C & C Managing: 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 Managing
Largest movements
- Tangible fixed assets +€97,423
up €97,423 (+592.7%), from €16,437 to €113,860
of which Furniture and vehicles: +€96,260
- Cash -€38,968
down €38,968 (-23.7%), from €164,747 to €125,778
mainly Investment in fixed assets (net) (-€119,020) and Tax, wage and social debts (-€87,082)
- Receivables within one year -€24,944
down €24,944 (-10.5%), from €238,431 to €213,487
of which Trade receivables: -€45,147
- Reserves +€105,219
up €105,219 (+15.7%), from €670,000 to €775,219
of which Distributable reserves: +€105,219
- Tax, wage and social debts -€87,082
down €87,082 (-64.9%), from €134,132 to €47,050
of which Taxes: -€83,397
- Debts after one year +€49,333
new in 2025: €49,333
- Other debts -€47,698
down €47,698 (-24.8%), from €192,196 to €144,498
- Current portion of long-term debt +€16,000
new in 2025: €16,000
- Gross operating margin -€146,800
down €146,800 (-42.6%), from €344,807 to €198,007
- Taxes -€42,802
down €42,802 (-59.5%), from €71,933 to €29,131
- Depreciation +€12,473
up €12,473 (+136.7%), from €9,124 to €21,597
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 | €1,019,615 | €1,053,126 | +€33,510 | +3.3% |
| Fixed assets | 21/28 | €16,437 | €113,860 | +€97,423 | +592.7% |
| Tangible fixed assets | 22/27 | €16,437 | €113,860 | +€97,423 | +592.7% |
| Plant, machinery and equipment | 23 | €7,864 | €9,027 | +€1,163 | +14.8% |
| Furniture and vehicles | 24 | €8,574 | €104,833 | +€96,260 | +1122.7% |
| Current assets | 29/58 | €1,003,178 | €939,266 | -€63,912 | -6.4% |
| Amounts receivable after more than one year | 29 | €600,000 | €600,000 | = | 0.0% |
| Other amounts receivable | 291 | €600,000 | €600,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €238,431 | €213,487 | -€24,944 | -10.5% |
| Trade receivables | 40 | €237,765 | €192,618 | -€45,147 | -19.0% |
| Other amounts receivable | 41 | €666 | €20,869 | +€20,203 | +3032.0% |
| Cash at bank and in hand | 54/58 | €164,747 | €125,778 | -€38,968 | -23.7% |
| Total equity and liabilities | 10/49 | €1,019,615 | €1,053,126 | +€33,510 | +3.3% |
| Equity | 10/15 | €688,600 | €793,819 | +€105,219 | +15.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €670,000 | €775,219 | +€105,219 | +15.7% |
| 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 | €668,140 | €773,359 | +€105,219 | +15.7% |
| Amounts payable | 17/49 | €331,015 | €259,307 | -€71,708 | -21.7% |
| Amounts payable after more than one year | 17 | - | €49,333 | +€49,333 | |
| Financial debts | 170/4 | - | €49,333 | +€49,333 | |
| Amounts payable within one year | 42/48 | €331,015 | €209,973 | -€121,042 | -36.6% |
| Current portion of amounts payable after more than one year | 42 | - | €16,000 | +€16,000 | |
| Trade debts | 44 | €4,688 | €2,426 | -€2,261 | -48.2% |
| Suppliers | 440/4 | €4,688 | €2,426 | -€2,261 | -48.2% |
| Taxes, remuneration and social security | 45 | €134,132 | €47,050 | -€87,082 | -64.9% |
| Taxes | 450/3 | €126,831 | €43,434 | -€83,397 | -65.8% |
| Remuneration and social security | 454/9 | €7,301 | €3,616 | -€3,685 | -50.5% |
| Other amounts payable | 47/48 | €192,196 | €144,498 | -€47,698 | -24.8% |
| Remuneration, social security and pensions | 62 | €36,901 | €38,335 | +€1,434 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,124 | €21,597 | +€12,473 | +136.7% |
| Other operating charges | 640/8 | €490 | €454 | -€35 | -7.2% |
| Gross operating margin | 9900 | €344,807 | €198,007 | -€146,800 | -42.6% |
| Operating profit (loss) | 9901 | €298,292 | €137,620 | -€160,673 | -53.9% |
| Financial charges | 65/66B | €246 | €3,270 | +€3,024 | +1227.9% |
| Recurring financial charges | 65 | €246 | €3,270 | +€3,024 | +1227.9% |
| Profit (loss) for the period before taxes | 9903 | €298,046 | €134,350 | -€163,696 | -54.9% |
| Income taxes | 67/77 | €71,933 | €29,131 | -€42,802 | -59.5% |
| Profit (loss) for the period | 9904 | €226,113 | €105,219 | -€120,894 | -53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €226,113 | €105,219 | -€120,894 | -53.5% |
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 9 October 2026 via checked.be.