C&E: 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&E
Largest movements
- Receivables within one year +€15,000
up €15,000 (+30.6%), from €49,000 to €64,000
of which Trade receivables: +€17,500
- Profit (loss) carried forward +€99,008
up €99,008 (+95.0%), from €104,238 to €203,245
- Debts after one year -€45,567
down €45,567 (-36.6%), from €124,569 to €79,002
- Other debts -€28,475
down €28,475 (-79.8%), from €35,702 to €7,227
- Tax, wage and social debts -€11,871
down €11,871 (-64.8%), from €18,328 to €6,457
- Financial income +€62,312
up €62,312 (+1246233.6%), from €5 to €62,317
- Taxes +€2,670
up €2,670 (+22.6%), from €11,822 to €14,492
- Gross operating margin -€2,467
down €2,467 (-4.1%), from €59,568 to €57,101
- Financial charges -€1,074
down €1,074 (-19.2%), from €5,596 to €4,522
- Other operating charges +€604
up €604 (+76.2%), from €792 to €1,396
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €349,492 | €364,000 | +€14,508 | +4.2% |
| Fixed assets | 21/28 | €300,000 | €300,000 | = | 0.0% |
| Financial fixed assets | 28 | €300,000 | €300,000 | = | 0.0% |
| Current assets | 29/58 | €49,492 | €64,000 | +€14,508 | +29.3% |
| Amounts receivable within one year | 40/41 | €49,000 | €64,000 | +€15,000 | +30.6% |
| Trade receivables | 40 | €46,500 | €64,000 | +€17,500 | +37.6% |
| Other amounts receivable | 41 | €2,500 | - | -€2,500 | |
| Cash at bank and in hand | 54/58 | €492 | - | -€492 | |
| Total equity and liabilities | 10/49 | €349,492 | €364,000 | +€14,508 | +4.2% |
| Equity | 10/15 | €124,238 | €223,245 | +€99,008 | +79.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,238 | €203,245 | +€99,008 | +95.0% |
| Amounts payable | 17/49 | €225,254 | €140,755 | -€84,499 | -37.5% |
| Amounts payable after more than one year | 17 | €124,569 | €79,002 | -€45,567 | -36.6% |
| Financial debts | 170/4 | €124,569 | €79,002 | -€45,567 | -36.6% |
| Amounts payable within one year | 42/48 | €100,685 | €61,752 | -€38,932 | -38.7% |
| Current portion of amounts payable after more than one year | 42 | €41,034 | €41,963 | +€929 | +2.3% |
| Financial debts | 43 | €4,751 | €4,422 | -€329 | -6.9% |
| Credit institutions | 430/8 | €4,751 | €4,422 | -€329 | -6.9% |
| Trade debts | 44 | €870 | €1,684 | +€814 | +93.5% |
| Suppliers | 440/4 | €870 | €1,684 | +€814 | +93.5% |
| Taxes, remuneration and social security | 45 | €18,328 | €6,457 | -€11,871 | -64.8% |
| Taxes | 450/3 | €18,328 | €6,457 | -€11,871 | -64.8% |
| Other amounts payable | 47/48 | €35,702 | €7,227 | -€28,475 | -79.8% |
| Other operating charges | 640/8 | €792 | €1,396 | +€604 | +76.2% |
| Gross operating margin | 9900 | €59,568 | €57,101 | -€2,467 | -4.1% |
| Operating profit (loss) | 9901 | €58,776 | €55,705 | -€3,071 | -5.2% |
| Financial income | 75/76B | €5 | €62,317 | +€62,312 | +1246233.6% |
| Recurring financial income | 75 | €5 | €62,317 | +€62,312 | +1246233.6% |
| Financial charges | 65/66B | €5,596 | €4,522 | -€1,074 | -19.2% |
| Recurring financial charges | 65 | €5,596 | €4,522 | -€1,074 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €53,185 | €113,499 | +€60,314 | +113.4% |
| Income taxes | 67/77 | €11,822 | €14,492 | +€2,670 | +22.6% |
| Profit (loss) for the period | 9904 | €41,363 | €99,008 | +€57,645 | +139.4% |
| Profit (loss) for the period to be appropriated | 9905 | €41,363 | €99,008 | +€57,645 | +139.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.