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C-FI: 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.

What changed

C-FI

BE 0541.591.085
NACE 46.130, Agents in the wholesale of timber and building materials
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€32,041
2024 · €15,297+€16,744
Equity
€577,582
2024 · €545,541+€32,041
Cash
€131,478
2024 · €112,982+€18,496
Balance sheet total
€1.5m
2024 · €1.3m+€197,988

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€94,303

    up €94,303 (+55.9%), from €168,697 to €263,001

    of which Trade receivables: +€94,303

  • Stocks and contracts +€92,254

    up €92,254 (+10.4%), from €884,938 to €977,192

  • Cash +€18,496

    up €18,496 (+16.4%), from €112,982 to €131,478

    mainly Trade debts (+€201,070) and Net result for the year (+€32,041)

Equity and liabilities
  • Trade debts +€201,070

    up €201,070 (+43.4%), from €463,369 to €664,439

  • Other debts -€40,111

    down €40,111 (-22.8%), from €176,286 to €136,175

  • Reserves +€24,044

    up €24,044 (+31.3%), from €76,736 to €100,780

    of which Distributable reserves: +€24,044

Income statement
  • Turnover +€327,689

    up €327,689 (+9.0%), from €3.6m to €4.0m

  • Purchases and services +€279,670

    up €279,670 (+8.2%), from €3.4m to €3.7m

  • Gross operating margin +€42,996

    up €42,996 (+18.1%), from €237,756 to €280,752

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €15,297
Gross operating margin +€42,996
Staff costs -€14,959
Depreciation +€14
Other operating charges +€49
Other operating items -€512
Financial income -€255
Financial charges -€558
Taxes -€10,031
Result 2025 €32,041

Cash bridge derived

cash 2024 to 2025

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.

From operations +€21,451
Investment -€2,955
Financing €0
Cash 2024 €112,982
Net result for the year +€32,041
Depreciation +€8,258
Stocks and contracts -€92,254
Receivables within one year -€94,303
Deferred charges and accrued income +€1,762
Trade debts +€201,070
Tax, wage and social debts +€4,989
Other debts -€40,111
Investment in fixed assets (net) -€2,955
Cash 2025 €131,478
Every line side by side 53 lines
Line Code 2024 2025 Change %
Total assets 20/58 €1,303,177 €1,501,165 +€197,988 +15.2%
Fixed assets 21/28 €134,797 €129,494 -€5,303 -3.9%
Intangible fixed assets 21 €0 €0 =
Tangible fixed assets 22/27 €130,575 €125,272 -€5,303 -4.1%
Land and buildings 22 €113,370 €108,192 -€5,178 -4.6%
Plant, machinery and equipment 23 €0 €0 =
Furniture and vehicles 24 €0 €2,364 +€2,364
Other tangible fixed assets 26 €17,205 €14,716 -€2,489 -14.5%
Financial fixed assets 28 €4,222 €4,222 = 0.0%
Current assets 29/58 €1,168,380 €1,371,671 +€203,292 +17.4%
Stocks and contracts in progress 3 €884,938 €977,192 +€92,254 +10.4%
Stocks 30/36 €884,938 €977,192 +€92,254 +10.4%
Amounts receivable within one year 40/41 €168,697 €263,001 +€94,303 +55.9%
Trade receivables 40 €159,368 €253,671 +€94,303 +59.2%
Other amounts receivable 41 €9,330 €9,330 = 0.0%
Cash at bank and in hand 54/58 €112,982 €131,478 +€18,496 +16.4%
Deferred charges and accrued income 490/1 €1,762 €0 -€1,762 -100.0%
Total equity and liabilities 10/49 €1,303,177 €1,501,165 +€197,988 +15.2%
Equity 10/15 €545,541 €577,582 +€32,041 +5.9%
Contributions 10/11 €138,570 €138,570 = 0.0%
Capital 10 €138,570 €138,570 = 0.0%
Issued capital 100 €138,570 €138,570 = 0.0%
Reserves 13 €76,736 €100,780 +€24,044 +31.3%
Non-distributable reserves 130/1 €5,860 €5,860 = 0.0%
Legal reserve 130 €5,860 €5,860 = 0.0%
Distributable reserves 133 €70,876 €94,920 +€24,044 +33.9%
Profit (loss) carried forward 14 €330,235 €338,232 +€7,997 +2.4%
Amounts payable 17/49 €757,636 €923,583 +€165,947 +21.9%
Amounts payable after more than one year 17 €39,770 €39,770 = 0.0%
Financial debts 170/4 €39,770 €39,770 = 0.0%
Amounts payable within one year 42/48 €717,866 €883,814 +€165,947 +23.1%
Trade debts 44 €463,369 €664,439 +€201,070 +43.4%
Suppliers 440/4 €463,369 €664,439 +€201,070 +43.4%
Taxes, remuneration and social security 45 €78,211 €83,200 +€4,989 +6.4%
Taxes 450/3 €73,203 €50,036 -€23,167 -31.6%
Remuneration and social security 454/9 €5,008 €33,164 +€28,156 +562.2%
Other amounts payable 47/48 €176,286 €136,175 -€40,111 -22.8%
Turnover 70 €3,640,941 €3,968,630 +€327,689 +9.0%
Goods, raw materials, services and sundry goods 60/61 €3,425,811 €3,705,481 +€279,670 +8.2%
Remuneration, social security and pensions 62 €200,990 €215,949 +€14,959 +7.4%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €8,272 €8,258 -€14 -0.2%
Other operating charges 640/8 €575 €526 -€49 -8.5%
Non-recurring operating charges 66A €62 €574 +€512 +825.1%
Gross operating margin 9900 €237,756 €280,752 +€42,996 +18.1%
Operating profit (loss) 9901 €27,857 €55,445 +€27,589 +99.0%
Financial income 75/76B €290 €34 -€255 -88.2%
Recurring financial income 75 €290 €34 -€255 -88.2%
Financial charges 65/66B €2,606 €3,164 +€558 +21.4%
Recurring financial charges 65 €2,606 €3,164 +€558 +21.4%
Profit (loss) for the period before taxes 9903 €25,540 €52,315 +€26,775 +104.8%
Income taxes 67/77 €10,243 €20,274 +€10,031 +97.9%
Profit (loss) for the period 9904 €15,297 €32,041 +€16,744 +109.5%
Profit (loss) for the period to be appropriated 9905 €15,297 €32,041 +€16,744 +109.5%

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 12 October 2026 via checked.be.