C.N.C. ENGINEERING: what changed
Two fiscal 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. ENGINEERING
Largest movements
- Cash +€16,850
up €16,850 (+273.0%), from €6,172 to €23,022
mainly Net result for the year (+€8,532) and Receivables within one year (+€6,660)
- Receivables within one year -€6,660
down €6,660 (-96.1%), from €6,930 to €270
of which Trade receivables: -€6,660
- Tangible fixed assets -€1,896
down €1,896 (-32.7%), from €5,805 to €3,909
of which Other tangible fixed assets: -€1,896
- Profit (loss) carried forward +€8,532
up €8,532 (+84.2%), from -€10,129 to -€1,597
- Trade debts -€1,806
down €1,806 (-57.0%), from €3,169 to €1,363
- Other debts +€1,660
up €1,660 (+10.0%), from €16,663 to €18,322
- Gross operating margin +€17,731
up €17,731, from -€5,285 to €12,446
- Other operating charges -€833
down €833 (-64.3%), from €1,294 to €462
- Depreciation -€597
down €597 (-24.0%), from €2,493 to €1,896
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 | €141,285 | €148,755 | +€7,470 | +5.3% |
| Fixed assets | 21/28 | €127,359 | €125,463 | -€1,896 | -1.5% |
| Tangible fixed assets | 22/27 | €5,805 | €3,909 | -€1,896 | -32.7% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €5,805 | €3,909 | -€1,896 | -32.7% |
| Financial fixed assets | 28 | €121,555 | €121,555 | = | 0.0% |
| Current assets | 29/58 | €13,926 | €23,292 | +€9,366 | +67.3% |
| Amounts receivable within one year | 40/41 | €6,930 | €270 | -€6,660 | -96.1% |
| Trade receivables | 40 | €6,930 | €270 | -€6,660 | -96.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €6,172 | €23,022 | +€16,850 | +273.0% |
| Deferred charges and accrued income | 490/1 | €824 | - | -€824 | |
| Total equity and liabilities | 10/49 | €141,285 | €148,755 | +€7,470 | +5.3% |
| Equity | 10/15 | €56,956 | €65,489 | +€8,532 | +15.0% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €36,099 | €36,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €33,000 | €33,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,129 | -€1,597 | +€8,532 | +84.2% |
| Amounts payable | 17/49 | €84,329 | €83,266 | -€1,063 | -1.3% |
| Amounts payable after more than one year | 17 | €63,062 | €63,062 | = | 0.0% |
| Financial debts | 170/4 | €63,062 | €63,062 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,006 | €20,204 | +€199 | +1.0% |
| Trade debts | 44 | €3,169 | €1,363 | -€1,806 | -57.0% |
| Suppliers | 440/4 | €3,169 | €1,363 | -€1,806 | -57.0% |
| Taxes, remuneration and social security | 45 | €174 | €519 | +€345 | +197.8% |
| Taxes | 450/3 | €174 | €519 | +€345 | +197.8% |
| Other amounts payable | 47/48 | €16,663 | €18,322 | +€1,660 | +10.0% |
| Accrued charges and deferred income | 492/3 | €1,261 | - | -€1,261 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,493 | €1,896 | -€597 | -24.0% |
| Other operating charges | 640/8 | €1,294 | €462 | -€833 | -64.3% |
| Gross operating margin | 9900 | -€5,285 | €12,446 | +€17,731 | |
| Operating profit (loss) | 9901 | -€9,072 | €10,088 | +€19,160 | |
| Financial charges | 65/66B | €1,428 | €1,415 | -€13 | -0.9% |
| Recurring financial charges | 65 | €1,428 | €1,415 | -€13 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,501 | €8,673 | +€19,174 | |
| Income taxes | 67/77 | €174 | €141 | -€33 | -19.2% |
| Profit (loss) for the period | 9904 | -€10,675 | €8,532 | +€19,207 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,675 | €8,532 | +€19,207 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.