C'EST GONFLE: 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'EST GONFLE
Largest movements
- Tangible fixed assets -€4,860
down €4,860 (-7.7%), from €63,400 to €58,540
of which Furniture and vehicles: -€7,384
- Cash +€4,413
up €4,413 (+106%), from €4,150 to €8,563
mainly Depreciation (+€21,431) and Other debts (+€5,070)
- Receivables within one year -€1,052
down €1,052 (-69.0%), from €1,525 to €473
of which Trade receivables: -€1,071
- Trade debts -€12,204
down €12,204 (-28.1%), from €43,458 to €31,255
- Other debts +€5,070
up €5,070 (+46.2%), from €10,971 to €16,040
- Profit (loss) carried forward +€2,513
up €2,513 (+42.9%), from -€5,859 to -€3,346
- Current portion of long-term debt +€1,667
up €1,667 (+44.5%), from €3,748 to €5,415
- Accrued charges and deferred income +€1,200
up €1,200 (+66.7%), from €1,800 to €3,000
- Gross operating margin +€10,607
up €10,607 (+65.2%), from €16,257 to €26,864
- Depreciation +€3,689
up €3,689 (+20.8%), from €17,742 to €21,431
- Taxes +€1,099
up €1,099 (+206%), from €533 to €1,632
- Financial charges +€447
up €447 (+53.2%), from €841 to €1,288
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 | €69,074 | €67,575 | -€1,499 | -2.2% |
| Fixed assets | 21/28 | €63,400 | €58,540 | -€4,860 | -7.7% |
| Tangible fixed assets | 22/27 | €63,400 | €58,540 | -€4,860 | -7.7% |
| Plant, machinery and equipment | 23 | €45,552 | €43,911 | -€1,641 | -3.6% |
| Furniture and vehicles | 24 | €17,848 | €10,464 | -€7,384 | -41.4% |
| Other tangible fixed assets | 26 | - | €4,165 | +€4,165 | |
| Current assets | 29/58 | €5,675 | €9,035 | +€3,361 | +59.2% |
| Amounts receivable within one year | 40/41 | €1,525 | €473 | -€1,052 | -69.0% |
| Trade receivables | 40 | €1,502 | €431 | -€1,071 | -71.3% |
| Other amounts receivable | 41 | €23 | €42 | +€19 | +82.9% |
| Cash at bank and in hand | 54/58 | €4,150 | €8,563 | +€4,413 | +106% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €69,074 | €67,575 | -€1,499 | -2.2% |
| Equity | 10/15 | -€859 | €1,654 | +€2,513 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,859 | -€3,346 | +€2,513 | +42.9% |
| Amounts payable | 17/49 | €69,933 | €65,921 | -€4,012 | -5.7% |
| Amounts payable after more than one year | 17 | €4,613 | €5,251 | +€638 | +13.8% |
| Financial debts | 170/4 | €4,613 | €5,251 | +€638 | +13.8% |
| Amounts payable within one year | 42/48 | €63,520 | €57,670 | -€5,850 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €3,748 | €5,415 | +€1,667 | +44.5% |
| Trade debts | 44 | €43,458 | €31,255 | -€12,204 | -28.1% |
| Suppliers | 440/4 | €43,458 | €31,255 | -€12,204 | -28.1% |
| Advances received on contracts in progress | 46 | €1,100 | €0 | -€1,100 | -100% |
| Taxes, remuneration and social security | 45 | €4,243 | €4,960 | +€717 | +16.9% |
| Taxes | 450/3 | €699 | €2,460 | +€1,761 | +252% |
| Remuneration and social security | 454/9 | €3,544 | €2,500 | -€1,044 | -29.5% |
| Other amounts payable | 47/48 | €10,971 | €16,040 | +€5,070 | +46.2% |
| Accrued charges and deferred income | 492/3 | €1,800 | €3,000 | +€1,200 | +66.7% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,742 | €21,431 | +€3,689 | +20.8% |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €16,257 | €26,864 | +€10,607 | +65.2% |
| Operating profit (loss) | 9901 | -€1,485 | €5,433 | +€6,917 | |
| Financial income | 75/76B | €0 | €0 | = | |
| Recurring financial income | 75 | €0 | €0 | = | |
| Financial charges | 65/66B | €841 | €1,288 | +€447 | +53.2% |
| Recurring financial charges | 65 | €841 | €1,288 | +€447 | +53.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,325 | €4,145 | +€6,470 | |
| Income taxes | 67/77 | €533 | €1,632 | +€1,099 | +206% |
| Profit (loss) for the period | 9904 | -€2,859 | €2,513 | +€5,372 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,859 | €2,513 | +€5,372 |
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 16 October 2026 via checked.be.