C et P: 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 et P
Largest movements
- Receivables within one year +€1,588
up €1,588 (+633%), from €251 to €1,838
of which Other amounts receivable: +€1,802
- Tangible fixed assets -€1,542
down €1,542 (-18.7%), from €8,255 to €6,712
of which Land and buildings: -€1,409
- Stocks and contracts +€150
up €150 (+136%), from €111 to €261
- Other debts -€7,487
down €7,487 (-18.7%), from €40,072 to €32,584
- Contributions +€6,192
up €6,192 (+49.9%), from €12,408 to €18,600
- Trade debts -€3,524
down €3,524 (-44.3%), from €7,954 to €4,430
- Profit (loss) carried forward +€2,359
up €2,359 (+3.8%), from -€62,222 to -€59,863
- Tax, wage and social debts +€1,916
up €1,916 (+285%), from €672 to €2,587
of which Taxes: +€1,916
- Purchases and services +€55,824
new in 2024: €55,824
- Gross operating margin +€13,061
up €13,061, from -€4,846 to €8,215
- Financial charges -€902
down €902 (-44.0%), from €2,049 to €1,147
- Taxes +€674
up €674 (+600%), from €112 to €786
- Other operating charges +€320
up €320 (+15.5%), from €2,062 to €2,381
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.
Derived cash bridge
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 | €9,916 | €10,175 | +€259 | +2.6% |
| Fixed assets | 21/28 | €8,618 | €7,076 | -€1,542 | -17.9% |
| Tangible fixed assets | 22/27 | €8,255 | €6,712 | -€1,542 | -18.7% |
| Land and buildings | 22 | €8,121 | €6,712 | -€1,409 | -17.3% |
| Furniture and vehicles | 24 | €133 | - | -€133 | |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €1,298 | €3,099 | +€1,801 | +139% |
| Stocks and contracts in progress | 3 | €111 | €261 | +€150 | +136% |
| Stocks | 30/36 | €111 | €261 | +€150 | +136% |
| Amounts receivable within one year | 40/41 | €251 | €1,838 | +€1,588 | +633% |
| Trade receivables | 40 | €215 | - | -€215 | |
| Other amounts receivable | 41 | €36 | €1,838 | +€1,802 | +4,965% |
| Cash at bank and in hand | 54/58 | €937 | €1,000 | +€63 | +6.8% |
| Total equity and liabilities | 10/49 | €9,916 | €10,175 | +€259 | +2.6% |
| Equity | 10/15 | -€47,955 | -€39,404 | +€8,551 | +17.8% |
| Contributions | 10/11 | €12,408 | €18,600 | +€6,192 | +49.9% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | - | €1,859 | +€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Profit (loss) carried forward | 14 | -€62,222 | -€59,863 | +€2,359 | +3.8% |
| Amounts payable | 17/49 | €57,871 | €49,579 | -€8,292 | -14.3% |
| Amounts payable within one year | 42/48 | €55,121 | €46,829 | -€8,292 | -15.0% |
| Financial debts | 43 | €6,424 | €7,227 | +€803 | +12.5% |
| Credit institutions | 430/8 | €6,424 | €7,227 | +€803 | +12.5% |
| Trade debts | 44 | €7,954 | €4,430 | -€3,524 | -44.3% |
| Suppliers | 440/4 | €7,954 | €4,430 | -€3,524 | -44.3% |
| Taxes, remuneration and social security | 45 | €672 | €2,587 | +€1,916 | +285% |
| Taxes | 450/3 | €483 | €2,399 | +€1,916 | +396% |
| Remuneration and social security | 454/9 | €188 | €188 | = | 0.0% |
| Other amounts payable | 47/48 | €40,072 | €32,584 | -€7,487 | -18.7% |
| Accrued charges and deferred income | 492/3 | €2,750 | €2,750 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €55,824 | +€55,824 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,454 | €1,542 | +€89 | +6.1% |
| Other operating charges | 640/8 | €2,062 | €2,381 | +€320 | +15.5% |
| Gross operating margin | 9900 | -€4,846 | €8,215 | +€13,061 | |
| Operating profit (loss) | 9901 | -€8,361 | €4,291 | +€12,652 | |
| Financial charges | 65/66B | €2,049 | €1,147 | -€902 | -44.0% |
| Recurring financial charges | 65 | €2,049 | €1,147 | -€902 | -44.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,410 | €3,145 | +€13,555 | |
| Income taxes | 67/77 | €112 | €786 | +€674 | +600% |
| Profit (loss) for the period | 9904 | -€10,522 | €2,359 | +€12,881 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,522 | €2,359 | +€12,881 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.