C-Services: 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-Services
Largest movements
- Tangible fixed assets +€51,065
up €51,065 (+4181.8%), from €1,221 to €52,287
of which Furniture and vehicles: +€51,085
- Cash -€16,458
down €16,458 (-33.0%), from €49,935 to €33,477
mainly Investment in fixed assets (net) (-€58,727) and Accrued charges and deferred income (-€12,000)
- Receivables within one year -€2,140
down €2,140 (-11.8%), from €18,204 to €16,065
of which Trade receivables: -€18,204
- Reserves +€24,269
up €24,269 (+70.4%), from €34,463 to €58,732
- Debts after one year +€15,545
new in 2024: €15,545
- Accrued charges and deferred income -€12,000
down €12,000 (-100.0%), from €12,000 to €0
- Current portion of long-term debt +€9,753
new in 2024: €9,753
- Tax, wage and social debts -€2,156
down €2,156 (-11.2%), from €19,209 to €17,053
- Gross operating margin +€15,776
up €15,776 (+63.0%), from €25,029 to €40,805
- Depreciation +€6,773
up €6,773 (+761.9%), from €889 to €7,662
- Taxes +€1,937
up €1,937 (+35.5%), from €5,460 to €7,398
- Financial charges +€1,215
up €1,215 (+1330.6%), from €91 to €1,307
- Other operating charges +€608
up €608 (+558.2%), from €109 to €717
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.
Cash bridge derived
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 | €69,656 | €102,979 | +€33,323 | +47.8% |
| Fixed assets | 21/28 | €1,221 | €52,287 | +€51,065 | +4181.8% |
| Tangible fixed assets | 22/27 | €1,221 | €52,287 | +€51,065 | +4181.8% |
| Plant, machinery and equipment | 23 | €1,221 | €1,202 | -€19 | -1.6% |
| Furniture and vehicles | 24 | - | €51,085 | +€51,085 | |
| Current assets | 29/58 | €68,435 | €50,692 | -€17,743 | -25.9% |
| Amounts receivable within one year | 40/41 | €18,204 | €16,065 | -€2,140 | -11.8% |
| Trade receivables | 40 | €18,204 | €0 | -€18,204 | -100.0% |
| Other amounts receivable | 41 | - | €16,065 | +€16,065 | |
| Cash at bank and in hand | 54/58 | €49,935 | €33,477 | -€16,458 | -33.0% |
| Deferred charges and accrued income | 490/1 | €295 | €1,151 | +€855 | +289.5% |
| Total equity and liabilities | 10/49 | €69,656 | €102,979 | +€33,323 | +47.8% |
| Equity | 10/15 | €35,463 | €59,732 | +€24,269 | +68.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €34,463 | €58,732 | +€24,269 | +70.4% |
| Distributable reserves | 133 | €34,463 | €58,732 | +€24,269 | +70.4% |
| Amounts payable | 17/49 | €34,193 | €43,247 | +€9,054 | +26.5% |
| Amounts payable after more than one year | 17 | - | €15,545 | +€15,545 | |
| Financial debts | 170/4 | - | €15,545 | +€15,545 | |
| Amounts payable within one year | 42/48 | €22,193 | €27,702 | +€5,509 | +24.8% |
| Current portion of amounts payable after more than one year | 42 | - | €9,753 | +€9,753 | |
| Trade debts | 44 | €2,984 | €896 | -€2,088 | -70.0% |
| Suppliers | 440/4 | €2,984 | €896 | -€2,088 | -70.0% |
| Taxes, remuneration and social security | 45 | €19,209 | €17,053 | -€2,156 | -11.2% |
| Taxes | 450/3 | €19,209 | €17,053 | -€2,156 | -11.2% |
| Accrued charges and deferred income | 492/3 | €12,000 | €0 | -€12,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €889 | €7,662 | +€6,773 | +761.9% |
| Other operating charges | 640/8 | €109 | €717 | +€608 | +558.2% |
| Gross operating margin | 9900 | €25,029 | €40,805 | +€15,776 | +63.0% |
| Operating profit (loss) | 9901 | €24,031 | €32,426 | +€8,395 | +34.9% |
| Financial income | 75/76B | €2 | €547 | +€545 | +22061.5% |
| Recurring financial income | 75 | €2 | €547 | +€545 | +22061.5% |
| Financial charges | 65/66B | €91 | €1,307 | +€1,215 | +1330.6% |
| Recurring financial charges | 65 | €91 | €1,307 | +€1,215 | +1330.6% |
| Profit (loss) for the period before taxes | 9903 | €23,942 | €31,667 | +€7,725 | +32.3% |
| Income taxes | 67/77 | €5,460 | €7,398 | +€1,937 | +35.5% |
| Profit (loss) for the period | 9904 | €18,482 | €24,269 | +€5,787 | +31.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,482 | €24,269 | +€5,787 | +31.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.