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
- Financial fixed assets -€2.7m
down €2.7m (-67.1%), from €4.0m to €1.3m
- Receivables within one year +€198,103
up €198,103 (+30.6%), from €646,750 to €844,853
of which Other amounts receivable: +€200,603
- Reserves -€1.5m
down €1.5m (-83.5%), from €1.8m to €305,000
of which Distributable reserves: -€1.5m
- Profit (loss) carried forward -€562,328
down €562,328, from €294,983 to -€267,345
- Other debts -€165,421
down €165,421 (-27.3%), from €605,376 to €439,955
- Debts after one year -€157,217
down €157,217 (-40.4%), from €389,206 to €231,989
- Other operating charges +€2.6m
up €2.6m (+134,468%), from €1,938 to €2.6m
- Gross operating margin +€426,632
up €426,632 (+358%), from €119,074 to €545,706
- Financial income -€18,392
down €18,392 (-81.0%), from €22,710 to €4,318
- Taxes -€6,145
down €6,145 (-26.7%), from €23,031 to €16,886
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 | €5,121,576 | €2,684,360 | -€2.4m | -47.6% |
| Fixed assets | 21/28 | €4,433,098 | €1,757,918 | -€2.7m | -60.3% |
| Tangible fixed assets | 22/27 | €475,198 | €455,869 | -€19,329 | -4.1% |
| Land and buildings | 22 | €458,297 | €444,760 | -€13,537 | -3.0% |
| Plant, machinery and equipment | 23 | €7,671 | €5,830 | -€1,841 | -24.0% |
| Furniture and vehicles | 24 | €9,231 | €5,279 | -€3,951 | -42.8% |
| Financial fixed assets | 28 | €3,957,900 | €1,302,049 | -€2.7m | -67.1% |
| Current assets | 29/58 | €688,478 | €926,442 | +€237,964 | +34.6% |
| Amounts receivable within one year | 40/41 | €646,750 | €844,853 | +€198,103 | +30.6% |
| Trade receivables | 40 | €11,000 | €8,500 | -€2,500 | -22.7% |
| Other amounts receivable | 41 | €635,750 | €836,353 | +€200,603 | +31.6% |
| Cash at bank and in hand | 54/58 | €36,748 | €77,310 | +€40,562 | +110% |
| Deferred charges and accrued income | 490/1 | €4,980 | €4,279 | -€701 | -14.1% |
| Total equity and liabilities | 10/49 | €5,121,576 | €2,684,360 | -€2.4m | -47.6% |
| Equity | 10/15 | €4,071,786 | €1,967,655 | -€2.1m | -51.7% |
| Contributions | 10/11 | €1,930,000 | €1,930,000 | = | 0.0% |
| Reserves | 13 | €1,846,803 | €305,000 | -€1.5m | -83.5% |
| Non-distributable reserves | 130/1 | €90,000 | - | -€90,000 | |
| Reserves not available under the articles | 1311 | €90,000 | - | -€90,000 | |
| Distributable reserves | 133 | €1,756,803 | €305,000 | -€1.5m | -82.6% |
| Profit (loss) carried forward | 14 | €294,983 | -€267,345 | -€562,328 | |
| Amounts payable | 17/49 | €1,049,790 | €716,704 | -€333,086 | -31.7% |
| Amounts payable after more than one year | 17 | €389,206 | €231,989 | -€157,217 | -40.4% |
| Financial debts | 170/4 | €389,206 | €231,989 | -€157,217 | -40.4% |
| Amounts payable within one year | 42/48 | €660,584 | €481,639 | -€178,945 | -27.1% |
| Current portion of amounts payable after more than one year | 42 | €39,693 | €37,217 | -€2,477 | -6.2% |
| Trade debts | 44 | €1,687 | €1,437 | -€250 | -14.8% |
| Suppliers | 440/4 | €1,687 | €1,437 | -€250 | -14.8% |
| Taxes, remuneration and social security | 45 | €13,829 | €3,031 | -€10,798 | -78.1% |
| Taxes | 450/3 | €13,829 | €3,031 | -€10,798 | -78.1% |
| Other amounts payable | 47/48 | €605,376 | €439,955 | -€165,421 | -27.3% |
| Accrued charges and deferred income | 492/3 | - | €3,076 | +€3,076 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,791 | €19,959 | +€168 | +0.8% |
| Other operating charges | 640/8 | €1,938 | €2,607,985 | +€2.6m | +134,468% |
| Gross operating margin | 9900 | €119,074 | €545,706 | +€426,632 | +358% |
| Operating profit (loss) | 9901 | €97,345 | -€2,082,238 | -€2.2m | |
| Financial income | 75/76B | €22,710 | €4,318 | -€18,392 | -81.0% |
| Recurring financial income | 75 | €22,710 | €4,318 | -€18,392 | -81.0% |
| Financial charges | 65/66B | €12,353 | €9,325 | -€3,028 | -24.5% |
| Recurring financial charges | 65 | €12,353 | €9,325 | -€3,028 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €107,702 | -€2,087,245 | -€2.2m | |
| Income taxes | 67/77 | €23,031 | €16,886 | -€6,145 | -26.7% |
| Profit (loss) for the period | 9904 | €84,671 | -€2,104,131 | -€2.2m | |
| Profit (loss) for the period to be appropriated | 9905 | €84,671 | -€2,104,131 | -€2.2m |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.