C & G TRANS: 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 TRANS
Largest movements
- Tangible fixed assets +€703,460
up €703,460 (+32.5%), from €2.2m to €2.9m
of which Furniture and vehicles: +€711,081
- Receivables within one year +€358,864
up €358,864 (+28.3%), from €1.3m to €1.6m
of which Trade receivables: +€263,494
- Cash -€107,354
down €107,354 (-30.2%), from €355,214 to €247,860
mainly Investment in fixed assets (net) (-€1.2m) and Receivables within one year (-€358,864)
- Debts after one year +€447,775
up €447,775 (+30.7%), from €1.5m to €1.9m
- Current portion of long-term debt +€183,822
up €183,822 (+33.6%), from €547,027 to €730,849
- Profit (loss) carried forward +€131,016
up €131,016 (+20.0%), from €655,738 to €786,753
- Trade debts +€66,683
up €66,683 (+11.5%), from €580,156 to €646,840
- Tax, wage and social debts +€62,532
up €62,532 (+13.8%), from €453,473 to €516,005
of which Remuneration and social security: +€46,242
- Gross operating margin +€273,073
up €273,073 (+7.2%), from €3.8m to €4.1m
- Staff costs +€204,373
up €204,373 (+6.6%), from €3.1m to €3.3m
- Depreciation +€72,821
up €72,821 (+18.6%), from €392,065 to €464,886
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,852,850 | €4,805,884 | +€953,034 | +24.7% |
| Fixed assets | 21/28 | €2,162,577 | €2,866,037 | +€703,460 | +32.5% |
| Tangible fixed assets | 22/27 | €2,162,577 | €2,866,037 | +€703,460 | +32.5% |
| Land and buildings | 22 | €141,230 | €133,035 | -€8,195 | -5.8% |
| Plant, machinery and equipment | 23 | €4,789 | €5,364 | +€575 | +12.0% |
| Furniture and vehicles | 24 | €2,016,558 | €2,727,638 | +€711,081 | +35.3% |
| Current assets | 29/58 | €1,690,273 | €1,939,847 | +€249,574 | +14.8% |
| Amounts receivable after more than one year | 29 | €67,859 | €65,923 | -€1,936 | -2.9% |
| Trade receivables | 290 | €67,859 | €65,923 | -€1,936 | -2.9% |
| Amounts receivable within one year | 40/41 | €1,267,200 | €1,626,064 | +€358,864 | +28.3% |
| Trade receivables | 40 | €1,215,938 | €1,479,432 | +€263,494 | +21.7% |
| Other amounts receivable | 41 | €51,263 | €146,632 | +€95,369 | +186% |
| Cash at bank and in hand | 54/58 | €355,214 | €247,860 | -€107,354 | -30.2% |
| Total equity and liabilities | 10/49 | €3,852,850 | €4,805,884 | +€953,034 | +24.7% |
| Equity | 10/15 | €676,198 | €807,213 | +€131,016 | +19.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €655,738 | €786,753 | +€131,016 | +20.0% |
| Amounts payable | 17/49 | €3,176,652 | €3,998,671 | +€822,019 | +25.9% |
| Amounts payable after more than one year | 17 | €1,456,400 | €1,904,175 | +€447,775 | +30.7% |
| Financial debts | 170/4 | €1,456,400 | €1,904,175 | +€447,775 | +30.7% |
| Amounts payable within one year | 42/48 | €1,720,252 | €2,094,496 | +€374,244 | +21.8% |
| Current portion of amounts payable after more than one year | 42 | €547,027 | €730,849 | +€183,822 | +33.6% |
| Trade debts | 44 | €580,156 | €646,840 | +€66,683 | +11.5% |
| Suppliers | 440/4 | €580,156 | €646,840 | +€66,683 | +11.5% |
| Taxes, remuneration and social security | 45 | €453,473 | €516,005 | +€62,532 | +13.8% |
| Taxes | 450/3 | €95,769 | €112,059 | +€16,290 | +17.0% |
| Remuneration and social security | 454/9 | €357,703 | €403,945 | +€46,242 | +12.9% |
| Other amounts payable | 47/48 | €139,596 | €200,802 | +€61,206 | +43.8% |
| Remuneration, social security and pensions | 62 | €3,099,833 | €3,304,206 | +€204,373 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €392,065 | €464,886 | +€72,821 | +18.6% |
| Other operating charges | 640/8 | €14,841 | €22,417 | +€7,576 | +51.0% |
| Gross operating margin | 9900 | €3,802,981 | €4,076,055 | +€273,073 | +7.2% |
| Operating profit (loss) | 9901 | €296,242 | €284,546 | -€11,696 | -3.9% |
| Financial income | 75/76B | €1,559 | €2,056 | +€496 | +31.8% |
| Recurring financial income | 75 | €1,559 | €2,056 | +€496 | +31.8% |
| Financial charges | 65/66B | €98,868 | €131,586 | +€32,718 | +33.1% |
| Recurring financial charges | 65 | €98,868 | €131,586 | +€32,718 | +33.1% |
| Profit (loss) for the period before taxes | 9903 | €198,934 | €155,016 | -€43,918 | -22.1% |
| Income taxes | 67/77 | €29,654 | €24,000 | -€5,654 | -19.1% |
| Profit (loss) for the period | 9904 | €169,279 | €131,016 | -€38,264 | -22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €169,279 | €131,016 | -€38,264 | -22.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.