C&C HORECA: 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 HORECA
Largest movements
- Cash +€31,581
up €31,581 (+975%), from €3,239 to €34,820
mainly Trade debts (+€38,217) and Depreciation (+€10,992)
- Receivables within one year +€17,008
up €17,008 (+20.2%), from €84,040 to €101,048
of which Trade receivables: +€18,143
- Tangible fixed assets -€10,992
down €10,992 (-13.6%), from €80,774 to €69,783
of which Land and buildings: -€9,767
- Trade debts +€38,217
up €38,217 (+15,137%), from €252 to €38,470
- Tax, wage and social debts -€2,563
down €2,563 (-20.6%), from €12,437 to €9,874
of which Taxes: -€2,563
- Gross operating margin -€36,142
down €36,142 (-75.1%), from €48,126 to €11,984
- Taxes -€8,979
down €8,979 (-90.9%), from €9,874 to €896
- Depreciation -€1,002
down €1,002 (-8.4%), from €11,994 to €10,992
- Financial income +€675
up €675 (+35.9%), from €1,882 to €2,557
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 | €168,427 | €205,850 | +€37,423 | +22.2% |
| Fixed assets | 21/28 | €80,974 | €69,983 | -€10,992 | -13.6% |
| Tangible fixed assets | 22/27 | €80,774 | €69,783 | -€10,992 | -13.6% |
| Land and buildings | 22 | €79,181 | €69,414 | -€9,767 | -12.3% |
| Plant, machinery and equipment | 23 | €1,429 | €369 | -€1,060 | -74.2% |
| Furniture and vehicles | 24 | €164 | €0 | -€164 | -100% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €87,453 | €135,868 | +€48,415 | +55.4% |
| Amounts receivable within one year | 40/41 | €84,040 | €101,048 | +€17,008 | +20.2% |
| Trade receivables | 40 | €2,105 | €20,248 | +€18,143 | +862% |
| Other amounts receivable | 41 | €81,935 | €80,800 | -€1,134 | -1.4% |
| Cash at bank and in hand | 54/58 | €3,239 | €34,820 | +€31,581 | +975% |
| Deferred charges and accrued income | 490/1 | €174 | €0 | -€174 | -100% |
| Total equity and liabilities | 10/49 | €168,427 | €205,850 | +€37,423 | +22.2% |
| Equity | 10/15 | €153,088 | €154,856 | +€1,768 | +1.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €19,833 | €19,833 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €17,833 | €17,833 | = | 0.0% |
| Profit (loss) carried forward | 14 | €113,255 | €115,024 | +€1,768 | +1.6% |
| Amounts payable | 17/49 | €15,339 | €50,994 | +€35,655 | +232% |
| Amounts payable within one year | 42/48 | €15,339 | €50,994 | +€35,655 | +232% |
| Trade debts | 44 | €252 | €38,470 | +€38,217 | +15,137% |
| Suppliers | 440/4 | €252 | €38,470 | +€38,217 | +15,137% |
| Taxes, remuneration and social security | 45 | €12,437 | €9,874 | -€2,563 | -20.6% |
| Taxes | 450/3 | €12,437 | €9,874 | -€2,563 | -20.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,650 | €2,650 | = | 0.0% |
| Non-recurring operating income | 76A | €4,165 | €0 | -€4,165 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,994 | €10,992 | -€1,002 | -8.4% |
| Other operating charges | 640/8 | €884 | €650 | -€234 | -26.5% |
| Gross operating margin | 9900 | €48,126 | €11,984 | -€36,142 | -75.1% |
| Operating profit (loss) | 9901 | €35,248 | €343 | -€34,905 | -99.0% |
| Financial income | 75/76B | €1,882 | €2,557 | +€675 | +35.9% |
| Recurring financial income | 75 | €1,882 | €2,557 | +€675 | +35.9% |
| Financial charges | 65/66B | €640 | €236 | -€404 | -63.1% |
| Recurring financial charges | 65 | €640 | €236 | -€404 | -63.1% |
| Profit (loss) for the period before taxes | 9903 | €36,490 | €2,664 | -€33,827 | -92.7% |
| Income taxes | 67/77 | €9,874 | €896 | -€8,979 | -90.9% |
| Profit (loss) for the period | 9904 | €26,616 | €1,768 | -€24,848 | -93.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,616 | €1,768 | -€24,848 | -93.4% |
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 19 October 2026 via checked.be.