C&CTRONIX: 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&CTRONIX
Largest movements
- Receivables within one year +€7,779
up €7,779 (+81.1%), from €9,589 to €17,367
of which Trade receivables: +€8,960
- Tangible fixed assets -€4,341
down €4,341 (-88.9%), from €4,885 to €545
of which Leasing and similar rights: -€3,642
- Cash -€3,472
down €3,472 (-3.6%), from €96,540 to €93,068
mainly Receivables within one year (-€7,779) and Current portion of long-term debt (-€4,268)
- Deferred charges and accrued income +€1,598
up €1,598 (+71.1%), from €2,248 to €3,846
- Stocks and contracts +€1,545
up €1,545 (+154.5%), from €1,000 to €2,545
- Reserves +€7,765
up €7,765 (+10.7%), from €72,325 to €80,089
- Current portion of long-term debt -€4,268
down €4,268 (-100.0%), from €4,268 to €0
- Other debts -€2,215
down €2,215 (-15.9%), from €13,893 to €11,678
- Gross operating margin -€5,630
down €5,630 (-24.1%), from €23,331 to €17,700
- Taxes -€1,318
down €1,318 (-23.9%), from €5,508 to €4,189
- Depreciation -€984
down €984 (-18.5%), from €5,325 to €4,341
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 | €114,262 | €117,370 | +€3,108 | +2.7% |
| Fixed assets | 21/28 | €4,885 | €545 | -€4,341 | -88.9% |
| Tangible fixed assets | 22/27 | €4,885 | €545 | -€4,341 | -88.9% |
| Land and buildings | 22 | €225 | €112 | -€112 | -50.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,019 | €432 | -€586 | -57.6% |
| Leasing and similar rights | 25 | €3,642 | €0 | -€3,642 | -100.0% |
| Current assets | 29/58 | €109,377 | €116,825 | +€7,449 | +6.8% |
| Stocks and contracts in progress | 3 | €1,000 | €2,545 | +€1,545 | +154.5% |
| Stocks | 30/36 | €1,000 | €2,545 | +€1,545 | +154.5% |
| Amounts receivable within one year | 40/41 | €9,589 | €17,367 | +€7,779 | +81.1% |
| Trade receivables | 40 | €8,096 | €17,056 | +€8,960 | +110.7% |
| Other amounts receivable | 41 | €1,492 | €311 | -€1,182 | -79.2% |
| Cash at bank and in hand | 54/58 | €96,540 | €93,068 | -€3,472 | -3.6% |
| Deferred charges and accrued income | 490/1 | €2,248 | €3,846 | +€1,598 | +71.1% |
| Total equity and liabilities | 10/49 | €114,262 | €117,370 | +€3,108 | +2.7% |
| Equity | 10/15 | €90,925 | €98,689 | +€7,765 | +8.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €72,325 | €80,089 | +€7,765 | +10.7% |
| Distributable reserves | 133 | €72,325 | €80,089 | +€7,765 | +10.7% |
| Amounts payable | 17/49 | €23,337 | €18,681 | -€4,657 | -20.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €23,216 | €18,681 | -€4,536 | -19.5% |
| Current portion of amounts payable after more than one year | 42 | €4,268 | €0 | -€4,268 | -100.0% |
| Financial debts | 43 | - | €792 | +€792 | |
| Credit institutions | 430/8 | - | €792 | +€792 | |
| Trade debts | 44 | €3,805 | €3,925 | +€120 | +3.2% |
| Suppliers | 440/4 | €3,805 | €3,925 | +€120 | +3.2% |
| Taxes, remuneration and social security | 45 | €1,251 | €2,286 | +€1,035 | +82.8% |
| Taxes | 450/3 | €1,251 | €2,286 | +€1,035 | +82.8% |
| Other amounts payable | 47/48 | €13,893 | €11,678 | -€2,215 | -15.9% |
| Accrued charges and deferred income | 492/3 | €121 | €0 | -€121 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,325 | €4,341 | -€984 | -18.5% |
| Other operating charges | 640/8 | €1,493 | €1,311 | -€182 | -12.2% |
| Gross operating margin | 9900 | €23,331 | €17,700 | -€5,630 | -24.1% |
| Operating profit (loss) | 9901 | €16,513 | €12,049 | -€4,464 | -27.0% |
| Financial income | 75/76B | €0 | €79 | +€79 | |
| Recurring financial income | 75 | €0 | €79 | +€79 | |
| Financial charges | 65/66B | €211 | €174 | -€37 | -17.6% |
| Recurring financial charges | 65 | €211 | €174 | -€37 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €16,301 | €11,954 | -€4,347 | -26.7% |
| Income taxes | 67/77 | €5,508 | €4,189 | -€1,318 | -23.9% |
| Profit (loss) for the period | 9904 | €10,793 | €7,765 | -€3,029 | -28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,793 | €7,765 | -€3,029 | -28.1% |
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 8 October 2026 via checked.be.