C-Parts: 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-Parts
Largest movements
- Cash +€362,152
up €362,152 (+141%), from €257,499 to €619,650
mainly Other debts (+€487,983) and Net result for the year (+€277,206)
- Receivables within one year +€159,635
up €159,635 (+76.9%), from €207,701 to €367,336
of which Trade receivables: +€172,753
- Other debts +€487,983
up €487,983 (+20,765%), from €2,350 to €490,333
- Trade debts +€220,996
up €220,996 (+97.3%), from €227,018 to €448,015
- Reserves -€210,316
down €210,316 (-95.5%), from €220,316 to €10,000
of which Distributable reserves: -€210,316
- Tax, wage and social debts +€23,705
up €23,705 (+46.1%), from €51,415 to €75,120
- Gross operating margin +€208,287
up €208,287 (+123%), from €169,877 to €378,165
- Taxes +€63,817
up €63,817 (+283%), from €22,511 to €86,329
- Depreciation +€10,635
up €10,635 (+574%), from €1,852 to €12,487
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 | €601,099 | €1,123,467 | +€522,368 | +86.9% |
| Fixed assets | 21/28 | €44,347 | €37,033 | -€7,314 | -16.5% |
| Tangible fixed assets | 22/27 | €44,347 | €37,033 | -€7,314 | -16.5% |
| Furniture and vehicles | 24 | €30,404 | €24,611 | -€5,793 | -19.1% |
| Other tangible fixed assets | 26 | €13,942 | €12,422 | -€1,520 | -10.9% |
| Current assets | 29/58 | €556,753 | €1,086,434 | +€529,681 | +95.1% |
| Stocks and contracts in progress | 3 | €91,553 | €99,448 | +€7,895 | +8.6% |
| Stocks | 30/36 | €91,553 | €99,448 | +€7,895 | +8.6% |
| Amounts receivable within one year | 40/41 | €207,701 | €367,336 | +€159,635 | +76.9% |
| Trade receivables | 40 | €194,103 | €366,856 | +€172,753 | +89.0% |
| Other amounts receivable | 41 | €13,598 | €480 | -€13,119 | -96.5% |
| Cash at bank and in hand | 54/58 | €257,499 | €619,650 | +€362,152 | +141% |
| Total equity and liabilities | 10/49 | €601,099 | €1,123,467 | +€522,368 | +86.9% |
| Equity | 10/15 | €320,316 | €110,000 | -€210,316 | -65.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €220,316 | €10,000 | -€210,316 | -95.5% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €210,316 | €0 | -€210,316 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €280,783 | €1,013,467 | +€732,684 | +261% |
| Amounts payable within one year | 42/48 | €280,783 | €1,013,467 | +€732,684 | +261% |
| Trade debts | 44 | €227,018 | €448,015 | +€220,996 | +97.3% |
| Suppliers | 440/4 | €227,018 | €448,015 | +€220,996 | +97.3% |
| Taxes, remuneration and social security | 45 | €51,415 | €75,120 | +€23,705 | +46.1% |
| Taxes | 450/3 | €51,415 | €75,120 | +€23,705 | +46.1% |
| Other amounts payable | 47/48 | €2,350 | €490,333 | +€487,983 | +20,765% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,852 | €12,487 | +€10,635 | +574% |
| Other operating charges | 640/8 | €823 | €1,833 | +€1,010 | +123% |
| Gross operating margin | 9900 | €169,877 | €378,165 | +€208,287 | +123% |
| Operating profit (loss) | 9901 | €167,203 | €363,845 | +€196,642 | +118% |
| Financial income | 75/76B | €13 | €91 | +€78 | +615% |
| Recurring financial income | 75 | €13 | €91 | +€78 | +615% |
| Financial charges | 65/66B | €154 | €401 | +€247 | +160% |
| Recurring financial charges | 65 | €154 | €401 | +€247 | +160% |
| Profit (loss) for the period before taxes | 9903 | €167,062 | €363,534 | +€196,473 | +118% |
| Income taxes | 67/77 | €22,511 | €86,329 | +€63,817 | +283% |
| Profit (loss) for the period | 9904 | €144,551 | €277,206 | +€132,655 | +91.8% |
| Profit (loss) for the period to be appropriated | 9905 | €144,551 | €277,206 | +€132,655 | +91.8% |
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 26 October 2026 via checked.be.