C&C Comptafisc: 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 Comptafisc
Largest movements
- Tangible fixed assets +€241,724
up €241,724 (+964.0%), from €25,075 to €266,799
of which Land and buildings: +€195,701
- Receivables within one year +€8,214
up €8,214 (+234.3%), from €3,506 to €11,719
of which Other amounts receivable: +€6,783
- Debts after one year +€159,870
up €159,870 (+13587.4%), from €1,177 to €161,046
- Other debts +€102,322
up €102,322 (+119.0%), from €85,973 to €188,295
- Current portion of long-term debt +€13,966
up €13,966 (+318.7%), from €4,383 to €18,349
- Reserves -€13,783
down €13,783 (-23.3%), from €59,280 to €45,497
of which Distributable reserves: -€13,783
- Tax, wage and social debts -€12,527
no longer reported in 2025 (was €12,527)
- Other operating charges +€25,042
up €25,042 (+6394.2%), from €392 to €25,434
- Gross operating margin +€12,194
up €12,194 (+12.7%), from €96,250 to €108,444
- Taxes -€9,611
down €9,611 (-77.0%), from €12,478 to €2,867
- Depreciation -€4,095
down €4,095 (-22.5%), from €18,228 to €14,133
- Financial charges +€1,482
up €1,482 (+233.7%), from €634 to €2,116
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 | €182,727 | €437,742 | +€255,016 | +139.6% |
| Fixed assets | 21/28 | €167,374 | €409,098 | +€241,724 | +144.4% |
| Tangible fixed assets | 22/27 | €25,075 | €266,799 | +€241,724 | +964.0% |
| Land and buildings | 22 | - | €195,701 | +€195,701 | |
| Plant, machinery and equipment | 23 | €631 | €249 | -€382 | -60.5% |
| Furniture and vehicles | 24 | €24,444 | €70,849 | +€46,405 | +189.8% |
| Financial fixed assets | 28 | €142,299 | €142,299 | = | 0.0% |
| Current assets | 29/58 | €15,353 | €28,644 | +€13,291 | +86.6% |
| Amounts receivable within one year | 40/41 | €3,506 | €11,719 | +€8,214 | +234.3% |
| Trade receivables | 40 | €2,475 | €3,906 | +€1,431 | +57.8% |
| Other amounts receivable | 41 | €1,031 | €7,814 | +€6,783 | +658.1% |
| Cash at bank and in hand | 54/58 | €11,466 | €15,125 | +€3,659 | +31.9% |
| Deferred charges and accrued income | 490/1 | €381 | €1,799 | +€1,418 | +372.1% |
| Total equity and liabilities | 10/49 | €182,727 | €437,742 | +€255,016 | +139.6% |
| Equity | 10/15 | €77,880 | €64,097 | -€13,783 | -17.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59,280 | €45,497 | -€13,783 | -23.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €57,420 | €43,637 | -€13,783 | -24.0% |
| Amounts payable | 17/49 | €104,847 | €373,646 | +€268,799 | +256.4% |
| Amounts payable after more than one year | 17 | €1,177 | €161,046 | +€159,870 | +13587.4% |
| Financial debts | 170/4 | €1,177 | €161,046 | +€159,870 | +13587.4% |
| Amounts payable within one year | 42/48 | €103,670 | €210,199 | +€106,529 | +102.8% |
| Current portion of amounts payable after more than one year | 42 | €4,383 | €18,349 | +€13,966 | +318.7% |
| Trade debts | 44 | €787 | €3,556 | +€2,768 | +351.7% |
| Suppliers | 440/4 | €787 | €3,556 | +€2,768 | +351.7% |
| Taxes, remuneration and social security | 45 | €12,527 | - | -€12,527 | |
| Taxes | 450/3 | €12,527 | - | -€12,527 | |
| Other amounts payable | 47/48 | €85,973 | €188,295 | +€102,322 | +119.0% |
| Accrued charges and deferred income | 492/3 | - | €2,400 | +€2,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,228 | €14,133 | -€4,095 | -22.5% |
| Other operating charges | 640/8 | €392 | €25,434 | +€25,042 | +6394.2% |
| Gross operating margin | 9900 | €96,250 | €108,444 | +€12,194 | +12.7% |
| Operating profit (loss) | 9901 | €77,631 | €68,877 | -€8,754 | -11.3% |
| Financial income | 75/76B | €921 | €77 | -€845 | -91.7% |
| Recurring financial income | 75 | €921 | €77 | -€845 | -91.7% |
| Financial charges | 65/66B | €634 | €2,116 | +€1,482 | +233.7% |
| Recurring financial charges | 65 | €634 | €2,116 | +€1,482 | +233.7% |
| Profit (loss) for the period before taxes | 9903 | €77,918 | €66,838 | -€11,080 | -14.2% |
| Income taxes | 67/77 | €12,478 | €2,867 | -€9,611 | -77.0% |
| Profit (loss) for the period | 9904 | €65,440 | €63,971 | -€1,469 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €65,440 | €63,971 | -€1,469 | -2.2% |
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 12 October 2026 via checked.be.