C&C Concept: what changed
Two fiscal 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 Concept
Largest movements
- Cash +€69,521
up €69,521 (+25.0%), from €278,116 to €347,637
mainly Net result for the year (+€45,666) and Stocks and contracts (+€37,733)
- Stocks and contracts -€37,733
down €37,733 (-28.3%), from €133,487 to €95,754
- Tangible fixed assets -€5,430
down €5,430 (-48.0%), from €11,305 to €5,875
of which Other tangible fixed assets: -€5,953
- Reserves +€37,000
up €37,000 (+26.9%), from €137,339 to €174,339
of which Distributable reserves: +€37,000
- Trade debts -€12,868
down €12,868 (-22.1%), from €58,345 to €45,477
- Tax, wage and social debts +€12,716
up €12,716 (+59.9%), from €21,243 to €33,960
of which Taxes: +€11,638
- Other debts -€9,368
down €9,368 (-33.7%), from €27,827 to €18,458
- Gross operating margin +€24,297
up €24,297 (+45.1%), from €53,828 to €78,125
- Taxes +€7,340
up €7,340 (+58.2%), from €12,619 to €19,959
- Depreciation +€3,828
up €3,828 (+65.4%), from €5,852 to €9,680
- Financial charges -€1,428
down €1,428 (-36.2%), from €3,944 to €2,516
- Financial income +€1,292
new in 2025: €1,292
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 | €423,018 | €451,165 | +€28,146 | +6.7% |
| Fixed assets | 21/28 | €11,415 | €5,985 | -€5,430 | -47.6% |
| Tangible fixed assets | 22/27 | €11,305 | €5,875 | -€5,430 | -48.0% |
| Plant, machinery and equipment | 23 | €2,846 | €4,272 | +€1,426 | +50.1% |
| Furniture and vehicles | 24 | €2,505 | €1,603 | -€902 | -36.0% |
| Other tangible fixed assets | 26 | €5,953 | - | -€5,953 | |
| Financial fixed assets | 28 | €110 | €110 | = | 0.0% |
| Current assets | 29/58 | €411,603 | €445,179 | +€33,576 | +8.2% |
| Stocks and contracts in progress | 3 | €133,487 | €95,754 | -€37,733 | -28.3% |
| Stocks | 30/36 | €133,487 | €95,754 | -€37,733 | -28.3% |
| Cash at bank and in hand | 54/58 | €278,116 | €347,637 | +€69,521 | +25.0% |
| Deferred charges and accrued income | 490/1 | - | €1,788 | +€1,788 | |
| Total equity and liabilities | 10/49 | €423,018 | €451,165 | +€28,146 | +6.7% |
| Equity | 10/15 | €315,604 | €353,270 | +€37,666 | +11.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €137,339 | €174,339 | +€37,000 | +26.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €135,479 | €172,479 | +€37,000 | +27.3% |
| Profit (loss) carried forward | 14 | €159,665 | €160,331 | +€666 | +0.4% |
| Amounts payable | 17/49 | €107,415 | €97,895 | -€9,520 | -8.9% |
| Amounts payable within one year | 42/48 | €107,415 | €97,895 | -€9,520 | -8.9% |
| Trade debts | 44 | €58,345 | €45,477 | -€12,868 | -22.1% |
| Suppliers | 440/4 | €58,345 | €45,477 | -€12,868 | -22.1% |
| Taxes, remuneration and social security | 45 | €21,243 | €33,960 | +€12,716 | +59.9% |
| Taxes | 450/3 | €21,243 | €32,881 | +€11,638 | +54.8% |
| Remuneration and social security | 454/9 | - | €1,078 | +€1,078 | |
| Other amounts payable | 47/48 | €27,827 | €18,458 | -€9,368 | -33.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,852 | €9,680 | +€3,828 | +65.4% |
| Other operating charges | 640/8 | €918 | €1,596 | +€678 | +73.8% |
| Gross operating margin | 9900 | €53,828 | €78,125 | +€24,297 | +45.1% |
| Operating profit (loss) | 9901 | €47,058 | €66,849 | +€19,791 | +42.1% |
| Financial income | 75/76B | - | €1,292 | +€1,292 | |
| Recurring financial income | 75 | - | €1,292 | +€1,292 | |
| Financial charges | 65/66B | €3,944 | €2,516 | -€1,428 | -36.2% |
| Recurring financial charges | 65 | €3,944 | €2,516 | -€1,428 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | €43,114 | €65,625 | +€22,511 | +52.2% |
| Income taxes | 67/77 | €12,619 | €19,959 | +€7,340 | +58.2% |
| Profit (loss) for the period | 9904 | €30,495 | €45,666 | +€15,171 | +49.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,495 | €45,666 | +€15,171 | +49.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.