C & C TRANS: 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 TRANS
Largest movements
- Cash -€16,215
down €16,215 (-59.7%), from €27,178 to €10,963
mainly Contributions, distributions and other (-€20,000) and Receivables within one year (-€10,091)
- Receivables within one year +€10,091
up €10,091 (+7.6%), from €133,441 to €143,532
of which Other amounts receivable: +€7,826
- Reserves +€25,590
up €25,590 (+66.0%), from €38,782 to €64,372
- Profit (loss) carried forward -€20,000
down €20,000 (-23.9%), from €83,737 to €63,737
- Tax, wage and social debts -€6,384
down €6,384 (-52.5%), from €12,155 to €5,772
- Short-term financial debts -€4,707
down €4,707 (-100.0%), from €4,707 to €0
- Trade debts -€2,699
down €2,699 (-46.3%), from €5,828 to €3,129
- Gross operating margin +€16,629
up €16,629 (+91.8%), from €18,111 to €34,740
- Taxes +€4,809
up €4,809 (+54.5%), from €8,829 to €13,638
- Financial income -€1,165
down €1,165 (-13.3%), from €8,739 to €7,574
- Financial charges +€423
up €423 (+150.5%), from €281 to €703
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 | €171,572 | €163,353 | -€8,219 | -4.8% |
| Fixed assets | 21/28 | €1,867 | €743 | -€1,124 | -60.2% |
| Tangible fixed assets | 22/27 | €1,867 | €743 | -€1,124 | -60.2% |
| Plant, machinery and equipment | 23 | €275 | €0 | -€275 | -100.0% |
| Furniture and vehicles | 24 | €1,592 | €743 | -€849 | -53.3% |
| Current assets | 29/58 | €169,705 | €162,610 | -€7,095 | -4.2% |
| Amounts receivable within one year | 40/41 | €133,441 | €143,532 | +€10,091 | +7.6% |
| Trade receivables | 40 | €1,525 | €3,789 | +€2,264 | +148.5% |
| Other amounts receivable | 41 | €131,917 | €139,743 | +€7,826 | +5.9% |
| Cash at bank and in hand | 54/58 | €27,178 | €10,963 | -€16,215 | -59.7% |
| Deferred charges and accrued income | 490/1 | €9,085 | €8,115 | -€970 | -10.7% |
| Total equity and liabilities | 10/49 | €171,572 | €163,353 | -€8,219 | -4.8% |
| Equity | 10/15 | €128,719 | €134,309 | +€5,590 | +4.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €38,782 | €64,372 | +€25,590 | +66.0% |
| Distributable reserves | 133 | €38,782 | €64,372 | +€25,590 | +66.0% |
| Profit (loss) carried forward | 14 | €83,737 | €63,737 | -€20,000 | -23.9% |
| Amounts payable | 17/49 | €42,853 | €29,044 | -€13,809 | -32.2% |
| Amounts payable within one year | 42/48 | €42,690 | €28,901 | -€13,789 | -32.3% |
| Financial debts | 43 | €4,707 | €0 | -€4,707 | -100.0% |
| Credit institutions | 430/8 | €4,707 | €0 | -€4,707 | -100.0% |
| Trade debts | 44 | €5,828 | €3,129 | -€2,699 | -46.3% |
| Suppliers | 440/4 | €5,828 | €3,129 | -€2,699 | -46.3% |
| Taxes, remuneration and social security | 45 | €12,155 | €5,772 | -€6,384 | -52.5% |
| Taxes | 450/3 | €12,155 | €5,772 | -€6,384 | -52.5% |
| Other amounts payable | 47/48 | €20,000 | €20,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €163 | €143 | -€20 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,125 | €1,124 | -€0 | 0.0% |
| Other operating charges | 640/8 | €949 | €1,259 | +€310 | +32.7% |
| Gross operating margin | 9900 | €18,111 | €34,740 | +€16,629 | +91.8% |
| Operating profit (loss) | 9901 | €16,038 | €32,357 | +€16,319 | +101.8% |
| Financial income | 75/76B | €8,739 | €7,574 | -€1,165 | -13.3% |
| Recurring financial income | 75 | €8,739 | €7,574 | -€1,165 | -13.3% |
| Financial charges | 65/66B | €281 | €703 | +€423 | +150.5% |
| Recurring financial charges | 65 | €281 | €703 | +€423 | +150.5% |
| Profit (loss) for the period before taxes | 9903 | €24,496 | €39,228 | +€14,732 | +60.1% |
| Income taxes | 67/77 | €8,829 | €13,638 | +€4,809 | +54.5% |
| Profit (loss) for the period | 9904 | €15,667 | €25,590 | +€9,923 | +63.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,667 | €25,590 | +€9,923 | +63.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.