C&C Associés: 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 Associés
Largest movements
- Cash -€46,819
down €46,819 (-64.7%), from €72,324 to €25,504
mainly Receivables within one year (-€35,114) and Debts after one year (-€20,829)
- Receivables within one year +€35,114
up €35,114 (+114%), from €30,699 to €65,813
- Intangible fixed assets -€16,416
down €16,416 (-12.5%), from €131,677 to €115,262
- Tangible fixed assets +€7,058
up €7,058 (+33.8%), from €20,856 to €27,914
of which Plant, machinery and equipment: +€10,083
- Deferred charges and accrued income +€5,283
up €5,283 (+115%), from €4,602 to €9,885
- Debts after one year -€20,829
down €20,829 (-17.5%), from €119,192 to €98,363
- Trade debts -€19,379
down €19,379 (-45.6%), from €42,464 to €23,085
- Profit (loss) carried forward +€15,593
up €15,593 (+156%), from €9,975 to €25,568
- Tax, wage and social debts +€11,636
up €11,636 (+79.8%), from €14,572 to €26,208
of which Remuneration and social security: +€7,413
- Other debts -€2,753
down €2,753 (-72.9%), from €3,776 to €1,023
- Gross operating margin +€25,965
up €25,965 (+25.5%), from €101,947 to €127,912
- Staff costs +€7,660
up €7,660 (+11.5%), from €66,504 to €74,165
- Taxes +€3,617
up €3,617 (+172%), from €2,102 to €5,719
- Depreciation +€2,172
up €2,172 (+9.1%), from €23,811 to €25,983
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 | €260,158 | €244,378 | -€15,780 | -6.1% |
| Fixed assets | 21/28 | €152,534 | €143,176 | -€9,358 | -6.1% |
| Intangible fixed assets | 21 | €131,677 | €115,262 | -€16,416 | -12.5% |
| Tangible fixed assets | 22/27 | €20,856 | €27,914 | +€7,058 | +33.8% |
| Plant, machinery and equipment | 23 | €2,370 | €12,453 | +€10,083 | +425% |
| Furniture and vehicles | 24 | €18,486 | €15,461 | -€3,025 | -16.4% |
| Current assets | 29/58 | €107,624 | €101,202 | -€6,422 | -6.0% |
| Amounts receivable within one year | 40/41 | €30,699 | €65,813 | +€35,114 | +114% |
| Trade receivables | 40 | €30,699 | €65,813 | +€35,114 | +114% |
| Cash at bank and in hand | 54/58 | €72,324 | €25,504 | -€46,819 | -64.7% |
| Deferred charges and accrued income | 490/1 | €4,602 | €9,885 | +€5,283 | +115% |
| Total equity and liabilities | 10/49 | €260,158 | €244,378 | -€15,780 | -6.1% |
| Equity | 10/15 | €19,975 | €35,568 | +€15,593 | +78.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,975 | €25,568 | +€15,593 | +156% |
| Amounts payable | 17/49 | €240,183 | €208,810 | -€31,373 | -13.1% |
| Amounts payable after more than one year | 17 | €119,192 | €98,363 | -€20,829 | -17.5% |
| Financial debts | 170/4 | €119,192 | €98,363 | -€20,829 | -17.5% |
| Amounts payable within one year | 42/48 | €80,881 | €71,145 | -€9,736 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | €20,069 | €20,829 | +€760 | +3.8% |
| Trade debts | 44 | €42,464 | €23,085 | -€19,379 | -45.6% |
| Suppliers | 440/4 | €42,464 | €23,085 | -€19,379 | -45.6% |
| Taxes, remuneration and social security | 45 | €14,572 | €26,208 | +€11,636 | +79.8% |
| Taxes | 450/3 | €6,721 | €10,944 | +€4,223 | +62.8% |
| Remuneration and social security | 454/9 | €7,851 | €15,264 | +€7,413 | +94.4% |
| Other amounts payable | 47/48 | €3,776 | €1,023 | -€2,753 | -72.9% |
| Accrued charges and deferred income | 492/3 | €40,109 | €39,302 | -€807 | -2.0% |
| Remuneration, social security and pensions | 62 | €66,504 | €74,165 | +€7,660 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,811 | €25,983 | +€2,172 | +9.1% |
| Other operating charges | 640/8 | €801 | €1,182 | +€380 | +47.5% |
| Gross operating margin | 9900 | €101,947 | €127,912 | +€25,965 | +25.5% |
| Operating profit (loss) | 9901 | €10,830 | €26,583 | +€15,753 | +145% |
| Financial income | 75/76B | €201 | €119 | -€82 | -40.8% |
| Recurring financial income | 75 | €201 | €119 | -€82 | -40.8% |
| Financial charges | 65/66B | €6,109 | €5,391 | -€719 | -11.8% |
| Recurring financial charges | 65 | €6,109 | €5,391 | -€719 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €4,922 | €21,312 | +€16,390 | +333% |
| Income taxes | 67/77 | €2,102 | €5,719 | +€3,617 | +172% |
| Profit (loss) for the period | 9904 | €2,820 | €15,593 | +€12,772 | +453% |
| Profit (loss) for the period to be appropriated | 9905 | €2,820 | €15,593 | +€12,772 | +453% |
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 27 October 2026 via checked.be.