C&C BEKAERT: 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 BEKAERT
Largest movements
- Cash -€206,586
down €206,586 (-85.5%), from €241,664 to €35,078
mainly Other debts (-€171,092) and Current investments (-€30,997)
- Current investments +€30,997
up €30,997 (+63.3%), from €49,003 to €80,000
- Receivables within one year +€21,941
up €21,941 (+132%), from €16,612 to €38,552
of which Other amounts receivable: +€21,244
- Tangible fixed assets -€16,642
down €16,642 (-20.2%), from €82,321 to €65,679
of which Furniture and vehicles: -€16,055
- Other debts -€171,092
down €171,092 (-88.8%), from €192,579 to €21,487
- Depreciation +€15,752
up €15,752 (+1,769%), from €890 to €16,642
- Taxes -€6,819
down €6,819 (-84.0%), from €8,119 to €1,300
- Financial charges +€4,496
up €4,496 (+740%), from €607 to €5,103
of which Financial charges: +€4,496
- Financial income -€1,510
down €1,510 (-80.4%), from €1,877 to €367
of which Financial income: -€1,510
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 | €391,586 | €221,432 | -€170,154 | -43.5% |
| Fixed assets | 21/28 | €82,321 | €65,679 | -€16,642 | -20.2% |
| Tangible fixed assets | 22/27 | €82,321 | €65,679 | -€16,642 | -20.2% |
| Plant, machinery and equipment | 23 | €2,924 | €2,337 | -€587 | -20.1% |
| Furniture and vehicles | 24 | €79,397 | €63,342 | -€16,055 | -20.2% |
| Current assets | 29/58 | €309,266 | €155,754 | -€153,512 | -49.6% |
| Amounts receivable within one year | 40/41 | €16,612 | €38,552 | +€21,941 | +132% |
| Trade receivables | 40 | €3,700 | €4,397 | +€697 | +18.8% |
| Other amounts receivable | 41 | €12,911 | €34,155 | +€21,244 | +165% |
| Current investments | 50/53 | €49,003 | €80,000 | +€30,997 | +63.3% |
| Cash at bank and in hand | 54/58 | €241,664 | €35,078 | -€206,586 | -85.5% |
| Deferred charges and accrued income | 490/1 | €1,988 | €2,124 | +€136 | +6.9% |
| Total equity and liabilities | 10/49 | €391,586 | €221,432 | -€170,154 | -43.5% |
| Equity | 10/15 | €194,783 | €197,569 | +€2,786 | +1.4% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €194,783 | €197,569 | +€2,786 | +1.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €194,783 | €197,569 | +€2,786 | +1.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €196,804 | €23,863 | -€172,940 | -87.9% |
| Amounts payable within one year | 42/48 | €196,804 | €23,863 | -€172,940 | -87.9% |
| Trade debts | 44 | €4,032 | €969 | -€3,063 | -76.0% |
| Suppliers | 440/4 | €4,032 | €969 | -€3,063 | -76.0% |
| Taxes, remuneration and social security | 45 | €193 | €1,407 | +€1,214 | +630% |
| Taxes | 450/3 | €193 | €1,407 | +€1,214 | +630% |
| Other amounts payable | 47/48 | €192,579 | €21,487 | -€171,092 | -88.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €890 | €16,642 | +€15,752 | +1,769% |
| Other operating charges | 640/8 | €693 | €684 | -€9 | -1.2% |
| Gross operating margin | 9900 | €25,999 | €26,149 | +€150 | +0.6% |
| Operating profit (loss) | 9901 | €24,416 | €8,823 | -€15,593 | -63.9% |
| Financial income | 75/76B | €1,877 | €367 | -€1,510 | -80.4% |
| Recurring financial income | 75 | €1,877 | €367 | -€1,510 | -80.4% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €607 | €5,103 | +€4,496 | +740% |
| Recurring financial charges | 65 | €607 | €5,103 | +€4,496 | +740% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €25,686 | €4,087 | -€21,599 | -84.1% |
| Income taxes | 67/77 | €8,119 | €1,300 | -€6,819 | -84.0% |
| Profit (loss) for the period | 9904 | €17,566 | €2,786 | -€14,780 | -84.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,566 | €2,786 | -€14,780 | -84.1% |
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 23 October 2026 via checked.be.