C Service: 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 Service
Largest movements
- Receivables within one year -€332,693
down €332,693 (-39.7%), from €838,501 to €505,808
of which Trade receivables: -€234,808
- Cash -€93,336
down €93,336 (-21.0%), from €444,720 to €351,384
mainly Trade debts (-€529,017) and Debts after one year (-€60,000)
- Tangible fixed assets -€71,983
down €71,983 (-18.1%), from €397,662 to €325,679
of which Furniture and vehicles: -€37,533
- Trade debts -€529,017
down €529,017 (-62.2%), from €851,131 to €322,114
- Profit (loss) carried forward +€167,534
up €167,534 (+37.1%), from €452,108 to €619,642
- Debts after one year -€60,000
down €60,000 (-27.6%), from €217,500 to €157,500
- Tax, wage and social debts -€44,084
down €44,084 (-34.9%), from €126,347 to €82,263
of which Taxes: -€45,526
- Current portion of long-term debt -€19,696
down €19,696 (-23.0%), from €85,550 to €65,854
- Gross operating margin -€43,917
down €43,917 (-7.3%), from €600,416 to €556,499
- Staff costs -€21,672
down €21,672 (-7.4%), from €291,802 to €270,130
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 | €1,947,268 | €1,458,461 | -€488,807 | -25.1% |
| Fixed assets | 21/28 | €399,213 | €327,105 | -€72,108 | -18.1% |
| Intangible fixed assets | 21 | €622 | €497 | -€125 | -20.1% |
| Tangible fixed assets | 22/27 | €397,662 | €325,679 | -€71,983 | -18.1% |
| Land and buildings | 22 | €353,088 | €320,008 | -€33,080 | -9.4% |
| Plant, machinery and equipment | 23 | €4,169 | €2,799 | -€1,370 | -32.9% |
| Furniture and vehicles | 24 | €40,405 | €2,872 | -€37,533 | -92.9% |
| Financial fixed assets | 28 | €929 | €929 | = | 0.0% |
| Current assets | 29/58 | €1,548,055 | €1,131,356 | -€416,699 | -26.9% |
| Stocks and contracts in progress | 3 | €256,909 | €259,454 | +€2,545 | +1.0% |
| Stocks | 30/36 | €256,909 | €259,454 | +€2,545 | +1.0% |
| Amounts receivable within one year | 40/41 | €838,501 | €505,808 | -€332,693 | -39.7% |
| Trade receivables | 40 | €740,616 | €505,808 | -€234,808 | -31.7% |
| Other amounts receivable | 41 | €97,885 | - | -€97,885 | |
| Cash at bank and in hand | 54/58 | €444,720 | €351,384 | -€93,336 | -21.0% |
| Deferred charges and accrued income | 490/1 | €7,925 | €14,710 | +€6,785 | +85.6% |
| Total equity and liabilities | 10/49 | €1,947,268 | €1,458,461 | -€488,807 | -25.1% |
| Equity | 10/15 | €663,030 | €827,020 | +€163,990 | +24.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €174,000 | €174,000 | = | 0.0% |
| Distributable reserves | 133 | €174,000 | €174,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €452,108 | €619,642 | +€167,534 | +37.1% |
| Investment grants | 15 | €18,322 | €14,778 | -€3,544 | -19.3% |
| Amounts payable | 17/49 | €1,284,238 | €631,441 | -€652,797 | -50.8% |
| Amounts payable after more than one year | 17 | €217,500 | €157,500 | -€60,000 | -27.6% |
| Financial debts | 170/4 | €217,500 | €157,500 | -€60,000 | -27.6% |
| Amounts payable within one year | 42/48 | €1,066,738 | €473,941 | -€592,797 | -55.6% |
| Current portion of amounts payable after more than one year | 42 | €85,550 | €65,854 | -€19,696 | -23.0% |
| Trade debts | 44 | €851,131 | €322,114 | -€529,017 | -62.2% |
| Suppliers | 440/4 | €851,131 | €322,114 | -€529,017 | -62.2% |
| Taxes, remuneration and social security | 45 | €126,347 | €82,263 | -€44,084 | -34.9% |
| Taxes | 450/3 | €99,921 | €54,395 | -€45,526 | -45.6% |
| Remuneration and social security | 454/9 | €26,426 | €27,868 | +€1,442 | +5.5% |
| Other amounts payable | 47/48 | €3,710 | €3,710 | = | 0.0% |
| Non-recurring operating income | 76A | €12,897 | €9,374 | -€3,523 | -27.3% |
| Remuneration, social security and pensions | 62 | €291,802 | €270,130 | -€21,672 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,108 | €41,124 | -€5,984 | -12.7% |
| Other operating charges | 640/8 | €9,498 | €8,818 | -€680 | -7.2% |
| Gross operating margin | 9900 | €600,416 | €556,499 | -€43,917 | -7.3% |
| Operating profit (loss) | 9901 | €252,008 | €236,427 | -€15,581 | -6.2% |
| Financial income | 75/76B | €4,230 | €4,995 | +€765 | +18.1% |
| Recurring financial income | 75 | €4,230 | €4,995 | +€765 | +18.1% |
| Financial charges | 65/66B | €13,526 | €10,658 | -€2,868 | -21.2% |
| Recurring financial charges | 65 | €13,526 | €10,658 | -€2,868 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €242,712 | €230,764 | -€11,948 | -4.9% |
| Income taxes | 67/77 | €68,453 | €63,230 | -€5,223 | -7.6% |
| Profit (loss) for the period | 9904 | €174,259 | €167,534 | -€6,725 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €174,259 | €167,534 | -€6,725 | -3.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.