C.N.C. APPLICATION: 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.N.C. APPLICATION
Largest movements
- Cash +€119,682
up €119,682 (+2631.3%), from €4,548 to €124,231
mainly Receivables within one year (+€68,447) and Advances received (+€50,035)
- Receivables within one year -€68,447
down €68,447 (-46.4%), from €147,595 to €79,148
of which Other amounts receivable: -€114,852
- Tangible fixed assets +€2,412
up €2,412 (+130.5%), from €1,848 to €4,260
- Advances received +€50,035
new in 2025: €50,035
- Reserves +€14,307
up €14,307 (+73.1%), from €19,585 to €33,892
- Tax, wage and social debts -€7,466
down €7,466 (-32.0%), from €23,352 to €15,886
of which Taxes: -€5,318
- Trade debts -€6,772
down €6,772 (-7.4%), from €91,658 to €84,886
- Short-term financial debts +€3,542
up €3,542 (+305.5%), from €1,160 to €4,702
- Gross operating margin -€23,174
down €23,174 (-48.8%), from €47,490 to €24,316
- Staff costs -€9,759
down €9,759 (-63.7%), from €15,312 to €5,553
- Taxes -€4,372
down €4,372 (-45.4%), from €9,623 to €5,251
- Financial income -€875
down €875 (-21.5%), from €4,079 to €3,204
- Financial charges +€513
up €513 (+189.8%), from €271 to €784
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 | €154,355 | €208,002 | +€53,647 | +34.8% |
| Fixed assets | 21/28 | €2,211 | €4,623 | +€2,412 | +109.1% |
| Tangible fixed assets | 22/27 | €1,848 | €4,260 | +€2,412 | +130.5% |
| Furniture and vehicles | 24 | €1,848 | €4,260 | +€2,412 | +130.5% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €152,143 | €203,378 | +€51,235 | +33.7% |
| Amounts receivable within one year | 40/41 | €147,595 | €79,148 | -€68,447 | -46.4% |
| Trade receivables | 40 | €10,801 | €57,207 | +€46,405 | +429.6% |
| Other amounts receivable | 41 | €136,793 | €21,941 | -€114,852 | -84.0% |
| Cash at bank and in hand | 54/58 | €4,548 | €124,231 | +€119,682 | +2631.3% |
| Total equity and liabilities | 10/49 | €154,355 | €208,002 | +€53,647 | +34.8% |
| Equity | 10/15 | €38,185 | €52,492 | +€14,307 | +37.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,585 | €33,892 | +€14,307 | +73.1% |
| Distributable reserves | 133 | €19,585 | €33,892 | +€14,307 | +73.1% |
| Amounts payable | 17/49 | €116,170 | €155,509 | +€39,340 | +33.9% |
| Amounts payable within one year | 42/48 | €116,170 | €155,509 | +€39,340 | +33.9% |
| Financial debts | 43 | €1,160 | €4,702 | +€3,542 | +305.5% |
| Credit institutions | 430/8 | €1,160 | €4,702 | +€3,542 | +305.5% |
| Trade debts | 44 | €91,658 | €84,886 | -€6,772 | -7.4% |
| Suppliers | 440/4 | €91,658 | €84,886 | -€6,772 | -7.4% |
| Advances received on contracts in progress | 46 | - | €50,035 | +€50,035 | |
| Taxes, remuneration and social security | 45 | €23,352 | €15,886 | -€7,466 | -32.0% |
| Taxes | 450/3 | €21,205 | €15,886 | -€5,318 | -25.1% |
| Remuneration and social security | 454/9 | €2,148 | - | -€2,148 | |
| Remuneration, social security and pensions | 62 | €15,312 | €5,553 | -€9,759 | -63.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €427 | €923 | +€497 | +116.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €404 | - | -€404 | |
| Other operating charges | 640/8 | €487 | €701 | +€213 | +43.8% |
| Gross operating margin | 9900 | €47,490 | €24,316 | -€23,174 | -48.8% |
| Operating profit (loss) | 9901 | €30,860 | €17,139 | -€13,721 | -44.5% |
| Financial income | 75/76B | €4,079 | €3,204 | -€875 | -21.5% |
| Recurring financial income | 75 | €4,079 | €3,204 | -€875 | -21.5% |
| Financial charges | 65/66B | €271 | €784 | +€513 | +189.8% |
| Recurring financial charges | 65 | €271 | €784 | +€513 | +189.8% |
| Profit (loss) for the period before taxes | 9903 | €34,668 | €19,559 | -€15,109 | -43.6% |
| Income taxes | 67/77 | €9,623 | €5,251 | -€4,372 | -45.4% |
| Profit (loss) for the period | 9904 | €25,045 | €14,307 | -€10,737 | -42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,045 | €14,307 | -€10,737 | -42.9% |
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 12 October 2026 via checked.be.