C.P.X.: 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.X.
Largest movements
- Receivables within one year +€4,321
up €4,321 (+6.6%), from €65,778 to €70,099
of which Trade receivables: +€4,356
- Stocks and contracts -€2,035
no longer reported in 2024 (was €2,035)
- Cash -€1,175
down €1,175 (-52.1%), from €2,256 to €1,081
mainly Receivables within one year (-€4,321) and Other debts (-€37)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€622
up €622 (+411%), from €151 to €773
- Taxes +€184
up €184 (+1,869%), from €10 to €193
- Other operating charges -€56
down €56 (-82.2%), from €68 to €12
- Financial charges -€11
down €11 (-23.4%), from €47 to €36
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.
Derived cash bridge
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 | €82,628 | €83,739 | +€1,111 | +1.3% |
| Fixed assets | 21/28 | €12,378 | €12,378 | = | 0.0% |
| Financial fixed assets | 28 | €12,378 | €12,378 | = | 0.0% |
| Current assets | 29/58 | €70,250 | €71,361 | +€1,111 | +1.6% |
| Stocks and contracts in progress | 3 | €2,035 | - | -€2,035 | |
| Stocks | 30/36 | €2,035 | - | -€2,035 | |
| Amounts receivable within one year | 40/41 | €65,778 | €70,099 | +€4,321 | +6.6% |
| Trade receivables | 40 | €65,743 | €70,099 | +€4,356 | +6.6% |
| Other amounts receivable | 41 | €35 | - | -€35 | |
| Cash at bank and in hand | 54/58 | €2,256 | €1,081 | -€1,175 | -52.1% |
| Deferred charges and accrued income | 490/1 | €182 | €181 | -€1 | -0.4% |
| Total equity and liabilities | 10/49 | €82,628 | €83,739 | +€1,111 | +1.3% |
| Equity | 10/15 | €55,616 | €56,147 | +€531 | +1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €37,016 | €37,547 | +€531 | +1.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €35,156 | €35,687 | +€531 | +1.5% |
| Amounts payable | 17/49 | €27,012 | €27,592 | +€580 | +2.1% |
| Amounts payable within one year | 42/48 | €27,012 | €27,592 | +€580 | +2.1% |
| Trade debts | 44 | - | €208 | +€208 | |
| Suppliers | 440/4 | - | €208 | +€208 | |
| Taxes, remuneration and social security | 45 | €1,697 | €2,105 | +€408 | +24.1% |
| Taxes | 450/3 | €1,697 | €2,105 | +€408 | +24.1% |
| Other amounts payable | 47/48 | €25,316 | €25,279 | -€37 | -0.1% |
| Other operating charges | 640/8 | €68 | €12 | -€56 | -82.2% |
| Gross operating margin | 9900 | €151 | €773 | +€622 | +411% |
| Operating profit (loss) | 9901 | €83 | €761 | +€677 | +814% |
| Financial charges | 65/66B | €47 | €36 | -€11 | -23.4% |
| Recurring financial charges | 65 | €47 | €36 | -€11 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €36 | €725 | +€688 | +1,906% |
| Income taxes | 67/77 | €10 | €193 | +€184 | +1,869% |
| Profit (loss) for the period | 9904 | €26 | €531 | +€505 | +1,920% |
| Profit (loss) for the period to be appropriated | 9905 | €26 | €531 | +€505 | +1,920% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.