C & I Services: 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 & I Services
Largest movements
- Receivables within one year +€63,760
up €63,760 (+100.1%), from €63,714 to €127,474
of which Trade receivables: +€51,547
- Deferred charges and accrued income -€12,390
no longer reported in 2025 (was €12,390)
- Profit (loss) carried forward +€24,866
up €24,866 (+317.0%), from €7,844 to €32,710
- Trade debts +€23,341
up €23,341 (+32.6%), from €71,658 to €94,999
of which Suppliers: +€16,649
- Other debts +€10,000
new in 2025: €10,000
- Tax, wage and social debts -€6,514
down €6,514 (-21.4%), from €30,376 to €23,862
of which Taxes: -€6,014
- Gross operating margin +€39,872
up €39,872 (+701.6%), from €5,683 to €45,556
- Taxes +€8,063
up €8,063 (+490.7%), from €1,643 to €9,706
- Depreciation -€3,735
no longer reported in 2025 (was €3,735)
- Financial charges +€533
up €533 (+224.7%), from €237 to €771
- Other operating charges +€467
up €467 (+178.4%), from €262 to €729
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.
Cash bridge derived
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 | €117,939 | €169,631 | +€51,692 | +43.8% |
| Fixed assets | 21/28 | €90 | €90 | = | 0.0% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €117,849 | €169,541 | +€51,692 | +43.9% |
| Amounts receivable within one year | 40/41 | €63,714 | €127,474 | +€63,760 | +100.1% |
| Trade receivables | 40 | €45,536 | €97,083 | +€51,547 | +113.2% |
| Other amounts receivable | 41 | €18,179 | €30,391 | +€12,212 | +67.2% |
| Cash at bank and in hand | 54/58 | €41,745 | €42,067 | +€322 | +0.8% |
| Deferred charges and accrued income | 490/1 | €12,390 | - | -€12,390 | |
| Total equity and liabilities | 10/49 | €117,939 | €169,631 | +€51,692 | +43.8% |
| Equity | 10/15 | €15,904 | €40,770 | +€24,866 | +156.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,844 | €32,710 | +€24,866 | +317.0% |
| Amounts payable | 17/49 | €102,034 | €128,861 | +€26,827 | +26.3% |
| Amounts payable within one year | 42/48 | €102,034 | €128,861 | +€26,827 | +26.3% |
| Trade debts | 44 | €71,658 | €94,999 | +€23,341 | +32.6% |
| Suppliers | 440/4 | €44,699 | €61,348 | +€16,649 | +37.2% |
| Bills of exchange payable | 441 | €26,959 | €33,651 | +€6,691 | +24.8% |
| Taxes, remuneration and social security | 45 | €30,376 | €23,862 | -€6,514 | -21.4% |
| Taxes | 450/3 | €28,876 | €22,862 | -€6,014 | -20.8% |
| Remuneration and social security | 454/9 | €1,500 | €1,000 | -€500 | -33.3% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,735 | - | -€3,735 | |
| Other operating charges | 640/8 | €262 | €729 | +€467 | +178.4% |
| Gross operating margin | 9900 | €5,683 | €45,556 | +€39,872 | +701.6% |
| Operating profit (loss) | 9901 | €1,686 | €44,826 | +€43,140 | +2558.1% |
| Financial income | 75/76B | €594 | €517 | -€77 | -13.0% |
| Recurring financial income | 75 | €594 | €517 | -€77 | -13.0% |
| Financial charges | 65/66B | €237 | €771 | +€533 | +224.7% |
| Recurring financial charges | 65 | €237 | €771 | +€533 | +224.7% |
| Profit (loss) for the period before taxes | 9903 | €2,043 | €44,572 | +€42,530 | +2082.2% |
| Income taxes | 67/77 | €1,643 | €9,706 | +€8,063 | +490.7% |
| Profit (loss) for the period | 9904 | €399 | €34,866 | +€34,467 | +8633.0% |
| Profit (loss) for the period to be appropriated | 9905 | €399 | €34,866 | +€34,467 | +8633.0% |
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 10 October 2026 via checked.be.