C en G: 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 G
Largest movements
- Cash +€102,139
up €102,139 (+312%), from €32,765 to €134,905
mainly Current investments (+€85,000) and Depreciation (+€23,240)
- Current investments -€85,000
no longer reported in 2025 (was €85,000)
- Tangible fixed assets -€16,350
down €16,350 (-7.5%), from €218,914 to €202,564
of which Land and buildings: -€15,744
- Debts after one year -€17,484
down €17,484 (-45.5%), from €38,450 to €20,966
- Other debts +€8,749
up €8,749 (+3.2%), from €273,546 to €282,295
- Trade debts +€6,182
up €6,182 (+472%), from €1,311 to €7,493
- Gross operating margin -€3,100
down €3,100 (-8.4%), from €36,854 to €33,754
- Taxes +€1,017
up €1,017 (+108%), from €940 to €1,957
- Financial income +€635
up €635 (+49.2%), from €1,292 to €1,928
- Financial charges -€545
down €545 (-28.0%), from €1,948 to €1,403
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 | €343,270 | €344,589 | +€1,319 | +0.4% |
| Fixed assets | 21/28 | €218,914 | €202,564 | -€16,350 | -7.5% |
| Tangible fixed assets | 22/27 | €218,914 | €202,564 | -€16,350 | -7.5% |
| Land and buildings | 22 | €218,308 | €202,564 | -€15,744 | -7.2% |
| Plant, machinery and equipment | 23 | €403 | - | -€403 | |
| Furniture and vehicles | 24 | €203 | - | -€203 | |
| Current assets | 29/58 | €124,355 | €142,025 | +€17,669 | +14.2% |
| Amounts receivable within one year | 40/41 | €6,590 | €6,202 | -€388 | -5.9% |
| Trade receivables | 40 | €447 | - | -€447 | |
| Other amounts receivable | 41 | €6,143 | €6,202 | +€59 | +1.0% |
| Current investments | 50/53 | €85,000 | - | -€85,000 | |
| Cash at bank and in hand | 54/58 | €32,765 | €134,905 | +€102,139 | +312% |
| Deferred charges and accrued income | 490/1 | - | €918 | +€918 | |
| Total equity and liabilities | 10/49 | €343,270 | €344,589 | +€1,319 | +0.4% |
| Equity | 10/15 | €12,416 | €13,448 | +€1,031 | +8.3% |
| Contributions | 10/11 | €2,479 | €2,479 | = | 0.0% |
| Reserves | 13 | €9,748 | €10,771 | +€1,023 | +10.5% |
| Non-distributable reserves | 130/1 | €248 | €248 | = | 0.0% |
| Reserves not available under the articles | 1311 | €248 | €248 | = | 0.0% |
| Distributable reserves | 133 | €9,500 | €10,523 | +€1,023 | +10.8% |
| Profit (loss) carried forward | 14 | €189 | €197 | +€8 | +4.2% |
| Amounts payable | 17/49 | €330,854 | €331,141 | +€287 | +0.1% |
| Amounts payable after more than one year | 17 | €38,450 | €20,966 | -€17,484 | -45.5% |
| Financial debts | 170/4 | €38,450 | €20,966 | -€17,484 | -45.5% |
| Amounts payable within one year | 42/48 | €292,404 | €308,651 | +€16,247 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €16,994 | €17,484 | +€490 | +2.9% |
| Trade debts | 44 | €1,311 | €7,493 | +€6,182 | +472% |
| Suppliers | 440/4 | €1,311 | €7,493 | +€6,182 | +472% |
| Taxes, remuneration and social security | 45 | €552 | €1,378 | +€826 | +150% |
| Taxes | 450/3 | €552 | €1,378 | +€826 | +150% |
| Other amounts payable | 47/48 | €273,546 | €282,295 | +€8,749 | +3.2% |
| Accrued charges and deferred income | 492/3 | - | €1,525 | +€1,525 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,038 | €23,240 | +€202 | +0.9% |
| Other operating charges | 640/8 | €5,122 | €5,273 | +€151 | +2.9% |
| Gross operating margin | 9900 | €36,854 | €33,754 | -€3,100 | -8.4% |
| Operating profit (loss) | 9901 | €8,693 | €5,240 | -€3,453 | -39.7% |
| Financial income | 75/76B | €1,292 | €1,928 | +€635 | +49.2% |
| Recurring financial income | 75 | €1,292 | €1,928 | +€635 | +49.2% |
| Financial charges | 65/66B | €1,948 | €1,403 | -€545 | -28.0% |
| Recurring financial charges | 65 | €1,948 | €1,403 | -€545 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | €8,037 | €5,765 | -€2,273 | -28.3% |
| Income taxes | 67/77 | €940 | €1,957 | +€1,017 | +108% |
| Profit (loss) for the period | 9904 | €7,097 | €3,808 | -€3,289 | -46.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,097 | €3,808 | -€3,289 | -46.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.