C & E TRUCKING: 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 & E TRUCKING
Largest movements
- Tangible fixed assets -€72,057
down €72,057 (-17.0%), from €425,093 to €353,036
of which Leasing and similar rights: -€63,729
- Deferred charges and accrued income +€22,225
up €22,225 (+266%), from €8,352 to €30,578
- Cash +€17,874
up €17,874 (+219%), from €8,147 to €26,021
mainly Depreciation (+€114,275) and Trade debts (+€23,720)
- Receivables within one year +€11,512
up €11,512 (+5.4%), from €213,468 to €224,980
of which Trade receivables: +€10,689
- Current investments -€9,801
down €9,801 (-11.5%), from €85,075 to €75,274
- Debts after one year -€68,581
down €68,581 (-27.8%), from €246,648 to €178,067
- Trade debts +€23,720
up €23,720 (+33.3%), from €71,281 to €95,001
- Current portion of long-term debt +€13,013
up €13,013 (+16.0%), from €81,077 to €94,090
- Other operating charges -€48,287
down €48,287 (-91.7%), from €52,678 to €4,392
- Depreciation +€42,182
up €42,182 (+58.5%), from €72,093 to €114,275
- Gross operating margin -€15,732
down €15,732 (-1.9%), from €846,067 to €830,335
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 | €743,092 | €711,435 | -€31,657 | -4.3% |
| Fixed assets | 21/28 | €428,050 | €354,583 | -€73,467 | -17.2% |
| Tangible fixed assets | 22/27 | €425,093 | €353,036 | -€72,057 | -17.0% |
| Plant, machinery and equipment | 23 | €1,164 | €1,042 | -€122 | -10.5% |
| Furniture and vehicles | 24 | €26,984 | €18,778 | -€8,206 | -30.4% |
| Leasing and similar rights | 25 | €396,945 | €333,216 | -€63,729 | -16.1% |
| Financial fixed assets | 28 | €2,957 | €1,547 | -€1,410 | -47.7% |
| Current assets | 29/58 | €315,042 | €356,853 | +€41,810 | +13.3% |
| Amounts receivable within one year | 40/41 | €213,468 | €224,980 | +€11,512 | +5.4% |
| Trade receivables | 40 | €211,298 | €221,987 | +€10,689 | +5.1% |
| Other amounts receivable | 41 | €2,170 | €2,993 | +€822 | +37.9% |
| Current investments | 50/53 | €85,075 | €75,274 | -€9,801 | -11.5% |
| Cash at bank and in hand | 54/58 | €8,147 | €26,021 | +€17,874 | +219% |
| Deferred charges and accrued income | 490/1 | €8,352 | €30,578 | +€22,225 | +266% |
| Total equity and liabilities | 10/49 | €743,092 | €711,435 | -€31,657 | -4.3% |
| Equity | 10/15 | €198,553 | €198,846 | +€293 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €179,953 | €180,246 | +€293 | +0.2% |
| Tax-exempt reserves | 132 | €27,900 | €27,900 | = | 0.0% |
| Distributable reserves | 133 | €152,053 | €152,346 | +€293 | +0.2% |
| Amounts payable | 17/49 | €544,539 | €512,589 | -€31,950 | -5.9% |
| Amounts payable after more than one year | 17 | €246,648 | €178,067 | -€68,581 | -27.8% |
| Financial debts | 170/4 | €246,648 | €178,067 | -€68,581 | -27.8% |
| Amounts payable within one year | 42/48 | €295,728 | €333,157 | +€37,428 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €81,077 | €94,090 | +€13,013 | +16.0% |
| Financial debts | 43 | €13,038 | €15,512 | +€2,474 | +19.0% |
| Credit institutions | 430/8 | €13,038 | €15,512 | +€2,474 | +19.0% |
| Trade debts | 44 | €71,281 | €95,001 | +€23,720 | +33.3% |
| Suppliers | 440/4 | €71,281 | €95,001 | +€23,720 | +33.3% |
| Taxes, remuneration and social security | 45 | €107,800 | €112,504 | +€4,704 | +4.4% |
| Taxes | 450/3 | €42,150 | €49,015 | +€6,865 | +16.3% |
| Remuneration and social security | 454/9 | €65,650 | €63,489 | -€2,161 | -3.3% |
| Other amounts payable | 47/48 | €22,532 | €16,049 | -€6,482 | -28.8% |
| Accrued charges and deferred income | 492/3 | €2,164 | €1,366 | -€798 | -36.9% |
| Remuneration, social security and pensions | 62 | €691,776 | €684,431 | -€7,345 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,093 | €114,275 | +€42,182 | +58.5% |
| Other operating charges | 640/8 | €52,678 | €4,392 | -€48,287 | -91.7% |
| Gross operating margin | 9900 | €846,067 | €830,335 | -€15,732 | -1.9% |
| Operating profit (loss) | 9901 | €29,520 | €27,238 | -€2,282 | -7.7% |
| Financial income | 75/76B | €3,701 | €1,619 | -€2,082 | -56.2% |
| Recurring financial income | 75 | €3,701 | €1,619 | -€2,082 | -56.2% |
| Financial charges | 65/66B | €23,467 | €28,073 | +€4,606 | +19.6% |
| Recurring financial charges | 65 | €23,467 | €28,073 | +€4,606 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | €9,754 | €784 | -€8,970 | -92.0% |
| Income taxes | 67/77 | €4,039 | €491 | -€3,548 | -87.8% |
| Profit (loss) for the period | 9904 | €5,715 | €293 | -€5,422 | -94.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,715 | €293 | -€5,422 | -94.9% |
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 19 October 2026 via checked.be.