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 -€15,219
down €15,219 (-4.7%), from €322,916 to €307,697
of which Land and buildings: -€8,922
- Other debts -€20,029
down €20,029 (-10.9%), from €183,603 to €163,574
- Depreciation -€1,123
down €1,123 (-6.9%), from €16,342 to €15,219
- Gross operating margin -€449
down €449 (-2.2%), from €20,456 to €20,007
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 | €325,732 | €308,619 | -€17,112 | -5.3% |
| Fixed assets | 21/28 | €322,916 | €307,697 | -€15,219 | -4.7% |
| Tangible fixed assets | 22/27 | €322,916 | €307,697 | -€15,219 | -4.7% |
| Land and buildings | 22 | €315,007 | €306,085 | -€8,922 | -2.8% |
| Plant, machinery and equipment | 23 | €7,910 | €1,612 | -€6,298 | -79.6% |
| Current assets | 29/58 | €2,816 | €923 | -€1,893 | -67.2% |
| Cash at bank and in hand | 54/58 | €2,816 | €923 | -€1,893 | -67.2% |
| Total equity and liabilities | 10/49 | €325,732 | €308,619 | -€17,112 | -5.3% |
| Equity | 10/15 | €141,320 | €143,994 | +€2,674 | +1.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,860 | €123,534 | +€2,674 | +2.2% |
| Amounts payable | 17/49 | €184,412 | €164,625 | -€19,787 | -10.7% |
| Amounts payable within one year | 42/48 | €184,412 | €164,575 | -€19,837 | -10.8% |
| Taxes, remuneration and social security | 45 | €809 | €1,002 | +€193 | +23.8% |
| Taxes | 450/3 | €809 | €1,002 | +€193 | +23.8% |
| Other amounts payable | 47/48 | €183,603 | €163,574 | -€20,029 | -10.9% |
| Accrued charges and deferred income | 492/3 | - | €50 | +€50 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,342 | €15,219 | -€1,123 | -6.9% |
| Other operating charges | 640/8 | €1,038 | €1,066 | +€28 | +2.7% |
| Gross operating margin | 9900 | €20,456 | €20,007 | -€449 | -2.2% |
| Operating profit (loss) | 9901 | €3,076 | €3,721 | +€645 | +21.0% |
| Financial income | 75/76B | €1 | €1 | +€1 | +75.7% |
| Recurring financial income | 75 | €1 | €1 | +€1 | +75.7% |
| Financial charges | 65/66B | €45 | €47 | +€2 | +4.0% |
| Recurring financial charges | 65 | €45 | €47 | +€2 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | €3,032 | €3,676 | +€644 | +21.2% |
| Income taxes | 67/77 | €809 | €1,002 | +€193 | +23.8% |
| Profit (loss) for the period | 9904 | €2,223 | €2,674 | +€452 | +20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,223 | €2,674 | +€452 | +20.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.