C-Pro(M)actif: 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-Pro(M)actif
Largest movements
- Cash +€41,761
up €41,761 (+51.3%), from €81,423 to €123,184
mainly Net result for the year (+€51,641) and Receivables within one year (+€14,312)
- Receivables after one year +€40,000
new in 2025: €40,000
- Receivables within one year -€14,312
down €14,312 (-39.5%), from €36,193 to €21,881
of which Other amounts receivable: -€14,973
- Tangible fixed assets -€3,105
down €3,105 (-17.5%), from €17,756 to €14,651
of which Furniture and vehicles: -€4,291
- Reserves +€51,641
up €51,641 (+56.9%), from €90,814 to €142,455
of which Distributable reserves: +€51,641
- Tax, wage and social debts +€8,434
up €8,434 (+64.2%), from €13,145 to €21,579
- Trade debts +€3,749
up €3,749 (+355%), from €1,055 to €4,804
- Gross operating margin +€35,004
up €35,004 (+67.6%), from €51,759 to €86,763
- Taxes +€11,554
up €11,554 (+107%), from €10,765 to €22,319
- Other operating charges -€3,757
down €3,757 (-79.1%), from €4,748 to €991
- Depreciation +€879
up €879 (+20.2%), from €4,344 to €5,223
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 | €135,848 | €199,887 | +€64,039 | +47.1% |
| Fixed assets | 21/28 | €17,756 | €14,651 | -€3,105 | -17.5% |
| Tangible fixed assets | 22/27 | €17,756 | €14,651 | -€3,105 | -17.5% |
| Plant, machinery and equipment | 23 | - | €1,324 | +€1,324 | |
| Furniture and vehicles | 24 | €16,333 | €12,042 | -€4,291 | -26.3% |
| Other tangible fixed assets | 26 | €1,423 | €1,285 | -€138 | -9.7% |
| Current assets | 29/58 | €118,092 | €185,236 | +€67,144 | +56.9% |
| Amounts receivable after more than one year | 29 | - | €40,000 | +€40,000 | |
| Other amounts receivable | 291 | - | €40,000 | +€40,000 | |
| Amounts receivable within one year | 40/41 | €36,193 | €21,881 | -€14,312 | -39.5% |
| Trade receivables | 40 | €21,175 | €21,836 | +€661 | +3.1% |
| Other amounts receivable | 41 | €15,018 | €45 | -€14,973 | -99.7% |
| Cash at bank and in hand | 54/58 | €81,423 | €123,184 | +€41,761 | +51.3% |
| Deferred charges and accrued income | 490/1 | €476 | €171 | -€305 | -64.1% |
| Total equity and liabilities | 10/49 | €135,848 | €199,887 | +€64,039 | +47.1% |
| Equity | 10/15 | €121,648 | €173,289 | +€51,641 | +42.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €90,814 | €142,455 | +€51,641 | +56.9% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €90,614 | €142,255 | +€51,641 | +57.0% |
| Profit (loss) carried forward | 14 | €28,834 | €28,834 | = | 0.0% |
| Amounts payable | 17/49 | €14,200 | €26,598 | +€12,398 | +87.3% |
| Amounts payable within one year | 42/48 | €14,200 | €26,598 | +€12,398 | +87.3% |
| Trade debts | 44 | €1,055 | €4,804 | +€3,749 | +355% |
| Suppliers | 440/4 | €1,055 | €4,804 | +€3,749 | +355% |
| Taxes, remuneration and social security | 45 | €13,145 | €21,579 | +€8,434 | +64.2% |
| Taxes | 450/3 | €13,145 | €21,579 | +€8,434 | +64.2% |
| Other amounts payable | 47/48 | - | €215 | +€215 | |
| Remuneration, social security and pensions | 62 | €4,080 | €4,368 | +€288 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,344 | €5,223 | +€879 | +20.2% |
| Other operating charges | 640/8 | €4,748 | €991 | -€3,757 | -79.1% |
| Gross operating margin | 9900 | €51,759 | €86,763 | +€35,004 | +67.6% |
| Operating profit (loss) | 9901 | €38,586 | €76,180 | +€37,594 | +97.4% |
| Financial income | 75/76B | €1 | €26 | +€25 | +2,476% |
| Recurring financial income | 75 | €1 | €26 | +€25 | +2,476% |
| Financial charges | 65/66B | €2,519 | €2,246 | -€273 | -10.8% |
| Recurring financial charges | 65 | €2,519 | €2,246 | -€273 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €36,068 | €73,959 | +€37,891 | +105% |
| Income taxes | 67/77 | €10,765 | €22,319 | +€11,554 | +107% |
| Profit (loss) for the period | 9904 | €25,303 | €51,641 | +€26,337 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €25,303 | €51,641 | +€26,337 | +104% |
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 21 October 2026 via checked.be.