C en Co: 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 en Co
Largest movements
- Cash -€5,666
down €5,666 (-10.6%), from €53,366 to €47,700
mainly Net result for the year (-€10,748) and Tax, wage and social debts (-€2,543)
- Tangible fixed assets -€5,511
down €5,511 (-23.5%), from €23,460 to €17,949
of which Furniture and vehicles: -€5,017
- Receivables within one year -€2,668
down €2,668 (-99.4%), from €2,683 to €15
of which Trade receivables: -€2,683
- Profit (loss) carried forward -€10,748
down €10,748 (-26.8%), from €40,173 to €29,425
- Tax, wage and social debts -€2,543
no longer reported in 2026 (was €2,543)
- Gross operating margin -€14,591
down €14,591, from €11,087 to -€3,504
- Taxes -€1,952
down €1,952, from €1,728 to -€224
- Depreciation +€506
up €506 (+7.9%), from €6,374 to €6,880
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,509 | €65,664 | -€13,845 | -17.4% |
| Fixed assets | 21/28 | €23,460 | €17,949 | -€5,511 | -23.5% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €23,460 | €17,949 | -€5,511 | -23.5% |
| Plant, machinery and equipment | 23 | €2,290 | €1,796 | -€494 | -21.6% |
| Furniture and vehicles | 24 | €21,170 | €16,153 | -€5,017 | -23.7% |
| Current assets | 29/58 | €56,049 | €47,715 | -€8,334 | -14.9% |
| Amounts receivable within one year | 40/41 | €2,683 | €15 | -€2,668 | -99.4% |
| Trade receivables | 40 | €2,683 | - | -€2,683 | |
| Other amounts receivable | 41 | - | €15 | +€15 | |
| Cash at bank and in hand | 54/58 | €53,366 | €47,700 | -€5,666 | -10.6% |
| Total equity and liabilities | 10/49 | €79,509 | €65,664 | -€13,845 | -17.4% |
| Equity | 10/15 | €76,305 | €65,557 | -€10,748 | -14.1% |
| Contributions | 10/11 | €12,397 | €12,397 | = | 0.0% |
| Reserves | 13 | €23,735 | €23,735 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,659 | €20,659 | = | 0.0% |
| Other | 1319 | €20,659 | €20,659 | = | 0.0% |
| Distributable reserves | 133 | €3,076 | €3,076 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,173 | €29,425 | -€10,748 | -26.8% |
| Amounts payable | 17/49 | €3,204 | €107 | -€3,097 | -96.7% |
| Amounts payable after more than one year | 17 | €661 | - | -€661 | |
| Trade debts | 175 | €661 | - | -€661 | |
| Amounts payable within one year | 42/48 | €2,543 | €107 | -€2,436 | -95.8% |
| Trade debts | 44 | - | €107 | +€107 | |
| Suppliers | 440/4 | - | €107 | +€107 | |
| Taxes, remuneration and social security | 45 | €2,543 | - | -€2,543 | |
| Taxes | 450/3 | €2,543 | - | -€2,543 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,374 | €6,880 | +€506 | +7.9% |
| Other operating charges | 640/8 | €795 | €815 | +€20 | +2.5% |
| Gross operating margin | 9900 | €11,087 | -€3,504 | -€14,591 | |
| Operating profit (loss) | 9901 | €3,918 | -€11,199 | -€15,117 | |
| Financial income | 75/76B | €412 | €336 | -€76 | -18.4% |
| Recurring financial income | 75 | €412 | €336 | -€76 | -18.4% |
| Financial charges | 65/66B | €108 | €109 | +€1 | +0.9% |
| Recurring financial charges | 65 | €108 | €109 | +€1 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €4,222 | -€10,972 | -€15,194 | |
| Income taxes | 67/77 | €1,728 | -€224 | -€1,952 | |
| Profit (loss) for the period | 9904 | €2,494 | -€10,748 | -€13,242 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,494 | -€10,748 | -€13,242 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.