C & G GESTION: 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 GESTION
Largest movements
- Tangible fixed assets -€20,103
down €20,103 (-5.2%), from €386,499 to €366,396
of which Land and buildings: -€12,486
- Cash -€4,721
down €4,721 (-75.4%), from €6,263 to €1,543
mainly Debts after one year (-€30,855) and Receivables within one year (-€2,958)
- Debts after one year -€30,855
down €30,855 (-16.7%), from €185,253 to €154,399
- Reserves +€9,849
up €9,849 (+6.2%), from €157,974 to €167,823
- Depreciation +€5,773
up €5,773 (+33.6%), from €17,188 to €22,961
- Other operating charges -€1,555
down €1,555 (-24.7%), from €6,282 to €4,728
- Taxes -€1,101
down €1,101 (-18.9%), from €5,834 to €4,733
- Gross operating margin -€976
down €976 (-2.0%), from €48,220 to €47,244
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 | €411,404 | €389,179 | -€22,225 | -5.4% |
| Fixed assets | 21/28 | €386,499 | €366,448 | -€20,051 | -5.2% |
| Tangible fixed assets | 22/27 | €386,499 | €366,396 | -€20,103 | -5.2% |
| Land and buildings | 22 | €342,589 | €330,104 | -€12,486 | -3.6% |
| Furniture and vehicles | 24 | €1,167 | €3,008 | +€1,841 | +158% |
| Leasing and similar rights | 25 | €42,743 | €33,285 | -€9,458 | -22.1% |
| Financial fixed assets | 28 | - | €52 | +€52 | |
| Current assets | 29/58 | €24,905 | €22,730 | -€2,174 | -8.7% |
| Amounts receivable within one year | 40/41 | €15,358 | €18,316 | +€2,958 | +19.3% |
| Trade receivables | 40 | €14,912 | €17,976 | +€3,065 | +20.6% |
| Other amounts receivable | 41 | €446 | €340 | -€107 | -23.9% |
| Cash at bank and in hand | 54/58 | €6,263 | €1,543 | -€4,721 | -75.4% |
| Deferred charges and accrued income | 490/1 | €3,284 | €2,872 | -€412 | -12.5% |
| Total equity and liabilities | 10/49 | €411,404 | €389,179 | -€22,225 | -5.4% |
| Equity | 10/15 | €169,974 | €179,823 | +€9,849 | +5.8% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €157,974 | €167,823 | +€9,849 | +6.2% |
| Distributable reserves | 133 | €157,974 | €167,823 | +€9,849 | +6.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €241,430 | €209,355 | -€32,074 | -13.3% |
| Amounts payable after more than one year | 17 | €185,253 | €154,399 | -€30,855 | -16.7% |
| Financial debts | 170/4 | €185,253 | €154,399 | -€30,855 | -16.7% |
| Amounts payable within one year | 42/48 | €55,015 | €54,957 | -€58 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €31,815 | €30,855 | -€960 | -3.0% |
| Financial debts | 43 | - | €2,937 | +€2,937 | |
| Credit institutions | 430/8 | - | €2,937 | +€2,937 | |
| Trade debts | 44 | €4,183 | €1,831 | -€2,353 | -56.2% |
| Suppliers | 440/4 | €4,183 | €1,831 | -€2,353 | -56.2% |
| Taxes, remuneration and social security | 45 | €3,014 | €4,206 | +€1,192 | +39.6% |
| Taxes | 450/3 | €1,734 | €4,206 | +€2,472 | +143% |
| Remuneration and social security | 454/9 | €1,280 | €0 | -€1,280 | -100% |
| Other amounts payable | 47/48 | €16,003 | €15,128 | -€875 | -5.5% |
| Accrued charges and deferred income | 492/3 | €1,161 | €0 | -€1,161 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,188 | €22,961 | +€5,773 | +33.6% |
| Other operating charges | 640/8 | €6,282 | €4,728 | -€1,555 | -24.7% |
| Gross operating margin | 9900 | €48,220 | €47,244 | -€976 | -2.0% |
| Operating profit (loss) | 9901 | €24,749 | €19,555 | -€5,194 | -21.0% |
| Financial income | 75/76B | €425 | €0 | -€425 | -100.0% |
| Recurring financial income | 75 | €425 | €0 | -€425 | -100.0% |
| Financial charges | 65/66B | €5,153 | €4,973 | -€180 | -3.5% |
| Recurring financial charges | 65 | €5,153 | €4,973 | -€180 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €20,021 | €14,582 | -€5,439 | -27.2% |
| Income taxes | 67/77 | €5,834 | €4,733 | -€1,101 | -18.9% |
| Profit (loss) for the period | 9904 | €14,187 | €9,849 | -€4,338 | -30.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,187 | €9,849 | -€4,338 | -30.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.