C.K. 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.K. GESTION
Largest movements
- Tangible fixed assets -€65,661
down €65,661 (-8.2%), from €801,236 to €735,575
of which Land and buildings: -€49,192
- Cash +€30,807
up €30,807 (+18.2%), from €169,722 to €200,529
mainly Depreciation (+€74,020) and Deferred charges and accrued income (+€5,952)
- Debts after one year -€23,365
down €23,365 (-72.2%), from €32,368 to €9,003
of which Financial debts: -€23,495
- Profit (loss) carried forward -€12,293
down €12,293 (-1.4%), from €877,760 to €865,467
- Gross operating margin -€19,000
down €19,000 (-20.9%), from €90,868 to €71,868
- Depreciation +€11,006
up €11,006 (+17.5%), from €63,014 to €74,020
- Taxes -€3,395
no longer reported in 2025 (was €3,395)
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 | €1,008,562 | €972,986 | -€35,576 | -3.5% |
| Fixed assets | 21/28 | €801,236 | €735,575 | -€65,661 | -8.2% |
| Tangible fixed assets | 22/27 | €801,236 | €735,575 | -€65,661 | -8.2% |
| Land and buildings | 22 | €715,840 | €666,648 | -€49,192 | -6.9% |
| Furniture and vehicles | 24 | €57,945 | €47,822 | -€10,123 | -17.5% |
| Leasing and similar rights | 25 | €27,451 | €21,105 | -€6,346 | -23.1% |
| Current assets | 29/58 | €207,326 | €237,411 | +€30,085 | +14.5% |
| Amounts receivable within one year | 40/41 | €24,891 | €30,121 | +€5,230 | +21.0% |
| Trade receivables | 40 | €22,307 | €21,537 | -€770 | -3.5% |
| Other amounts receivable | 41 | €2,584 | €8,584 | +€6,000 | +232% |
| Cash at bank and in hand | 54/58 | €169,722 | €200,529 | +€30,807 | +18.2% |
| Deferred charges and accrued income | 490/1 | €12,713 | €6,761 | -€5,952 | -46.8% |
| Total equity and liabilities | 10/49 | €1,008,562 | €972,986 | -€35,576 | -3.5% |
| Equity | 10/15 | €885,817 | €873,523 | -€12,294 | -1.4% |
| Contributions | 10/11 | €8,057 | €8,056 | -€1 | 0.0% |
| Profit (loss) carried forward | 14 | €877,760 | €865,467 | -€12,293 | -1.4% |
| Amounts payable | 17/49 | €122,745 | €99,463 | -€23,282 | -19.0% |
| Amounts payable after more than one year | 17 | €32,368 | €9,003 | -€23,365 | -72.2% |
| Financial debts | 170/4 | €31,418 | €7,923 | -€23,495 | -74.8% |
| Other amounts payable | 178/9 | €950 | €1,080 | +€130 | +13.7% |
| Amounts payable within one year | 42/48 | €88,448 | €90,460 | +€2,012 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €23,495 | €22,320 | -€1,175 | -5.0% |
| Trade debts | 44 | €3,568 | €9,147 | +€5,579 | +156% |
| Suppliers | 440/4 | €3,568 | €9,147 | +€5,579 | +156% |
| Taxes, remuneration and social security | 45 | €5,976 | €5,120 | -€856 | -14.3% |
| Taxes | 450/3 | €5,976 | €5,120 | -€856 | -14.3% |
| Other amounts payable | 47/48 | €55,409 | €53,873 | -€1,536 | -2.8% |
| Accrued charges and deferred income | 492/3 | €1,929 | - | -€1,929 | |
| Non-recurring operating income | 76A | €10,319 | - | -€10,319 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,014 | €74,020 | +€11,006 | +17.5% |
| Other operating charges | 640/8 | €9,568 | €8,834 | -€734 | -7.7% |
| Gross operating margin | 9900 | €90,868 | €71,868 | -€19,000 | -20.9% |
| Operating profit (loss) | 9901 | €18,286 | -€10,986 | -€29,272 | |
| Financial income | 75/76B | - | €776 | +€776 | |
| Recurring financial income | 75 | - | €776 | +€776 | |
| Financial charges | 65/66B | €2,758 | €2,083 | -€675 | -24.5% |
| Recurring financial charges | 65 | €2,758 | €2,083 | -€675 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €15,528 | -€12,293 | -€27,821 | |
| Income taxes | 67/77 | €3,395 | - | -€3,395 | |
| Profit (loss) for the period | 9904 | €12,133 | -€12,293 | -€24,426 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,133 | -€12,293 | -€24,426 |
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 14 October 2026 via checked.be.