C & C PROJECTEN: 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 PROJECTEN
Largest movements
- Tangible fixed assets -€21,635
down €21,635 (-4.4%), from €487,568 to €465,933
of which Land and buildings: -€12,296
- Receivables within one year -€10,634
down €10,634 (-26.9%), from €39,588 to €28,954
of which Other amounts receivable: -€6,897
- Cash +€6,871
up €6,871 (+104.6%), from €6,569 to €13,440
mainly Net result for the year (+€28,803) and Depreciation (+€22,492)
- Debts after one year -€28,535
down €28,535 (-7.2%), from €396,452 to €367,917
- Reserves +€8,397
up €8,397 (+9.3%), from €90,181 to €98,578
of which Distributable reserves: +€10,257
- Depreciation -€28,524
down €28,524 (-55.9%), from €51,015 to €22,492
- Financial charges +€6,967
up €6,967 (+75.7%), from €9,200 to €16,167
- Gross operating margin -€6,571
down €6,571 (-7.1%), from €91,928 to €85,357
- Taxes +€2,963
up €2,963 (+22.7%), from €13,044 to €16,007
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 | €544,036 | €520,130 | -€23,906 | -4.4% |
| Fixed assets | 21/28 | €488,568 | €466,933 | -€21,635 | -4.4% |
| Tangible fixed assets | 22/27 | €487,568 | €465,933 | -€21,635 | -4.4% |
| Land and buildings | 22 | €476,544 | €464,248 | -€12,296 | -2.6% |
| Plant, machinery and equipment | 23 | €1,348 | €542 | -€806 | -59.8% |
| Furniture and vehicles | 24 | €9,115 | €1,143 | -€7,973 | -87.5% |
| Other tangible fixed assets | 26 | €561 | - | -€561 | |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €55,468 | €53,197 | -€2,271 | -4.1% |
| Amounts receivable within one year | 40/41 | €39,588 | €28,954 | -€10,634 | -26.9% |
| Trade receivables | 40 | €29,188 | €25,450 | -€3,738 | -12.8% |
| Other amounts receivable | 41 | €10,400 | €3,504 | -€6,897 | -66.3% |
| Cash at bank and in hand | 54/58 | €6,569 | €13,440 | +€6,871 | +104.6% |
| Deferred charges and accrued income | 490/1 | €9,311 | €10,803 | +€1,493 | +16.0% |
| Total equity and liabilities | 10/49 | €544,036 | €520,130 | -€23,906 | -4.4% |
| Equity | 10/15 | €96,381 | €104,778 | +€8,397 | +8.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €90,181 | €98,578 | +€8,397 | +9.3% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €88,321 | €98,578 | +€10,257 | +11.6% |
| Amounts payable | 17/49 | €447,655 | €415,352 | -€32,303 | -7.2% |
| Amounts payable after more than one year | 17 | €396,452 | €367,917 | -€28,535 | -7.2% |
| Financial debts | 170/4 | €396,452 | €367,917 | -€28,535 | -7.2% |
| Amounts payable within one year | 42/48 | €51,203 | €47,435 | -€3,768 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €17,014 | €20,593 | +€3,579 | +21.0% |
| Financial debts | 43 | €11,793 | €8,811 | -€2,981 | -25.3% |
| Credit institutions | 430/8 | €11,793 | €8,811 | -€2,981 | -25.3% |
| Trade debts | 44 | €10,428 | €5,928 | -€4,500 | -43.2% |
| Suppliers | 440/4 | €10,428 | €5,928 | -€4,500 | -43.2% |
| Taxes, remuneration and social security | 45 | €11,968 | €12,102 | +€134 | +1.1% |
| Taxes | 450/3 | €11,968 | €12,102 | +€134 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,015 | €22,492 | -€28,524 | -55.9% |
| Other operating charges | 640/8 | €2,037 | €1,893 | -€144 | -7.1% |
| Non-recurring operating charges | 66A | - | €810 | +€810 | |
| Gross operating margin | 9900 | €91,928 | €85,357 | -€6,571 | -7.1% |
| Operating profit (loss) | 9901 | €38,876 | €60,163 | +€21,287 | +54.8% |
| Financial income | 75/76B | €15 | €814 | +€799 | +5220.8% |
| Recurring financial income | 75 | €15 | €814 | +€799 | +5220.8% |
| Financial charges | 65/66B | €9,200 | €16,167 | +€6,967 | +75.7% |
| Recurring financial charges | 65 | €9,200 | €16,167 | +€6,967 | +75.7% |
| Profit (loss) for the period before taxes | 9903 | €29,691 | €44,810 | +€15,119 | +50.9% |
| Income taxes | 67/77 | €13,044 | €16,007 | +€2,963 | +22.7% |
| Profit (loss) for the period | 9904 | €16,647 | €28,803 | +€12,156 | +73.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,647 | €28,803 | +€12,156 | +73.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.