4,360 | -€422 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €290,366 | €325,200 | +€34,834 | +12.0% |
| Income taxes | 67/77 | €79,860 | €86,049 | +€6,189 | +7.7% |
| Profit (loss) for the period | 9904 | €210,506 | €239,151 | +€28,645 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €210,506 | €239,151 | +€28,645 | +13.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.