C.P. TECHNICS: 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. TECHNICS
Largest movements
- Tangible fixed assets +€24,281
new in 2025: €24,281
- Receivables within one year -€12,225
down €12,225 (-46.5%), from €26,310 to €14,085
of which Trade receivables: -€9,386
- Deferred charges and accrued income -€850
down €850 (-41.2%), from €2,061 to €1,211
- Other debts +€20,200
new in 2025: €20,200
- Trade debts -€10,418
down €10,418 (-55.8%), from €18,676 to €8,258
- Profit (loss) carried forward +€4,686
up €4,686 (+10.6%), from -€44,369 to -€39,683
- Short-term financial debts -€3,358
down €3,358 (-47.8%), from €7,026 to €3,668
- Gross operating margin +€13,748
up €13,748, from -€2,505 to €11,243
- Depreciation +€4,569
new in 2025: €4,569
- Financial charges -€931
down €931 (-50.5%), from €1,842 to €911
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,371 | €39,577 | +€11,206 | +39.5% |
| Fixed assets | 21/28 | - | €24,281 | +€24,281 | |
| Tangible fixed assets | 22/27 | - | €24,281 | +€24,281 | |
| Furniture and vehicles | 24 | - | €24,281 | +€24,281 | |
| Current assets | 29/58 | €28,371 | €15,296 | -€13,075 | -46.1% |
| Amounts receivable within one year | 40/41 | €26,310 | €14,085 | -€12,225 | -46.5% |
| Trade receivables | 40 | €18,259 | €8,873 | -€9,386 | -51.4% |
| Other amounts receivable | 41 | €8,051 | €5,212 | -€2,840 | -35.3% |
| Deferred charges and accrued income | 490/1 | €2,061 | €1,211 | -€850 | -41.2% |
| Total equity and liabilities | 10/49 | €28,371 | €39,577 | +€11,206 | +39.5% |
| Equity | 10/15 | €2,621 | €7,307 | +€4,686 | +178.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €40,790 | €40,790 | = | 0.0% |
| Distributable reserves | 133 | €40,790 | €40,790 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,369 | -€39,683 | +€4,686 | +10.6% |
| Amounts payable | 17/49 | €25,750 | €32,270 | +€6,520 | +25.3% |
| Amounts payable within one year | 42/48 | €25,721 | €32,270 | +€6,549 | +25.5% |
| Financial debts | 43 | €7,026 | €3,668 | -€3,358 | -47.8% |
| Other loans | 439 | €7,026 | €3,668 | -€3,358 | -47.8% |
| Trade debts | 44 | €18,676 | €8,258 | -€10,418 | -55.8% |
| Suppliers | 440/4 | €18,676 | €8,258 | -€10,418 | -55.8% |
| Taxes, remuneration and social security | 45 | €19 | €143 | +€125 | +664.2% |
| Taxes | 450/3 | €19 | €143 | +€125 | +664.2% |
| Other amounts payable | 47/48 | - | €20,200 | +€20,200 | |
| Accrued charges and deferred income | 492/3 | €29 | €0 | -€29 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,569 | +€4,569 | |
| Other operating charges | 640/8 | €987 | €1,083 | +€96 | +9.7% |
| Gross operating margin | 9900 | -€2,505 | €11,243 | +€13,748 | |
| Operating profit (loss) | 9901 | -€3,492 | €5,592 | +€9,084 | |
| Financial income | 75/76B | €12 | €6 | -€6 | -50.7% |
| Recurring financial income | 75 | €12 | €6 | -€6 | -50.7% |
| Financial charges | 65/66B | €1,842 | €911 | -€931 | -50.5% |
| Recurring financial charges | 65 | €1,842 | €911 | -€931 | -50.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,323 | €4,686 | +€10,009 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€5,323 | €4,686 | +€10,009 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,323 | €4,686 | +€10,009 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.