C² TECHNICS: 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.
C² TECHNICS
Largest movements
- Tangible fixed assets -€4,317
down €4,317 (-100%), from €4,317 to €0
- Financial fixed assets -€2,500
down €2,500 (-100%), from €2,500 to €0
- Receivables within one year +€195
new in 2025: €195
- Other debts -€3,732
down €3,732 (-12.1%), from €30,775 to €27,043
- Profit (loss) carried forward -€2,834
down €2,834 (-8.7%), from -€32,627 to -€35,461
- Financial income +€5,500
new in 2025: €5,500
of which Financial income: +€5,500
- Financial charges +€92
up €92 (+150%), from €61 to €153
- Depreciation -€76
down €76 (-100%), from €76 to €0
- Gross operating margin +€62
up €62 (+2.0%), from -€3,032 to -€2,970
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,079 | €463 | -€6,616 | -93.5% |
| Fixed assets | 21/28 | €6,817 | €0 | -€6,817 | -100% |
| Tangible fixed assets | 22/27 | €4,317 | €0 | -€4,317 | -100% |
| Other tangible fixed assets | 26 | €4,317 | €0 | -€4,317 | -100% |
| Financial fixed assets | 28 | €2,500 | €0 | -€2,500 | -100% |
| Current assets | 29/58 | €263 | €463 | +€200 | +76.2% |
| Amounts receivable within one year | 40/41 | - | €195 | +€195 | |
| Trade receivables | 40 | - | €195 | +€195 | |
| Deferred charges and accrued income | 490/1 | €263 | €268 | +€5 | +2.0% |
| Total equity and liabilities | 10/49 | €7,079 | €463 | -€6,616 | -93.5% |
| Equity | 10/15 | -€24,419 | -€27,253 | -€2,834 | -11.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,008 | €2,008 | = | 0.0% |
| Distributable reserves | 133 | €2,008 | €2,008 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,627 | -€35,461 | -€2,834 | -8.7% |
| Amounts payable | 17/49 | €31,499 | €27,716 | -€3,782 | -12.0% |
| Amounts payable within one year | 42/48 | €31,499 | €27,716 | -€3,782 | -12.0% |
| Financial debts | 43 | €519 | €498 | -€21 | -4.1% |
| Credit institutions | 430/8 | €519 | €498 | -€21 | -4.1% |
| Trade debts | 44 | €65 | €35 | -€31 | -47.2% |
| Suppliers | 440/4 | €65 | €35 | -€31 | -47.2% |
| Taxes, remuneration and social security | 45 | €140 | €141 | +€1 | +1.0% |
| Taxes | 450/3 | €140 | €141 | +€1 | +1.0% |
| Other amounts payable | 47/48 | €30,775 | €27,043 | -€3,732 | -12.1% |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76 | €0 | -€76 | -100% |
| Other operating charges | 640/8 | €730 | €753 | +€23 | +3.1% |
| Non-recurring operating charges | 66A | - | €4,317 | +€4,317 | |
| Gross operating margin | 9900 | -€3,032 | -€2,970 | +€62 | +2.0% |
| Operating profit (loss) | 9901 | -€3,839 | -€8,040 | -€4,201 | -109% |
| Financial income | 75/76B | - | €5,500 | +€5,500 | |
| Recurring financial income | 75 | - | €5,500 | +€5,500 | |
| Non-recurring financial income | 76B | - | €5,500 | +€5,500 | |
| Financial charges | 65/66B | €61 | €153 | +€92 | +150% |
| Recurring financial charges | 65 | €61 | €153 | +€92 | +150% |
| Profit (loss) for the period before taxes | 9903 | -€3,900 | -€2,693 | +€1,207 | +30.9% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€4,040 | -€2,834 | +€1,205 | +29.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,040 | -€2,834 | +€1,205 | +29.8% |
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 20 October 2026 via checked.be.