C PLUS D: 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 PLUS D
Largest movements
- Tangible fixed assets -€3,158
down €3,158 (-28.1%), from €11,258 to €8,099
- Financial fixed assets -€3,103
no longer reported in 2024 (was €3,103)
- Receivables within one year -€1,771
down €1,771 (-4.7%), from €37,445 to €35,674
of which Trade receivables: -€36,958
- Profit (loss) carried forward -€5,505
down €5,505 (-13.9%), from €39,581 to €34,076
- Other debts -€2,853
no longer reported in 2024 (was €2,853)
- Turnover -€121,554
no longer reported in 2024 (was €121,554)
- Purchases and services -€96,808
down €96,808 (-98.3%), from €98,459 to €1,651
- Gross operating margin -€24,746
down €24,746, from €23,095 to -€1,651
- Financial charges -€6,759
down €6,759 (-96.5%), from €7,002 to €243
- Write-downs -€5,675
no longer reported in 2024 (was €5,675)
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 | €52,242 | €43,773 | -€8,468 | -16.2% |
| Fixed assets | 21/28 | €14,361 | €8,099 | -€6,261 | -43.6% |
| Tangible fixed assets | 22/27 | €11,258 | €8,099 | -€3,158 | -28.1% |
| Furniture and vehicles | 24 | €11,258 | €8,099 | -€3,158 | -28.1% |
| Financial fixed assets | 28 | €3,103 | - | -€3,103 | |
| Current assets | 29/58 | €37,881 | €35,674 | -€2,207 | -5.8% |
| Amounts receivable within one year | 40/41 | €37,445 | €35,674 | -€1,771 | -4.7% |
| Trade receivables | 40 | €36,958 | - | -€36,958 | |
| Other amounts receivable | 41 | €487 | €35,674 | +€35,187 | +7,228% |
| Current investments | 50/53 | €418 | - | -€418 | |
| Cash at bank and in hand | 54/58 | €18 | - | -€18 | |
| Total equity and liabilities | 10/49 | €52,242 | €43,773 | -€8,468 | -16.2% |
| Equity | 10/15 | €47,641 | €42,136 | -€5,505 | -11.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,581 | €34,076 | -€5,505 | -13.9% |
| Amounts payable | 17/49 | €4,601 | €1,637 | -€2,964 | -64.4% |
| Amounts payable within one year | 42/48 | €4,601 | €1,637 | -€2,964 | -64.4% |
| Financial debts | 43 | - | €384 | +€384 | |
| Credit institutions | 430/8 | - | €384 | +€384 | |
| Trade debts | 44 | €1,415 | €920 | -€495 | -35.0% |
| Suppliers | 440/4 | €1,415 | €920 | -€495 | -35.0% |
| Taxes, remuneration and social security | 45 | €333 | €333 | = | 0.0% |
| Taxes | 450/3 | €333 | €333 | = | 0.0% |
| Other amounts payable | 47/48 | €2,853 | - | -€2,853 | |
| Turnover | 70 | €121,554 | - | -€121,554 | |
| Goods, raw materials, services and sundry goods | 60/61 | €98,459 | €1,651 | -€96,808 | -98.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,315 | €3,158 | -€156 | -4.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,675 | - | -€5,675 | |
| Other operating charges | 640/8 | - | €452 | +€452 | |
| Gross operating margin | 9900 | €23,095 | -€1,651 | -€24,746 | |
| Operating profit (loss) | 9901 | €14,105 | -€5,262 | -€19,367 | |
| Financial income | 75/76B | €2,472 | - | -€2,472 | |
| Recurring financial income | 75 | €2,472 | - | -€2,472 | |
| Financial charges | 65/66B | €7,002 | €243 | -€6,759 | -96.5% |
| Recurring financial charges | 65 | €7,002 | €243 | -€6,759 | -96.5% |
| Profit (loss) for the period before taxes | 9903 | €9,575 | -€5,505 | -€15,080 | |
| Profit (loss) for the period | 9904 | €9,575 | -€5,505 | -€15,080 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,575 | -€5,505 | -€15,080 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.