C-LIVING: 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.
What changed
C-LIVING
NACE 68.122, Development of non-residential building projects
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€3.2m
2024 · €7.2m-€4.0m
Equity
€32.2m
2024 · €29.1m+€3.2m
Cash
-
not filed
Balance sheet total
€40.7m
2024 · €43.0m-€2.3m
Largest movements
Assets
- Deferred charges and accrued income -€2.4m
down €2.4m (-49.8%), from €4.9m to €2.5m
Equity and liabilities
- Other debts -€5.3m
down €5.3m (-42.3%), from €12.6m to €7.3m
- Profit (loss) carried forward +€3.2m
up €3.2m (+56.5%), from €5.6m to €8.8m
Income statement
- Financial income +€2.5m
up €2.5m (+247%), from €1.0m to €3.5m
of which Financial income: +€3.5m
- Financial charges -€594,754
down €594,754 (-53.0%), from €1.1m to €527,164
of which Financial charges: -€594,754
- Other operating income -€144,322
down €144,322 (-99.6%), from €144,933 to €611
- Turnover +€103,574
up €103,574 (+3.3%), from €3.2m to €3.3m
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.
Result 2024
€7.2m
Turnover
+€103,574
Other operating income
-€144,322
Goods and materials
+€17,943
Services and other goods
+€29,036
Staff costs
+€555
Other operating charges
+€13,786
Other operating items
-€7.1m
Financial income
+€2.5m
Financial charges
+€594,754
Taxes
-€199
Result 2025
€3.2m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,991,503 | €40,729,903 | -€2.3m | -5.3% |
| Fixed assets | 21/28 | €35,234,154 | €35,232,279 | -€1,875 | 0.0% |
| Financial fixed assets | 28 | €35,234,154 | €35,232,279 | -€1,875 | 0.0% |
| Affiliated companies | 280/1 | €35,223,854 | €35,223,854 | = | 0.0% |
| Participating interests | 280 | €35,223,854 | €35,223,854 | = | 0.0% |
| Other financial fixed assets | 284/8 | €10,300 | €8,425 | -€1,875 | -18.2% |
| Amounts receivable and cash guarantees | 285/8 | €10,300 | €8,425 | -€1,875 | -18.2% |
| Current assets | 29/58 | €7,757,349 | €5,497,624 | -€2.3m | -29.1% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €2,863,273 | €3,038,623 | +€175,350 | +6.1% |
| Trade receivables | 40 | €2,863,273 | €3,038,623 | +€175,350 | +6.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €4,894,076 | €2,459,002 | -€2.4m | -49.8% |
| Total equity and liabilities | 10/49 | €42,991,503 | €40,729,903 | -€2.3m | -5.3% |
| Equity | 10/15 | €29,060,409 | €32,224,641 | +€3.2m | +10.9% |
| Contributions | 10/11 | €23,453,000 | €23,453,000 | = | 0.0% |
| Capital | 10 | €23,453,000 | €23,453,000 | = | 0.0% |
| Issued capital | 100 | €23,453,000 | €23,453,000 | = | 0.0% |
| Reserves | 13 | €10,711 | €10,711 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,711 | €10,711 | = | 0.0% |
| Legal reserve | 130 | €10,711 | €10,711 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,596,698 | €8,760,930 | +€3.2m | +56.5% |
| Amounts payable | 17/49 | €13,931,093 | €8,505,263 | -€5.4m | -38.9% |
| Amounts payable within one year | 42/48 | €13,905,167 | €8,413,096 | -€5.5m | -39.5% |
| Trade debts | 44 | €1,047,204 | €831,855 | -€215,349 | -20.6% |
| Suppliers | 440/4 | €1,047,204 | €831,855 | -€215,349 | -20.6% |
| Taxes, remuneration and social security | 45 | €227,114 | €292,692 | +€65,578 | +28.9% |
| Taxes | 450/3 | €220,485 | €291,109 | +€70,624 | +32.0% |
| Remuneration and social security | 454/9 | €6,629 | €1,583 | -€5,046 | -76.1% |
| Other amounts payable | 47/48 | €12,630,849 | €7,288,548 | -€5.3m | -42.3% |
| Accrued charges and deferred income | 492/3 | €25,926 | €92,167 | +€66,241 | +255% |
| Operating income | 70/76A | €10,761,873 | €3,610,918 | -€7.2m | -66.4% |
| Turnover | 70 | €3,164,746 | €3,268,320 | +€103,574 | +3.3% |
| Other operating income | 74 | €144,933 | €611 | -€144,322 | -99.6% |
| Non-recurring operating income | 76A | €7,452,195 | €341,988 | -€7.1m | -95.4% |
| Operating charges | 60/66A | €3,453,648 | €3,392,327 | -€61,321 | -1.8% |
| Goods for resale, raw materials and consumables | 60 | €17,943 | €0 | -€17,943 | -100% |
| Purchases | 600/8 | €17,943 | €0 | -€17,943 | -100% |
| Services and other goods | 61 | €3,378,781 | €3,349,745 | -€29,036 | -0.9% |
| Remuneration, social security and pensions | 62 | €42,550 | €41,995 | -€555 | -1.3% |
| Other operating charges | 640/8 | €14,373 | €587 | -€13,786 | -95.9% |
| Operating profit (loss) | 9901 | €7,308,225 | €218,591 | -€7.1m | -97.0% |
| Financial income | 75/76B | €1,000,000 | €3,473,004 | +€2.5m | +247% |
| Recurring financial income | 75 | €0 | €3,473,004 | +€3.5m | +8,682,509,275% |
| Income from financial fixed assets | 750 | €0 | €3,473,000 | +€3.5m | |
| Income from current assets | 751 | €0 | - | = | |
| Other financial income | 752/9 | €0 | €4 | +€4 | +9,275% |
| Non-recurring financial income | 76B | €1,000,000 | €0 | -€1.0m | -100% |
| Financial charges | 65/66B | €1,121,919 | €527,164 | -€594,754 | -53.0% |
| Recurring financial charges | 65 | €1,121,919 | €527,164 | -€594,754 | -53.0% |
| Debt charges | 650 | €1,121,917 | €527,126 | -€594,791 | -53.0% |
| Other financial charges | 652/9 | €2 | €39 | +€37 | +1,852% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €7,186,306 | €3,164,430 | -€4.0m | -56.0% |
| Income taxes | 67/77 | - | €199 | +€199 | |
| Taxes | 670/3 | - | €199 | +€199 | |
| Profit (loss) for the period | 9904 | €7,186,306 | €3,164,231 | -€4.0m | -56.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,186,306 | €3,164,231 | -€4.0m | -56.0% |
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 19 October 2026 via checked.be.