C+ PLAN: 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+ PLAN
Largest movements
- Cash +€14,704
up €14,704 (+387.7%), from €3,793 to €18,497
mainly Net result for the year (+€9,905) and Receivables within one year (+€8,098)
- Receivables within one year -€8,098
down €8,098 (-18.2%), from €44,398 to €36,300
of which Trade receivables: -€6,702
- Profit (loss) carried forward +€9,905
up €9,905 (+50.7%), from -€19,518 to -€9,613
- Other debts -€5,000
down €5,000 (-11.0%), from €45,419 to €40,419
- Tax, wage and social debts +€1,151
up €1,151, from €0 to €1,151
- Gross operating margin +€24,796
up €24,796, from -€12,340 to €12,456
- Write-downs +€7,006
up €7,006, from -€7,006 to €0
- Other operating charges -€5,774
down €5,774 (-91.4%), from €6,318 to €544
- Depreciation +€352
up €352 (+30.2%), from €1,166 to €1,518
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 | €54,367 | €60,616 | +€6,249 | +11.5% |
| Fixed assets | 21/28 | €4,284 | €3,926 | -€358 | -8.4% |
| Tangible fixed assets | 22/27 | €4,284 | €3,926 | -€358 | -8.4% |
| Plant, machinery and equipment | 23 | €2,874 | €2,666 | -€208 | -7.2% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €1,410 | €1,260 | -€150 | -10.6% |
| Current assets | 29/58 | €50,083 | €56,690 | +€6,607 | +13.2% |
| Amounts receivable within one year | 40/41 | €44,398 | €36,300 | -€8,098 | -18.2% |
| Trade receivables | 40 | €43,002 | €36,300 | -€6,702 | -15.6% |
| Other amounts receivable | 41 | €1,396 | €0 | -€1,396 | -100.0% |
| Cash at bank and in hand | 54/58 | €3,793 | €18,497 | +€14,704 | +387.7% |
| Deferred charges and accrued income | 490/1 | €1,893 | €1,893 | = | 0.0% |
| Total equity and liabilities | 10/49 | €54,367 | €60,616 | +€6,249 | +11.5% |
| Equity | 10/15 | €7,097 | €17,003 | +€9,905 | +139.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,016 | €8,016 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | €411 | +€411 | |
| Reserves not available under the articles | 1311 | €0 | €411 | +€411 | |
| Distributable reserves | 133 | €8,016 | €7,605 | -€411 | -5.1% |
| Profit (loss) carried forward | 14 | -€19,518 | -€9,613 | +€9,905 | +50.7% |
| Amounts payable | 17/49 | €47,270 | €43,613 | -€3,656 | -7.7% |
| Amounts payable within one year | 42/48 | €47,270 | €43,613 | -€3,656 | -7.7% |
| Trade debts | 44 | €1,850 | €2,043 | +€193 | +10.4% |
| Suppliers | 440/4 | €1,850 | €2,043 | +€193 | +10.4% |
| Taxes, remuneration and social security | 45 | €0 | €1,151 | +€1,151 | |
| Taxes | 450/3 | €0 | €1,151 | +€1,151 | |
| Other amounts payable | 47/48 | €45,419 | €40,419 | -€5,000 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,166 | €1,518 | +€352 | +30.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€7,006 | €0 | +€7,006 | |
| Other operating charges | 640/8 | €6,318 | €544 | -€5,774 | -91.4% |
| Gross operating margin | 9900 | -€12,340 | €12,456 | +€24,796 | |
| Operating profit (loss) | 9901 | -€12,818 | €10,395 | +€23,212 | |
| Financial charges | 65/66B | €516 | €489 | -€27 | -5.2% |
| Recurring financial charges | 65 | €516 | €489 | -€27 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,334 | €9,905 | +€23,239 | |
| Profit (loss) for the period | 9904 | -€13,334 | €9,905 | +€23,239 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,334 | €9,905 | +€23,239 |
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 8 October 2026 via checked.be.