C.P.PROJECT: 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.PROJECT
Largest movements
- Receivables within one year -€7,120
down €7,120 (-27.1%), from €26,270 to €19,150
of which Other amounts receivable: -€7,846
- Cash -€2,102
down €2,102 (-53.7%), from €3,914 to €1,812
mainly Net result for the year (-€8,373) and Tax, wage and social debts (-€1,460)
- Profit (loss) carried forward -€8,373
down €8,373 (-50.7%), from €16,522 to €8,149
- Tax, wage and social debts -€1,460
down €1,460 (-79.4%), from €1,840 to €380
- Trade debts +€574
up €574 (+72.7%), from €790 to €1,363
of which Suppliers: +€533
- Gross operating margin -€10,178
down €10,178, from €2,722 to -€7,456
- Taxes -€161
down €161 (-53.6%), from €301 to €140
- Other operating charges +€87
new in 2024: €87
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 | €32,558 | €23,541 | -€9,018 | -27.7% |
| Fixed assets | 21/28 | €100 | €100 | = | 0.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €32,458 | €23,441 | -€9,018 | -27.8% |
| Amounts receivable within one year | 40/41 | €26,270 | €19,150 | -€7,120 | -27.1% |
| Trade receivables | 40 | €3,630 | €4,356 | +€726 | +20.0% |
| Other amounts receivable | 41 | €22,640 | €14,794 | -€7,846 | -34.7% |
| Cash at bank and in hand | 54/58 | €3,914 | €1,812 | -€2,102 | -53.7% |
| Deferred charges and accrued income | 490/1 | €2,274 | €2,478 | +€204 | +9.0% |
| Total equity and liabilities | 10/49 | €32,558 | €23,541 | -€9,018 | -27.7% |
| Equity | 10/15 | €26,271 | €17,898 | -€8,373 | -31.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,549 | €3,549 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,549 | €3,549 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,549 | €3,549 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,522 | €8,149 | -€8,373 | -50.7% |
| Amounts payable | 17/49 | €6,287 | €5,643 | -€644 | -10.2% |
| Amounts payable within one year | 42/48 | €3,189 | €2,303 | -€886 | -27.8% |
| Trade debts | 44 | €790 | €1,363 | +€574 | +72.7% |
| Suppliers | 440/4 | €790 | €1,323 | +€533 | +67.5% |
| Bills of exchange payable | 441 | - | €41 | +€41 | |
| Taxes, remuneration and social security | 45 | €1,840 | €380 | -€1,460 | -79.4% |
| Taxes | 450/3 | €1,840 | €380 | -€1,460 | -79.4% |
| Other amounts payable | 47/48 | €560 | €560 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,098 | €3,340 | +€242 | +7.8% |
| Non-recurring operating income | 76A | - | €114 | +€114 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28 | - | -€28 | |
| Other operating charges | 640/8 | - | €87 | +€87 | |
| Gross operating margin | 9900 | €2,722 | -€7,456 | -€10,178 | |
| Operating profit (loss) | 9901 | €2,694 | -€7,543 | -€10,237 | |
| Financial income | 75/76B | €61 | - | -€61 | |
| Recurring financial income | 75 | €61 | - | -€61 | |
| Financial charges | 65/66B | €765 | €691 | -€74 | -9.7% |
| Recurring financial charges | 65 | €765 | €691 | -€74 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €1,990 | -€8,234 | -€10,224 | |
| Income taxes | 67/77 | €301 | €140 | -€161 | -53.6% |
| Profit (loss) for the period | 9904 | €1,689 | -€8,373 | -€10,063 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,689 | -€8,373 | -€10,063 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.