C.G.A. INFO: 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.G.A. INFO
Largest movements
- Receivables within one year -€2,852
down €2,852 (-4.7%), from €61,038 to €58,186
- Profit (loss) carried forward -€2,404
down €2,404 (-8.9%), from €26,983 to €24,579
- Depreciation +€50
up €50 (+15.3%), from €326 to €376
- Gross operating margin -€43
down €43 (-3.9%), from -€1,091 to -€1,134
- Other operating charges +€19
up €19 (+3.1%), from €621 to €640
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 | €62,542 | €60,476 | -€2,066 | -3.3% |
| Fixed assets | 21/28 | €570 | €995 | +€425 | +74.6% |
| Tangible fixed assets | 22/27 | €570 | €995 | +€425 | +74.6% |
| Plant, machinery and equipment | 23 | - | €995 | +€995 | |
| Furniture and vehicles | 24 | €570 | - | -€570 | |
| Current assets | 29/58 | €61,972 | €59,481 | -€2,491 | -4.0% |
| Amounts receivable within one year | 40/41 | €61,038 | €58,186 | -€2,852 | -4.7% |
| Other amounts receivable | 41 | €61,038 | €58,186 | -€2,852 | -4.7% |
| Cash at bank and in hand | 54/58 | €219 | €354 | +€135 | +61.6% |
| Deferred charges and accrued income | 490/1 | €715 | €941 | +€226 | +31.6% |
| Total equity and liabilities | 10/49 | €62,542 | €60,476 | -€2,066 | -3.3% |
| Equity | 10/15 | €62,432 | €60,028 | -€2,404 | -3.9% |
| Contributions | 10/11 | €32,226 | €32,226 | = | 0.0% |
| Reserves | 13 | €3,223 | €3,223 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,223 | €3,223 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,223 | €3,223 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,983 | €24,579 | -€2,404 | -8.9% |
| Amounts payable | 17/49 | €110 | €448 | +€338 | +307% |
| Amounts payable within one year | 42/48 | - | €333 | +€333 | |
| Trade debts | 44 | - | €333 | +€333 | |
| Suppliers | 440/4 | - | €333 | +€333 | |
| Accrued charges and deferred income | 492/3 | €110 | €115 | +€5 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €326 | €376 | +€50 | +15.3% |
| Other operating charges | 640/8 | €621 | €640 | +€19 | +3.1% |
| Gross operating margin | 9900 | -€1,091 | -€1,134 | -€43 | -3.9% |
| Operating profit (loss) | 9901 | -€2,038 | -€2,150 | -€112 | -5.5% |
| Financial charges | 65/66B | €243 | €254 | +€11 | +4.5% |
| Recurring financial charges | 65 | €243 | €254 | +€11 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,281 | -€2,404 | -€123 | -5.4% |
| Profit (loss) for the period | 9904 | -€2,281 | -€2,404 | -€123 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,281 | -€2,404 | -€123 | -5.4% |
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 17 October 2026 via checked.be.