C dans l'R: 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 dans l'R
Largest movements
- Tangible fixed assets -€3,787
down €3,787 (-27.4%), from €13,833 to €10,046
of which Other tangible fixed assets: -€3,322
- Cash +€2,772
up €2,772 (+94.0%), from €2,950 to €5,722
mainly Depreciation (+€3,886) and Net result for the year (+€2,120)
- Deferred charges and accrued income +€1,406
up €1,406 (+744%), from €189 to €1,594
- Stocks and contracts +€407
up €407 (+10.3%), from €3,960 to €4,367
- Current portion of long-term debt -€2,456
no longer reported in 2025 (was €2,456)
- Profit (loss) carried forward +€2,120
up €2,120 (+3.3%), from -€64,842 to -€62,723
- Other debts +€846
up €846 (+1.2%), from €69,725 to €70,571
- Staff costs -€881
no longer reported in 2025 (was €881)
- Turnover -€569
down €569 (-2.5%), from €22,690 to €22,121
- Gross operating margin -€546
down €546 (-7.1%), from €7,680 to €7,134
- Financial charges -€419
down €419 (-50.1%), from €836 to €417
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 | €21,588 | €22,077 | +€489 | +2.3% |
| Fixed assets | 21/28 | €14,280 | €10,393 | -€3,886 | -27.2% |
| Intangible fixed assets | 21 | €397 | €298 | -€99 | -25.0% |
| Tangible fixed assets | 22/27 | €13,833 | €10,046 | -€3,787 | -27.4% |
| Plant, machinery and equipment | 23 | €622 | €442 | -€180 | -28.9% |
| Furniture and vehicles | 24 | €991 | €705 | -€286 | -28.8% |
| Other tangible fixed assets | 26 | €12,220 | €8,898 | -€3,322 | -27.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €7,308 | €11,683 | +€4,375 | +59.9% |
| Stocks and contracts in progress | 3 | €3,960 | €4,367 | +€407 | +10.3% |
| Stocks | 30/36 | €3,960 | €4,367 | +€407 | +10.3% |
| Amounts receivable within one year | 40/41 | €209 | - | -€209 | |
| Trade receivables | 40 | €34 | - | -€34 | |
| Other amounts receivable | 41 | €175 | - | -€175 | |
| Cash at bank and in hand | 54/58 | €2,950 | €5,722 | +€2,772 | +94.0% |
| Deferred charges and accrued income | 490/1 | €189 | €1,594 | +€1,406 | +744% |
| Total equity and liabilities | 10/49 | €21,588 | €22,077 | +€489 | +2.3% |
| Equity | 10/15 | -€51,192 | -€49,073 | +€2,120 | +4.1% |
| Contributions | 10/11 | €13,650 | €13,650 | = | 0.0% |
| Contributions outside capital | 11 | €13,650 | €13,650 | = | 0.0% |
| Other | 1109/19 | €13,650 | €13,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,842 | -€62,723 | +€2,120 | +3.3% |
| Amounts payable | 17/49 | €72,780 | €71,150 | -€1,631 | -2.2% |
| Amounts payable within one year | 42/48 | €72,780 | €71,150 | -€1,631 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €2,456 | - | -€2,456 | |
| Trade debts | 44 | €467 | €489 | +€23 | +4.8% |
| Suppliers | 440/4 | €467 | €489 | +€23 | +4.8% |
| Taxes, remuneration and social security | 45 | €133 | €90 | -€43 | -32.7% |
| Taxes | 450/3 | €133 | €90 | -€43 | -32.7% |
| Other amounts payable | 47/48 | €69,725 | €70,571 | +€846 | +1.2% |
| Turnover | 70 | €22,690 | €22,121 | -€569 | -2.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €15,010 | €14,987 | -€23 | -0.2% |
| Remuneration, social security and pensions | 62 | €881 | - | -€881 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,713 | €3,886 | +€174 | +4.7% |
| Other operating charges | 640/8 | €601 | €500 | -€102 | -16.9% |
| Gross operating margin | 9900 | €7,680 | €7,134 | -€546 | -7.1% |
| Operating profit (loss) | 9901 | €2,485 | €2,748 | +€263 | +10.6% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.6% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.6% |
| Financial charges | 65/66B | €836 | €417 | -€419 | -50.1% |
| Recurring financial charges | 65 | €836 | €417 | -€419 | -50.1% |
| Profit (loss) for the period before taxes | 9903 | €1,649 | €2,331 | +€682 | +41.3% |
| Income taxes | 67/77 | €277 | €211 | -€66 | -23.7% |
| Profit (loss) for the period | 9904 | €1,372 | €2,120 | +€747 | +54.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,372 | €2,120 | +€747 | +54.4% |
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 28 October 2026 via checked.be.