C & 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 & P
Largest movements
- Cash -€6,698
down €6,698 (-7.4%), from €90,879 to €84,181
mainly Other debts (-€12,263) and Receivables within one year (-€1,144)
- Tangible fixed assets -€6,318
down €6,318 (-4.2%), from €151,942 to €145,625
- Other debts -€12,263
down €12,263 (-3.2%), from €388,106 to €375,843
- Financial charges -€12,478
down €12,478 (-96.7%), from €12,898 to €420
- Gross operating margin +€7,100
up €7,100 (+508%), from €1,398 to €8,499
- Other operating charges -€530
down €530 (-24.7%), from €2,149 to €1,619
- Taxes -€292
down €292, from €146 to -€146
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 | €408,326 | €396,119 | -€12,207 | -3.0% |
| Fixed assets | 21/28 | €152,724 | €146,406 | -€6,318 | -4.1% |
| Tangible fixed assets | 22/27 | €151,942 | €145,625 | -€6,318 | -4.2% |
| Land and buildings | 22 | €151,942 | €145,625 | -€6,318 | -4.2% |
| Financial fixed assets | 28 | €781 | €781 | = | 0.0% |
| Current assets | 29/58 | €255,603 | €249,713 | -€5,890 | -2.3% |
| Stocks and contracts in progress | 3 | €158,963 | €158,963 | = | 0.0% |
| Stocks | 30/36 | €158,963 | €158,963 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,348 | €6,492 | +€1,144 | +21.4% |
| Trade receivables | 40 | €4,831 | €4,831 | = | 0.0% |
| Other amounts receivable | 41 | €517 | €1,661 | +€1,144 | +221% |
| Cash at bank and in hand | 54/58 | €90,879 | €84,181 | -€6,698 | -7.4% |
| Deferred charges and accrued income | 490/1 | €413 | €77 | -€336 | -81.3% |
| Total equity and liabilities | 10/49 | €408,326 | €396,119 | -€12,207 | -3.0% |
| Equity | 10/15 | €18,978 | €19,772 | +€794 | +4.2% |
| Contributions | 10/11 | €112,400 | €112,400 | = | 0.0% |
| Reserves | 13 | €66,209 | €66,209 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €66,209 | €66,209 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€159,631 | -€158,837 | +€794 | +0.5% |
| Amounts payable | 17/49 | €389,349 | €376,347 | -€13,002 | -3.3% |
| Amounts payable within one year | 42/48 | €389,349 | €376,347 | -€13,002 | -3.3% |
| Trade debts | 44 | €904 | €144 | -€760 | -84.1% |
| Suppliers | 440/4 | €904 | €144 | -€760 | -84.1% |
| Taxes, remuneration and social security | 45 | €338 | €360 | +€22 | +6.5% |
| Taxes | 450/3 | €338 | €360 | +€22 | +6.5% |
| Other amounts payable | 47/48 | €388,106 | €375,843 | -€12,263 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,318 | €6,318 | = | 0.0% |
| Other operating charges | 640/8 | €2,149 | €1,619 | -€530 | -24.7% |
| Gross operating margin | 9900 | €1,398 | €8,499 | +€7,100 | +508% |
| Operating profit (loss) | 9901 | -€7,068 | €562 | +€7,631 | |
| Financial income | 75/76B | €487 | €506 | +€20 | +4.0% |
| Recurring financial income | 75 | €487 | €506 | +€20 | +4.0% |
| Financial charges | 65/66B | €12,898 | €420 | -€12,478 | -96.7% |
| Recurring financial charges | 65 | €12,898 | €420 | -€12,478 | -96.7% |
| Profit (loss) for the period before taxes | 9903 | -€19,480 | €648 | +€20,128 | |
| Income taxes | 67/77 | €146 | -€146 | -€292 | |
| Profit (loss) for the period | 9904 | -€19,626 | €794 | +€20,420 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,626 | €794 | +€20,420 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.