C.P. SERVICES: 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. SERVICES
Largest movements
- Receivables within one year -€200,016
down €200,016 (-91.1%), from €219,626 to €19,611
of which Trade receivables: -€170,700
- Cash +€10,575
up €10,575 (+2777.4%), from €381 to €10,956
mainly Receivables within one year (+€200,016) and Tax, wage and social debts (+€9,000)
- Reserves -€189,080
down €189,080 (-98.3%), from €192,272 to €3,192
- Trade debts -€9,251
no longer reported in 2025 (was €9,251)
- Tax, wage and social debts +€9,000
new in 2025: €9,000
- Financial charges -€2,232
down €2,232 (-87.0%), from €2,566 to €334
- Other operating charges -€1,603
down €1,603 (-80.5%), from €1,990 to €387
- Taxes -€700
no longer reported in 2025 (was €700)
- Depreciation -€591
no longer reported in 2025 (was €591)
- Gross operating margin -€98
down €98 (-5.6%), from €1,739 to €1,641
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 | €220,232 | €30,792 | -€189,440 | -86.0% |
| Fixed assets | 21/28 | €225 | €225 | = | 0.0% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €220,007 | €30,567 | -€189,440 | -86.1% |
| Amounts receivable within one year | 40/41 | €219,626 | €19,611 | -€200,016 | -91.1% |
| Trade receivables | 40 | €181,200 | €10,500 | -€170,700 | -94.2% |
| Other amounts receivable | 41 | €38,426 | €9,111 | -€29,316 | -76.3% |
| Cash at bank and in hand | 54/58 | €381 | €10,956 | +€10,575 | +2777.4% |
| Total equity and liabilities | 10/49 | €220,232 | €30,792 | -€189,440 | -86.0% |
| Equity | 10/15 | €210,872 | €21,792 | -€189,080 | -89.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €192,272 | €3,192 | -€189,080 | -98.3% |
| Distributable reserves | 133 | €192,272 | €3,192 | -€189,080 | -98.3% |
| Amounts payable | 17/49 | €9,360 | €9,000 | -€360 | -3.8% |
| Amounts payable within one year | 42/48 | €9,360 | €9,000 | -€360 | -3.8% |
| Trade debts | 44 | €9,251 | - | -€9,251 | |
| Suppliers | 440/4 | €9,251 | - | -€9,251 | |
| Taxes, remuneration and social security | 45 | - | €9,000 | +€9,000 | |
| Taxes | 450/3 | - | €9,000 | +€9,000 | |
| Other amounts payable | 47/48 | €109 | - | -€109 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €591 | - | -€591 | |
| Other operating charges | 640/8 | €1,990 | €387 | -€1,603 | -80.5% |
| Non-recurring operating charges | 66A | €995 | - | -€995 | |
| Gross operating margin | 9900 | €1,739 | €1,641 | -€98 | -5.6% |
| Operating profit (loss) | 9901 | -€1,838 | €1,254 | +€3,091 | |
| Financial charges | 65/66B | €2,566 | €334 | -€2,232 | -87.0% |
| Recurring financial charges | 65 | €2,566 | €334 | -€2,232 | -87.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,403 | €920 | +€5,323 | |
| Income taxes | 67/77 | €700 | - | -€700 | |
| Profit (loss) for the period | 9904 | -€5,103 | €920 | +€6,023 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,103 | €920 | +€6,023 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.