C&K GROUP: 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 GROUP
Largest movements
- Receivables within one year +€3,500
up €3,500 (+55.3%), from €6,327 to €9,827
of which Other amounts receivable: +€2,102
- Cash -€2,298
no longer reported in 2025 (was €2,298)
mainly Receivables within one year (-€3,500) and Investment in fixed assets (net) (-€1,875)
- Tangible fixed assets -€319
down €319 (-4.7%), from €6,849 to €6,530
of which Plant, machinery and equipment: -€2,172
- Profit (loss) carried forward -€1,769
down €1,769 (-21.5%), from €8,218 to €6,449
- Short-term financial debts +€1,212
new in 2025: €1,212
- Other debts +€1,203
new in 2025: €1,203
- Trade debts +€213
up €213 (+5.0%), from €4,231 to €4,444
- Gross operating margin -€6,176
down €6,176 (-63.0%), from €9,808 to €3,632
- Taxes -€645
down €645 (-55.5%), from €1,162 to €517
- Financial income +€145
up €145 (+104%), from €140 to €285
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 | €15,474 | €16,357 | +€883 | +5.7% |
| Fixed assets | 21/28 | €6,849 | €6,530 | -€319 | -4.7% |
| Tangible fixed assets | 22/27 | €6,849 | €6,530 | -€319 | -4.7% |
| Plant, machinery and equipment | 23 | €6,849 | €4,676 | -€2,172 | -31.7% |
| Furniture and vehicles | 24 | - | €1,853 | +€1,853 | |
| Current assets | 29/58 | €8,625 | €9,827 | +€1,202 | +13.9% |
| Amounts receivable within one year | 40/41 | €6,327 | €9,827 | +€3,500 | +55.3% |
| Trade receivables | 40 | - | €1,398 | +€1,398 | |
| Other amounts receivable | 41 | €6,327 | €8,429 | +€2,102 | +33.2% |
| Cash at bank and in hand | 54/58 | €2,298 | - | -€2,298 | |
| Total equity and liabilities | 10/49 | €15,474 | €16,357 | +€883 | +5.7% |
| Equity | 10/15 | €8,218 | €6,449 | -€1,769 | -21.5% |
| Profit (loss) carried forward | 14 | €8,218 | €6,449 | -€1,769 | -21.5% |
| Amounts payable | 17/49 | €7,255 | €9,908 | +€2,653 | +36.6% |
| Amounts payable within one year | 42/48 | €7,255 | €9,908 | +€2,653 | +36.6% |
| Financial debts | 43 | - | €1,212 | +€1,212 | |
| Credit institutions | 430/8 | - | €1,212 | +€1,212 | |
| Trade debts | 44 | €4,231 | €4,444 | +€213 | +5.0% |
| Suppliers | 440/4 | €4,231 | €4,444 | +€213 | +5.0% |
| Taxes, remuneration and social security | 45 | €3,025 | €3,050 | +€25 | +0.8% |
| Taxes | 450/3 | €3,025 | €3,050 | +€25 | +0.8% |
| Other amounts payable | 47/48 | - | €1,203 | +€1,203 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,172 | €2,194 | +€22 | +1.0% |
| Other operating charges | 640/8 | €1,098 | €1,194 | +€96 | +8.7% |
| Non-recurring operating charges | 66A | €3,284 | - | -€3,284 | |
| Gross operating margin | 9900 | €9,808 | €3,632 | -€6,176 | -63.0% |
| Operating profit (loss) | 9901 | €3,253 | €243 | -€3,009 | -92.5% |
| Financial income | 75/76B | €140 | €285 | +€145 | +104% |
| Recurring financial income | 75 | €140 | €285 | +€145 | +104% |
| Financial charges | 65/66B | €117 | €63 | -€55 | -46.6% |
| Recurring financial charges | 65 | €117 | €63 | -€55 | -46.6% |
| Profit (loss) for the period before taxes | 9903 | €3,276 | €466 | -€2,810 | -85.8% |
| Income taxes | 67/77 | €1,162 | €517 | -€645 | -55.5% |
| Profit (loss) for the period | 9904 | €2,113 | -€51 | -€2,165 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,113 | -€51 | -€2,165 |
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 15 October 2026 via checked.be.