C-COMPANY: 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-COMPANY
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Cash -€89,414
down €89,414 (-36.9%), from €242,022 to €152,607
mainly Current investments (-€100,000) and Contributions, distributions and other (-€17,190)
- Other debts +€7,765
up €7,765 (+41.0%), from €18,921 to €26,686
- Reserves +€2,905
up €2,905 (+1.3%), from €222,218 to €225,123
of which Distributable reserves: +€2,905
- Gross operating margin +€1,544
up €1,544 (+5.0%), from €31,009 to €32,553
- Taxes +€666
up €666 (+7.9%), from €8,419 to €9,084
- Financial income +€467
up €467 (+4,665,900%), from €0 to €467
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 | €261,558 | €270,746 | +€9,188 | +3.5% |
| Fixed assets | 21/28 | €3,143 | €3,392 | +€249 | +7.9% |
| Tangible fixed assets | 22/27 | €3,143 | €3,392 | +€249 | +7.9% |
| Plant, machinery and equipment | 23 | €210 | €1,918 | +€1,708 | +813% |
| Furniture and vehicles | 24 | €2,933 | €1,474 | -€1,459 | -49.8% |
| Current assets | 29/58 | €258,415 | €267,354 | +€8,939 | +3.5% |
| Amounts receivable within one year | 40/41 | €14,535 | €14,517 | -€18 | -0.1% |
| Trade receivables | 40 | €14,529 | €14,517 | -€12 | -0.1% |
| Other amounts receivable | 41 | €6 | €0 | -€6 | -100% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €242,022 | €152,607 | -€89,414 | -36.9% |
| Deferred charges and accrued income | 490/1 | €1,858 | €230 | -€1,628 | -87.6% |
| Total equity and liabilities | 10/49 | €261,558 | €270,746 | +€9,188 | +3.5% |
| Equity | 10/15 | €228,418 | €231,323 | +€2,905 | +1.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €222,218 | €225,123 | +€2,905 | +1.3% |
| 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 | €220,358 | €223,263 | +€2,905 | +1.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €33,140 | €39,423 | +€6,283 | +19.0% |
| Amounts payable within one year | 42/48 | €32,945 | €39,221 | +€6,276 | +19.1% |
| Trade debts | 44 | €7,349 | €6,264 | -€1,085 | -14.8% |
| Suppliers | 440/4 | €7,349 | €6,264 | -€1,085 | -14.8% |
| Taxes, remuneration and social security | 45 | €6,674 | €6,271 | -€403 | -6.0% |
| Taxes | 450/3 | €6,674 | €6,271 | -€403 | -6.0% |
| Other amounts payable | 47/48 | €18,921 | €26,686 | +€7,765 | +41.0% |
| Accrued charges and deferred income | 492/3 | €195 | €202 | +€6 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,718 | €1,750 | +€32 | +1.8% |
| Other operating charges | 640/8 | €647 | €586 | -€61 | -9.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €31,009 | €32,553 | +€1,544 | +5.0% |
| Operating profit (loss) | 9901 | €28,643 | €30,217 | +€1,574 | +5.5% |
| Financial income | 75/76B | €0 | €467 | +€467 | +4,665,900% |
| Recurring financial income | 75 | €0 | €467 | +€467 | +4,665,900% |
| Financial charges | 65/66B | €1,271 | €1,504 | +€233 | +18.3% |
| Recurring financial charges | 65 | €1,271 | €1,504 | +€233 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | €27,372 | €29,180 | +€1,808 | +6.6% |
| Income taxes | 67/77 | €8,419 | €9,084 | +€666 | +7.9% |
| Profit (loss) for the period | 9904 | €18,953 | €20,095 | +€1,142 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,953 | €20,095 | +€1,142 | +6.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.