C&K: what changed
Two fiscal 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&K
Largest movements
- Cash +€43,094
up €43,094 (+117.0%), from €36,822 to €79,916
mainly Net result for the year (+€64,465) and Depreciation (+€297)
- Receivables within one year +€2,395
up €2,395 (+6.1%), from €39,325 to €41,720
of which Other amounts receivable: +€3,000
- Reserves +€64,465
up €64,465 (+168.6%), from €38,243 to €102,709
- Other debts -€16,688
down €16,688 (-89.7%), from €18,601 to €1,913
- Tax, wage and social debts -€1,705
down €1,705 (-10.1%), from €16,954 to €15,248
- Gross operating margin +€32,049
up €32,049 (+63.8%), from €50,264 to €82,313
- Taxes +€6,498
up €6,498 (+61.9%), from €10,502 to €17,000
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 | €76,757 | €121,929 | +€45,172 | +58.9% |
| Formation expenses | 20 | €297 | €0 | -€297 | -100.0% |
| Current assets | 29/58 | €76,459 | €121,929 | +€45,470 | +59.5% |
| Amounts receivable within one year | 40/41 | €39,325 | €41,720 | +€2,395 | +6.1% |
| Trade receivables | 40 | €39,325 | €38,720 | -€605 | -1.5% |
| Other amounts receivable | 41 | - | €3,000 | +€3,000 | |
| Cash at bank and in hand | 54/58 | €36,822 | €79,916 | +€43,094 | +117.0% |
| Deferred charges and accrued income | 490/1 | €312 | €293 | -€20 | -6.3% |
| Total equity and liabilities | 10/49 | €76,757 | €121,929 | +€45,172 | +58.9% |
| Equity | 10/15 | €38,363 | €102,829 | +€64,465 | +168.0% |
| Contributions | 10/11 | €120 | €120 | = | 0.0% |
| Reserves | 13 | €38,243 | €102,709 | +€64,465 | +168.6% |
| Distributable reserves | 133 | €38,243 | €102,709 | +€64,465 | +168.6% |
| Amounts payable | 17/49 | €38,394 | €19,101 | -€19,293 | -50.3% |
| Amounts payable within one year | 42/48 | €37,397 | €18,104 | -€19,293 | -51.6% |
| Trade debts | 44 | €1,841 | €942 | -€899 | -48.8% |
| Suppliers | 440/4 | €1,841 | €942 | -€899 | -48.8% |
| Taxes, remuneration and social security | 45 | €16,954 | €15,248 | -€1,705 | -10.1% |
| Taxes | 450/3 | €16,954 | €15,248 | -€1,705 | -10.1% |
| Other amounts payable | 47/48 | €18,601 | €1,913 | -€16,688 | -89.7% |
| Accrued charges and deferred income | 492/3 | €997 | €997 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €909 | €297 | -€611 | -67.3% |
| Other operating charges | 640/8 | €559 | €467 | -€92 | -16.4% |
| Gross operating margin | 9900 | €50,264 | €82,313 | +€32,049 | +63.8% |
| Operating profit (loss) | 9901 | €48,797 | €81,549 | +€32,752 | +67.1% |
| Financial charges | 65/66B | €51 | €84 | +€33 | +63.8% |
| Recurring financial charges | 65 | €51 | €84 | +€33 | +63.8% |
| Profit (loss) for the period before taxes | 9903 | €48,745 | €81,465 | +€32,720 | +67.1% |
| Income taxes | 67/77 | €10,502 | €17,000 | +€6,498 | +61.9% |
| Profit (loss) for the period | 9904 | €38,243 | €64,465 | +€26,222 | +68.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,243 | €64,465 | +€26,222 | +68.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.