C & C FACTORY: 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 FACTORY
Largest movements
- Receivables within one year -€8,688
down €8,688 (-18.0%), from €48,165 to €39,477
of which Trade receivables: -€12,792
- Tangible fixed assets -€5,189
down €5,189 (-22.1%), from €23,439 to €18,250
- Current investments -€5,000
down €5,000 (-50.0%), from €10,000 to €5,000
- Cash -€3,010
down €3,010 (-52.3%), from €5,751 to €2,741
mainly Trade debts (-€16,363) and Debts after one year (-€5,488)
- Trade debts -€16,363
down €16,363 (-90.2%), from €18,142 to €1,779
- Debts after one year -€5,488
down €5,488 (-9.3%), from €59,215 to €53,727
of which Financial debts: -€5,488
- Tax, wage and social debts +€3,155
up €3,155 (+224%), from €1,406 to €4,561
- Profit (loss) carried forward -€2,499
down €2,499 (-14.0%), from -€17,796 to -€20,295
- Financial income +€6,255
new in 2025: €6,255
of which Non-recurring financial income: +€5,900
- Gross operating margin -€5,044
down €5,044, from €3,647 to -€1,397
- Depreciation +€2,683
up €2,683 (+107%), from €2,506 to €5,189
- Financial charges -€488
down €488 (-22.8%), from €2,141 to €1,653
- Other operating charges -€273
down €273 (-34.6%), from €788 to €515
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 | €87,355 | €65,468 | -€21,887 | -25.1% |
| Fixed assets | 21/28 | €23,439 | €18,250 | -€5,189 | -22.1% |
| Tangible fixed assets | 22/27 | €23,439 | €18,250 | -€5,189 | -22.1% |
| Furniture and vehicles | 24 | €23,439 | €18,250 | -€5,189 | -22.1% |
| Current assets | 29/58 | €63,916 | €47,218 | -€16,698 | -26.1% |
| Amounts receivable within one year | 40/41 | €48,165 | €39,477 | -€8,688 | -18.0% |
| Trade receivables | 40 | €13,915 | €1,123 | -€12,792 | -91.9% |
| Other amounts receivable | 41 | €34,250 | €38,354 | +€4,104 | +12.0% |
| Current investments | 50/53 | €10,000 | €5,000 | -€5,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €5,751 | €2,741 | -€3,010 | -52.3% |
| Total equity and liabilities | 10/49 | €87,355 | €65,468 | -€21,887 | -25.1% |
| Equity | 10/15 | €1,431 | -€1,068 | -€2,499 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €627 | €627 | = | 0.0% |
| Distributable reserves | 133 | €627 | €627 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,796 | -€20,295 | -€2,499 | -14.0% |
| Amounts payable | 17/49 | €85,924 | €66,536 | -€19,388 | -22.6% |
| Amounts payable after more than one year | 17 | €59,215 | €53,727 | -€5,488 | -9.3% |
| Financial debts | 170/4 | €58,062 | €52,574 | -€5,488 | -9.5% |
| Other amounts payable | 178/9 | €1,153 | €1,153 | = | 0.0% |
| Amounts payable within one year | 42/48 | €26,709 | €12,809 | -€13,900 | -52.0% |
| Current portion of amounts payable after more than one year | 42 | €3,469 | €3,469 | = | 0.0% |
| Trade debts | 44 | €18,142 | €1,779 | -€16,363 | -90.2% |
| Suppliers | 440/4 | €18,142 | €1,779 | -€16,363 | -90.2% |
| Taxes, remuneration and social security | 45 | €1,406 | €4,561 | +€3,155 | +224% |
| Taxes | 450/3 | €1,406 | €4,561 | +€3,155 | +224% |
| Other amounts payable | 47/48 | €3,692 | €3,000 | -€692 | -18.7% |
| Non-recurring operating income | 76A | €53,631 | - | -€53,631 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,506 | €5,189 | +€2,683 | +107% |
| Other operating charges | 640/8 | €788 | €515 | -€273 | -34.6% |
| Gross operating margin | 9900 | €3,647 | -€1,397 | -€5,044 | |
| Operating profit (loss) | 9901 | €353 | -€7,101 | -€7,454 | |
| Financial income | 75/76B | - | €6,255 | +€6,255 | |
| Recurring financial income | 75 | - | €355 | +€355 | |
| Non-recurring financial income | 76B | - | €5,900 | +€5,900 | |
| Financial charges | 65/66B | €2,141 | €1,653 | -€488 | -22.8% |
| Recurring financial charges | 65 | €2,141 | €1,653 | -€488 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,788 | -€2,499 | -€711 | -39.8% |
| Profit (loss) for the period | 9904 | -€1,788 | -€2,499 | -€711 | -39.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,788 | -€2,499 | -€711 | -39.8% |
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 15 October 2026 via checked.be.