C&F: 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&F
Largest movements
- Receivables within one year +€804
up €804 (+6.3%), from €12,701 to €13,505
of which Other amounts receivable: +€1,327
- Tax, wage and social debts -€3,720
down €3,720 (-74.2%), from €5,011 to €1,290
- Reserves +€2,680
up €2,680 (+6.9%), from €38,704 to €41,384
of which Distributable reserves: +€2,680
- Trade debts +€1,651
up €1,651 (+51.1%), from €3,231 to €4,882
- Profit (loss) carried forward +€865
up €865, from -€865 to €0
- Gross operating margin +€5,929
up €5,929, from -€1,559 to €4,371
- Taxes +€1,290
up €1,290, from €0 to €1,290
- Financial income -€119
down €119 (-8.7%), from €1,366 to €1,247
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 | €52,701 | €53,756 | +€1,055 | +2.0% |
| Current assets | 29/58 | €52,701 | €53,756 | +€1,055 | +2.0% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,701 | €13,505 | +€804 | +6.3% |
| Trade receivables | 40 | €1,123 | €600 | -€523 | -46.6% |
| Other amounts receivable | 41 | €11,578 | €12,905 | +€1,327 | +11.5% |
| Cash at bank and in hand | 54/58 | €0 | €251 | +€251 | |
| Total equity and liabilities | 10/49 | €52,701 | €53,756 | +€1,055 | +2.0% |
| Equity | 10/15 | €44,039 | €47,584 | +€3,545 | +8.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €38,704 | €41,384 | +€2,680 | +6.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €36,844 | €39,524 | +€2,680 | +7.3% |
| Profit (loss) carried forward | 14 | -€865 | €0 | +€865 | |
| Amounts payable | 17/49 | €8,662 | €6,172 | -€2,490 | -28.7% |
| Amounts payable within one year | 42/48 | €8,662 | €6,172 | -€2,490 | -28.7% |
| Financial debts | 43 | €421 | €0 | -€421 | -100% |
| Credit institutions | 430/8 | €421 | €0 | -€421 | -100% |
| Trade debts | 44 | €3,231 | €4,882 | +€1,651 | +51.1% |
| Suppliers | 440/4 | €3,231 | €4,882 | +€1,651 | +51.1% |
| Taxes, remuneration and social security | 45 | €5,011 | €1,290 | -€3,720 | -74.2% |
| Taxes | 450/3 | €5,011 | €1,290 | -€3,720 | -74.2% |
| Other operating charges | 640/8 | €574 | €587 | +€12 | +2.2% |
| Gross operating margin | 9900 | -€1,559 | €4,371 | +€5,929 | |
| Operating profit (loss) | 9901 | -€2,133 | €3,784 | +€5,917 | |
| Financial income | 75/76B | €1,366 | €1,247 | -€119 | -8.7% |
| Recurring financial income | 75 | €1,366 | €1,247 | -€119 | -8.7% |
| Financial charges | 65/66B | €237 | €196 | -€42 | -17.7% |
| Recurring financial charges | 65 | €237 | €196 | -€42 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,005 | €4,835 | +€5,840 | |
| Income taxes | 67/77 | €0 | €1,290 | +€1,290 | |
| Profit (loss) for the period | 9904 | -€1,005 | €3,545 | +€4,550 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,005 | €3,545 | +€4,550 |
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.