C-STORE MANAGEMENT: 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-STORE MANAGEMENT
Largest movements
- Receivables within one year +€18,565
up €18,565 (+64.0%), from €29,027 to €47,592
of which Trade receivables: +€16,480
- Deferred charges and accrued income +€16,528
up €16,528 (+138.0%), from €11,981 to €28,509
- Stocks and contracts +€14,104
up €14,104 (+7.6%), from €185,512 to €199,615
- Tangible fixed assets +€10,565
up €10,565 (+5.5%), from €192,061 to €202,626
of which Furniture and vehicles: +€34,690
- Cash +€10,241
up €10,241 (+7.5%), from €135,768 to €146,009
mainly Trade debts (+€76,227) and Other debts (+€52,487)
- Trade debts +€76,227
up €76,227 (+41.8%), from €182,254 to €258,482
- Profit (loss) carried forward -€52,487
no longer reported in 2025 (was €52,487)
- Other debts +€52,487
new in 2025: €52,487
- Debts after one year -€21,272
down €21,272 (-16.0%), from €132,963 to €111,691
- Turnover +€737,584
up €737,584 (+21.9%), from €3.4m to €4.1m
- Purchases and services +€672,334
up €672,334 (+22.6%), from €3.0m to €3.7m
- Gross operating margin +€41,782
up €41,782 (+8.9%), from €470,873 to €512,656
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.
Cash bridge derived
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 | €555,148 | €625,151 | +€70,003 | +12.6% |
| Fixed assets | 21/28 | €192,861 | €203,426 | +€10,565 | +5.5% |
| Tangible fixed assets | 22/27 | €192,061 | €202,626 | +€10,565 | +5.5% |
| Plant, machinery and equipment | 23 | €56,091 | €45,292 | -€10,799 | -19.3% |
| Furniture and vehicles | 24 | €6,681 | €41,371 | +€34,690 | +519.3% |
| Other tangible fixed assets | 26 | €129,289 | €115,963 | -€13,326 | -10.3% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €362,287 | €421,725 | +€59,437 | +16.4% |
| Stocks and contracts in progress | 3 | €185,512 | €199,615 | +€14,104 | +7.6% |
| Stocks | 30/36 | €185,512 | €199,615 | +€14,104 | +7.6% |
| Amounts receivable within one year | 40/41 | €29,027 | €47,592 | +€18,565 | +64.0% |
| Trade receivables | 40 | €8,141 | €24,621 | +€16,480 | +202.4% |
| Other amounts receivable | 41 | €20,885 | €22,970 | +€2,085 | +10.0% |
| Cash at bank and in hand | 54/58 | €135,768 | €146,009 | +€10,241 | +7.5% |
| Deferred charges and accrued income | 490/1 | €11,981 | €28,509 | +€16,528 | +138.0% |
| Total equity and liabilities | 10/49 | €555,148 | €625,151 | +€70,003 | +12.6% |
| Equity | 10/15 | €162,487 | €115,152 | -€47,335 | -29.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €15,152 | +€5,152 | +51.5% |
| Distributable reserves | 133 | €10,000 | €15,152 | +€5,152 | +51.5% |
| Profit (loss) carried forward | 14 | €52,487 | - | -€52,487 | |
| Amounts payable | 17/49 | €392,662 | €509,999 | +€117,338 | +29.9% |
| Amounts payable after more than one year | 17 | €132,963 | €111,691 | -€21,272 | -16.0% |
| Financial debts | 170/4 | €132,963 | €111,691 | -€21,272 | -16.0% |
| Amounts payable within one year | 42/48 | €256,615 | €392,437 | +€135,821 | +52.9% |
| Current portion of amounts payable after more than one year | 42 | €20,416 | €21,272 | +€856 | +4.2% |
| Trade debts | 44 | €182,254 | €258,482 | +€76,227 | +41.8% |
| Suppliers | 440/4 | €182,254 | €258,482 | +€76,227 | +41.8% |
| Taxes, remuneration and social security | 45 | €53,945 | €60,196 | +€6,251 | +11.6% |
| Taxes | 450/3 | €1,239 | €4,426 | +€3,187 | +257.1% |
| Remuneration and social security | 454/9 | €52,706 | €55,770 | +€3,065 | +5.8% |
| Other amounts payable | 47/48 | - | €52,487 | +€52,487 | |
| Accrued charges and deferred income | 492/3 | €3,083 | €5,871 | +€2,788 | +90.4% |
| Turnover | 70 | €3,366,793 | €4,104,378 | +€737,584 | +21.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,981,295 | €3,653,629 | +€672,334 | +22.6% |
| Remuneration, social security and pensions | 62 | €404,599 | €424,895 | +€20,296 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,480 | €40,982 | +€14,502 | +54.8% |
| Other operating charges | 640/8 | €4,938 | €3,705 | -€1,233 | -25.0% |
| Non-recurring operating charges | 66A | €4,045 | - | -€4,045 | |
| Gross operating margin | 9900 | €470,873 | €512,656 | +€41,782 | +8.9% |
| Operating profit (loss) | 9901 | €30,811 | €43,074 | +€12,263 | +39.8% |
| Financial income | 75/76B | €5,174 | €5,239 | +€65 | +1.3% |
| Recurring financial income | 75 | €5,174 | €5,239 | +€65 | +1.3% |
| Financial charges | 65/66B | €28,912 | €38,735 | +€9,823 | +34.0% |
| Recurring financial charges | 65 | €28,912 | €38,735 | +€9,823 | +34.0% |
| Profit (loss) for the period before taxes | 9903 | €7,073 | €9,578 | +€2,505 | +35.4% |
| Income taxes | 67/77 | €314 | €4,426 | +€4,112 | +1308.2% |
| Profit (loss) for the period | 9904 | €6,758 | €5,152 | -€1,607 | -23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,758 | €5,152 | -€1,607 | -23.8% |
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 11 October 2026 via checked.be.