C.G.-SPOT: 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.-SPOT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€2,012
up €2,012 (+72.8%), from -€2,764 to -€752
- Other operating charges -€235
down €235 (-34.1%), from €690 to €455
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 | €395,301 | €394,058 | -€1,243 | -0.3% |
| Fixed assets | 21/28 | €26,069 | €26,069 | = | 0.0% |
| Tangible fixed assets | 22/27 | €26,069 | €26,069 | = | 0.0% |
| Land and buildings | 22 | €26,069 | €26,069 | = | 0.0% |
| Current assets | 29/58 | €369,232 | €367,989 | -€1,243 | -0.3% |
| Amounts receivable within one year | 40/41 | €369,091 | €367,791 | -€1,300 | -0.4% |
| Other amounts receivable | 41 | €369,091 | €367,791 | -€1,300 | -0.4% |
| Cash at bank and in hand | 54/58 | €141 | €198 | +€57 | +40.5% |
| Total equity and liabilities | 10/49 | €395,301 | €394,058 | -€1,243 | -0.3% |
| Equity | 10/15 | €375,403 | €374,151 | -€1,252 | -0.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Revaluation surpluses | 12 | €19,095 | €19,095 | = | 0.0% |
| Reserves | 13 | €17,375 | €17,375 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €11,225 | €11,225 | = | 0.0% |
| Profit (loss) carried forward | 14 | €277,433 | €276,181 | -€1,252 | -0.5% |
| Amounts payable | 17/49 | €19,897 | €19,907 | +€9 | 0.0% |
| Amounts payable within one year | 42/48 | €19,607 | €19,607 | = | 0.0% |
| Other amounts payable | 47/48 | €19,607 | €19,607 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €291 | €300 | +€9 | +3.2% |
| Other operating charges | 640/8 | €690 | €455 | -€235 | -34.1% |
| Gross operating margin | 9900 | -€2,764 | -€752 | +€2,012 | +72.8% |
| Operating profit (loss) | 9901 | -€3,454 | -€1,207 | +€2,247 | +65.1% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,499 | -€1,252 | +€2,247 | +64.2% |
| Profit (loss) for the period | 9904 | -€3,499 | -€1,252 | +€2,247 | +64.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,499 | -€1,252 | +€2,247 | +64.2% |
Source: filed annual accounts (NBB), financial years ended 29 September 2024 and 29 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.