C PLUS INTERNATIONAL: 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 INTERNATIONAL
Largest movements
- Cash +€13,545
new in 2025: €13,545
mainly Receivables within one year (+€9,447) and Current investments (+€4,250)
- Receivables within one year -€9,447
down €9,447 (-36.6%), from €25,841 to €16,394
of which Other amounts receivable: -€9,447
- Current investments -€4,250
no longer reported in 2025 (was €4,250)
- Deferred charges and accrued income +€2,688
new in 2025: €2,688
- Financial fixed assets -€1,000
no longer reported in 2025 (was €1,000)
- Trade debts +€2,870
up €2,870 (+109%), from €2,627 to €5,497
- Other debts -€2,398
down €2,398 (-26.7%), from €8,991 to €6,593
- Profit (loss) carried forward +€686
up €686 (+73.0%), from €940 to €1,627
- Turnover +€161,124
up €161,124 (+147%), from €109,346 to €270,470
- Purchases and services +€152,703
up €152,703 (+139%), from €110,140 to €262,843
- Gross operating margin +€8,421
up €8,421, from -€794 to €7,627
- Taxes +€5,520
new in 2025: €5,520
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 | €32,611 | €33,640 | +€1,029 | +3.2% |
| Fixed assets | 21/28 | €2,521 | €1,014 | -€1,507 | -59.8% |
| Tangible fixed assets | 22/27 | €1,521 | €1,014 | -€507 | -33.3% |
| Plant, machinery and equipment | 23 | €1,521 | €1,014 | -€507 | -33.3% |
| Financial fixed assets | 28 | €1,000 | - | -€1,000 | |
| Current assets | 29/58 | €30,090 | €32,626 | +€2,536 | +8.4% |
| Amounts receivable within one year | 40/41 | €25,841 | €16,394 | -€9,447 | -36.6% |
| Trade receivables | 40 | €5,037 | €5,037 | = | 0.0% |
| Other amounts receivable | 41 | €20,803 | €11,356 | -€9,447 | -45.4% |
| Current investments | 50/53 | €4,250 | - | -€4,250 | |
| Cash at bank and in hand | 54/58 | - | €13,545 | +€13,545 | |
| Deferred charges and accrued income | 490/1 | - | €2,688 | +€2,688 | |
| Total equity and liabilities | 10/49 | €32,611 | €33,640 | +€1,029 | +3.2% |
| Equity | 10/15 | €19,532 | €20,219 | +€686 | +3.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €940 | €1,627 | +€686 | +73.0% |
| Amounts payable | 17/49 | €13,079 | €13,422 | +€343 | +2.6% |
| Amounts payable within one year | 42/48 | €13,079 | €13,422 | +€343 | +2.6% |
| Trade debts | 44 | €2,627 | €5,497 | +€2,870 | +109% |
| Suppliers | 440/4 | €2,627 | €5,497 | +€2,870 | +109% |
| Taxes, remuneration and social security | 45 | €1,462 | €1,332 | -€130 | -8.9% |
| Taxes | 450/3 | €1,460 | €1,131 | -€330 | -22.6% |
| Remuneration and social security | 454/9 | €1 | €201 | +€200 | +15,267% |
| Other amounts payable | 47/48 | €8,991 | €6,593 | -€2,398 | -26.7% |
| Turnover | 70 | €109,346 | €270,470 | +€161,124 | +147% |
| Goods, raw materials, services and sundry goods | 60/61 | €110,140 | €262,843 | +€152,703 | +139% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €507 | +€507 | |
| Other operating charges | 640/8 | €1,637 | €842 | -€796 | -48.6% |
| Gross operating margin | 9900 | -€794 | €7,627 | +€8,421 | |
| Operating profit (loss) | 9901 | -€2,432 | €6,278 | +€8,710 | |
| Financial income | 75/76B | €116 | - | -€116 | |
| Recurring financial income | 75 | €116 | - | -€116 | |
| Financial charges | 65/66B | €55 | €72 | +€17 | +30.8% |
| Recurring financial charges | 65 | €55 | €72 | +€17 | +30.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,371 | €6,206 | +€8,577 | |
| Income taxes | 67/77 | - | €5,520 | +€5,520 | |
| Profit (loss) for the period | 9904 | -€2,371 | €686 | +€3,057 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,371 | €686 | +€3,057 |
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 24 October 2026 via checked.be.