C & C COMPLET: 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 COMPLET
Largest movements
- Cash -€34,489
down €34,489 (-26.6%), from €129,712 to €95,223
mainly Trade debts (-€59,744) and Receivables within one year (-€19,405)
- Stocks and contracts -€32,914
down €32,914 (-17.5%), from €188,442 to €155,528
- Receivables within one year +€19,405
up €19,405 (+46.6%), from €41,639 to €61,044
- Tangible fixed assets -€6,241
down €6,241 (-15.7%), from €39,845 to €33,604
of which Furniture and vehicles: -€15,196
- Profit (loss) carried forward +€95,147
new in 2025: €95,147
- Reserves -€71,923
down €71,923 (-42.7%), from €168,605 to €96,683
- Trade debts -€59,744
down €59,744 (-78.1%), from €76,540 to €16,796
- Short-term financial debts -€16,425
down €16,425 (-56.1%), from €29,256 to €12,831
- Debts after one year -€7,520
no longer reported in 2025 (was €7,520)
- Gross operating margin -€16,800
down €16,800 (-12.3%), from €136,821 to €120,021
- Taxes -€9,595
down €9,595 (-38.9%), from €24,680 to €15,085
- Staff costs +€6,595
up €6,595 (+16.0%), from €41,289 to €47,884
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 | €402,725 | €349,459 | -€53,265 | -13.2% |
| Fixed assets | 21/28 | €39,845 | €33,604 | -€6,241 | -15.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €39,845 | €33,604 | -€6,241 | -15.7% |
| Land and buildings | 22 | €0 | €5,048 | +€5,048 | |
| Plant, machinery and equipment | 23 | €18,147 | €22,053 | +€3,906 | +21.5% |
| Furniture and vehicles | 24 | €21,698 | €6,502 | -€15,196 | -70.0% |
| Current assets | 29/58 | €362,879 | €315,855 | -€47,024 | -13.0% |
| Stocks and contracts in progress | 3 | €188,442 | €155,528 | -€32,914 | -17.5% |
| Stocks | 30/36 | €188,442 | €155,528 | -€32,914 | -17.5% |
| Amounts receivable within one year | 40/41 | €41,639 | €61,044 | +€19,405 | +46.6% |
| Trade receivables | 40 | €41,639 | €61,044 | +€19,405 | +46.6% |
| Cash at bank and in hand | 54/58 | €129,712 | €95,223 | -€34,489 | -26.6% |
| Deferred charges and accrued income | 490/1 | €3,086 | €4,060 | +€974 | +31.6% |
| Total equity and liabilities | 10/49 | €402,725 | €349,459 | -€53,265 | -13.2% |
| Equity | 10/15 | €188,375 | €211,599 | +€23,224 | +12.3% |
| Contributions | 10/11 | €19,770 | €19,770 | = | 0.0% |
| Reserves | 13 | €168,605 | €96,683 | -€71,923 | -42.7% |
| Distributable reserves | 133 | €168,605 | €96,683 | -€71,923 | -42.7% |
| Profit (loss) carried forward | 14 | - | €95,147 | +€95,147 | |
| Amounts payable | 17/49 | €214,350 | €137,860 | -€76,489 | -35.7% |
| Amounts payable after more than one year | 17 | €7,520 | - | -€7,520 | |
| Financial debts | 170/4 | €7,520 | - | -€7,520 | |
| Amounts payable within one year | 42/48 | €206,830 | €137,860 | -€68,970 | -33.3% |
| Financial debts | 43 | €29,256 | €12,831 | -€16,425 | -56.1% |
| Credit institutions | 430/8 | €29,256 | €12,831 | -€16,425 | -56.1% |
| Trade debts | 44 | €76,540 | €16,796 | -€59,744 | -78.1% |
| Suppliers | 440/4 | €76,540 | €16,796 | -€59,744 | -78.1% |
| Advances received on contracts in progress | 46 | €1,111 | - | -€1,111 | |
| Taxes, remuneration and social security | 45 | €24,047 | €27,787 | +€3,741 | +15.6% |
| Taxes | 450/3 | €23,299 | €27,787 | +€4,489 | +19.3% |
| Remuneration and social security | 454/9 | €748 | - | -€748 | |
| Other amounts payable | 47/48 | €75,877 | €80,446 | +€4,569 | +6.0% |
| Remuneration, social security and pensions | 62 | €41,289 | €47,884 | +€6,595 | +16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,149 | €19,889 | +€740 | +3.9% |
| Other operating charges | 640/8 | €2,846 | €2,836 | -€10 | -0.3% |
| Non-recurring operating charges | 66A | - | €1,020 | +€1,020 | |
| Gross operating margin | 9900 | €136,821 | €120,021 | -€16,800 | -12.3% |
| Operating profit (loss) | 9901 | €73,538 | €48,392 | -€25,145 | -34.2% |
| Financial income | 75/76B | €136 | €395 | +€259 | +191% |
| Recurring financial income | 75 | €136 | €395 | +€259 | +191% |
| Financial charges | 65/66B | €1,453 | €878 | -€575 | -39.6% |
| Recurring financial charges | 65 | €1,453 | €878 | -€575 | -39.6% |
| Profit (loss) for the period before taxes | 9903 | €72,220 | €47,909 | -€24,311 | -33.7% |
| Income taxes | 67/77 | €24,680 | €15,085 | -€9,595 | -38.9% |
| Profit (loss) for the period | 9904 | €47,540 | €32,824 | -€14,716 | -31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €47,540 | €32,824 | -€14,716 | -31.0% |
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 17 October 2026 via checked.be.