C.K.P.: 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.P.
Largest movements
- Cash +€55,162
up €55,162 (+622%), from €8,868 to €64,030
mainly Receivables within one year (+€48,147) and Net result for the year (+€33,340)
- Receivables within one year -€48,147
down €48,147 (-84.3%), from €57,147 to €9,000
of which Trade receivables: -€47,493
- Deferred charges and accrued income -€2,268
no longer reported in 2025 (was €2,268)
- Other debts -€31,742
down €31,742 (-46.2%), from €68,751 to €37,009
- Profit (loss) carried forward +€19,647
no longer reported in 2025 (was -€19,647)
- Reserves +€13,693
up €13,693 (+738%), from €1,855 to €15,548
- Tax, wage and social debts +€12,115
up €12,115 (+679%), from €1,785 to €13,900
- Trade debts -€8,422
no longer reported in 2025 (was €8,422)
- Staff costs -€35,900
down €35,900 (-83.4%), from €43,066 to €7,166
- Gross operating margin -€24,135
down €24,135 (-33.7%), from €71,579 to €47,444
- Other operating charges -€7,764
down €7,764 (-66.0%), from €11,757 to €3,993
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 | €71,810 | €76,006 | +€4,196 | +5.8% |
| Fixed assets | 21/28 | €3,527 | €2,976 | -€551 | -15.6% |
| Tangible fixed assets | 22/27 | €3,527 | €2,976 | -€551 | -15.6% |
| Plant, machinery and equipment | 23 | €3,234 | €2,976 | -€258 | -8.0% |
| Furniture and vehicles | 24 | €293 | - | -€293 | |
| Current assets | 29/58 | €68,283 | €73,030 | +€4,747 | +7.0% |
| Amounts receivable within one year | 40/41 | €57,147 | €9,000 | -€48,147 | -84.3% |
| Trade receivables | 40 | €47,493 | - | -€47,493 | |
| Other amounts receivable | 41 | €9,654 | €9,000 | -€654 | -6.8% |
| Cash at bank and in hand | 54/58 | €8,868 | €64,030 | +€55,162 | +622% |
| Deferred charges and accrued income | 490/1 | €2,268 | - | -€2,268 | |
| Total equity and liabilities | 10/49 | €71,810 | €76,006 | +€4,196 | +5.8% |
| Equity | 10/15 | -€8,243 | €25,097 | +€33,340 | |
| Contributions | 10/11 | €9,549 | €9,549 | = | 0.0% |
| Reserves | 13 | €1,855 | €15,548 | +€13,693 | +738% |
| Distributable reserves | 133 | €1,855 | €15,548 | +€13,693 | +738% |
| Profit (loss) carried forward | 14 | -€19,647 | - | +€19,647 | |
| Amounts payable | 17/49 | €80,053 | €50,909 | -€29,144 | -36.4% |
| Amounts payable within one year | 42/48 | €80,053 | €50,909 | -€29,144 | -36.4% |
| Trade debts | 44 | €8,422 | - | -€8,422 | |
| Suppliers | 440/4 | €8,422 | - | -€8,422 | |
| Advances received on contracts in progress | 46 | €1,095 | - | -€1,095 | |
| Taxes, remuneration and social security | 45 | €1,785 | €13,900 | +€12,115 | +679% |
| Taxes | 450/3 | €1,785 | €13,900 | +€12,115 | +679% |
| Other amounts payable | 47/48 | €68,751 | €37,009 | -€31,742 | -46.2% |
| Non-recurring operating income | 76A | - | €42,771 | +€42,771 | |
| Remuneration, social security and pensions | 62 | €43,066 | €7,166 | -€35,900 | -83.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €713 | €877 | +€164 | +23.0% |
| Other operating charges | 640/8 | €11,757 | €3,993 | -€7,764 | -66.0% |
| Gross operating margin | 9900 | €71,579 | €47,444 | -€24,135 | -33.7% |
| Operating profit (loss) | 9901 | €16,043 | €35,408 | +€19,365 | +121% |
| Financial charges | 65/66B | €1,314 | €1,034 | -€280 | -21.3% |
| Recurring financial charges | 65 | €1,314 | €1,034 | -€280 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €14,729 | €34,374 | +€19,645 | +133% |
| Income taxes | 67/77 | €1,000 | €1,034 | +€34 | +3.4% |
| Profit (loss) for the period | 9904 | €13,729 | €33,340 | +€19,611 | +143% |
| Profit (loss) for the period to be appropriated | 9905 | €13,729 | €33,340 | +€19,611 | +143% |
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.