C&P: 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&P
Largest movements
- Tangible fixed assets -€44,292
down €44,292 (-4.2%), from €1.0m to €1.0m
of which Land and buildings: -€36,402
- Debts after one year -€51,276
down €51,276 (-5.6%), from €910,287 to €859,011
of which Financial debts: -€33,829
- Profit (loss) carried forward +€12,960
up €12,960 (+39.3%), from -€32,937 to -€19,978
- Financial charges -€11,794
down €11,794 (-44.4%), from €26,544 to €14,750
- Depreciation +€1,450
up €1,450 (+3.4%), from €42,842 to €44,292
- Gross operating margin -€1,196
down €1,196 (-1.6%), from €75,334 to €74,138
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,045,923 | €1,008,894 | -€37,030 | -3.5% |
| Fixed assets | 21/28 | €1,045,173 | €1,000,882 | -€44,292 | -4.2% |
| Tangible fixed assets | 22/27 | €1,045,173 | €1,000,882 | -€44,292 | -4.2% |
| Land and buildings | 22 | €1,007,399 | €970,997 | -€36,402 | -3.6% |
| Plant, machinery and equipment | 23 | €37,774 | €29,884 | -€7,890 | -20.9% |
| Current assets | 29/58 | €750 | €8,012 | +€7,262 | +968.3% |
| Amounts receivable within one year | 40/41 | €750 | €4,012 | +€3,262 | +435.0% |
| Trade receivables | 40 | - | €4,012 | +€4,012 | |
| Other amounts receivable | 41 | €750 | - | -€750 | |
| Cash at bank and in hand | 54/58 | - | €4,000 | +€4,000 | |
| Total equity and liabilities | 10/49 | €1,045,923 | €1,008,894 | -€37,030 | -3.5% |
| Equity | 10/15 | €92,063 | €105,022 | +€12,960 | +14.1% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,937 | -€19,978 | +€12,960 | +39.3% |
| Amounts payable | 17/49 | €953,861 | €903,872 | -€49,989 | -5.2% |
| Amounts payable after more than one year | 17 | €910,287 | €859,011 | -€51,276 | -5.6% |
| Financial debts | 170/4 | €649,700 | €615,871 | -€33,829 | -5.2% |
| Other amounts payable | 178/9 | €260,587 | €243,140 | -€17,447 | -6.7% |
| Amounts payable within one year | 42/48 | €43,574 | €44,860 | +€1,286 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €41,297 | €42,060 | +€763 | +1.8% |
| Trade debts | 44 | €1,092 | - | -€1,092 | |
| Suppliers | 440/4 | €1,092 | - | -€1,092 | |
| Taxes, remuneration and social security | 45 | €1,186 | €2,801 | +€1,615 | +136.2% |
| Taxes | 450/3 | €1,186 | €2,801 | +€1,615 | +136.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,842 | €44,292 | +€1,450 | +3.4% |
| Other operating charges | 640/8 | €2,226 | €2,136 | -€90 | -4.0% |
| Gross operating margin | 9900 | €75,334 | €74,138 | -€1,196 | -1.6% |
| Operating profit (loss) | 9901 | €30,267 | €27,710 | -€2,557 | -8.4% |
| Financial income | 75/76B | €583 | - | -€583 | |
| Recurring financial income | 75 | €583 | - | -€583 | |
| Financial charges | 65/66B | €26,544 | €14,750 | -€11,794 | -44.4% |
| Recurring financial charges | 65 | €26,544 | €14,750 | -€11,794 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | €4,306 | €12,960 | +€8,653 | +200.9% |
| Profit (loss) for the period | 9904 | €4,306 | €12,960 | +€8,653 | +200.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,306 | €12,960 | +€8,653 | +200.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.