C³ TECHNICS: 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.
C³ TECHNICS
Largest movements
- Tangible fixed assets -€3,975
down €3,975 (-45.1%), from €8,818 to €4,843
of which Furniture and vehicles: -€3,713
- Receivables within one year +€2,791
up €2,791 (+60.2%), from €4,634 to €7,425
of which Trade receivables: +€3,044
- Cash +€1,843
up €1,843 (+7.9%), from €23,251 to €25,094
mainly Net result for the year (+€7,794) and Depreciation (+€4,775)
- Reserves +€10,000
up €10,000 (+100.0%), from €10,000 to €20,000
- Other debts -€6,219
down €6,219 (-72.7%), from €8,553 to €2,334
- Profit (loss) carried forward -€2,206
down €2,206 (-45.4%), from €4,853 to €2,647
- Tax, wage and social debts -€2,111
down €2,111 (-38.0%), from €5,554 to €3,443
- Trade debts +€1,761
up €1,761 (+64.2%), from €2,743 to €4,504
- Gross operating margin -€6,331
down €6,331 (-28.8%), from €21,948 to €15,617
- Depreciation +€3,993
up €3,993 (+511.1%), from €781 to €4,775
- Taxes -€3,245
down €3,245 (-58.4%), from €5,552 to €2,307
- Other operating charges -€372
down €372 (-45.3%), from €822 to €450
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 | €36,703 | €37,929 | +€1,226 | +3.3% |
| Fixed assets | 21/28 | €8,818 | €4,843 | -€3,975 | -45.1% |
| Tangible fixed assets | 22/27 | €8,818 | €4,843 | -€3,975 | -45.1% |
| Plant, machinery and equipment | 23 | €1,571 | €1,310 | -€261 | -16.6% |
| Furniture and vehicles | 24 | €7,247 | €3,533 | -€3,713 | -51.2% |
| Current assets | 29/58 | €27,885 | €33,086 | +€5,201 | +18.7% |
| Stocks and contracts in progress | 3 | - | €340 | +€340 | |
| Stocks | 30/36 | - | €340 | +€340 | |
| Amounts receivable within one year | 40/41 | €4,634 | €7,425 | +€2,791 | +60.2% |
| Trade receivables | 40 | €4,382 | €7,425 | +€3,044 | +69.5% |
| Other amounts receivable | 41 | €253 | €0 | -€253 | -100.0% |
| Cash at bank and in hand | 54/58 | €23,251 | €25,094 | +€1,843 | +7.9% |
| Deferred charges and accrued income | 490/1 | - | €227 | +€227 | |
| Total equity and liabilities | 10/49 | €36,703 | €37,929 | +€1,226 | +3.3% |
| Equity | 10/15 | €19,853 | €27,647 | +€7,794 | +39.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €20,000 | +€10,000 | +100.0% |
| Distributable reserves | 133 | €10,000 | €20,000 | +€10,000 | +100.0% |
| Profit (loss) carried forward | 14 | €4,853 | €2,647 | -€2,206 | -45.4% |
| Amounts payable | 17/49 | €16,850 | €10,281 | -€6,569 | -39.0% |
| Amounts payable within one year | 42/48 | €16,850 | €10,281 | -€6,569 | -39.0% |
| Trade debts | 44 | €2,743 | €4,504 | +€1,761 | +64.2% |
| Suppliers | 440/4 | €2,743 | €4,504 | +€1,761 | +64.2% |
| Taxes, remuneration and social security | 45 | €5,554 | €3,443 | -€2,111 | -38.0% |
| Taxes | 450/3 | €5,554 | €3,443 | -€2,111 | -38.0% |
| Other amounts payable | 47/48 | €8,553 | €2,334 | -€6,219 | -72.7% |
| Non-recurring operating income | 76A | - | €2 | +€2 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €781 | €4,775 | +€3,993 | +511.1% |
| Other operating charges | 640/8 | €822 | €450 | -€372 | -45.3% |
| Gross operating margin | 9900 | €21,948 | €15,617 | -€6,331 | -28.8% |
| Operating profit (loss) | 9901 | €20,345 | €10,392 | -€9,953 | -48.9% |
| Financial income | 75/76B | €172 | €0 | -€172 | -100.0% |
| Recurring financial income | 75 | €172 | €0 | -€172 | -100.0% |
| Financial charges | 65/66B | €112 | €291 | +€179 | +159.4% |
| Recurring financial charges | 65 | €112 | €291 | +€179 | +159.4% |
| Profit (loss) for the period before taxes | 9903 | €20,405 | €10,101 | -€10,304 | -50.5% |
| Income taxes | 67/77 | €5,552 | €2,307 | -€3,245 | -58.4% |
| Profit (loss) for the period | 9904 | €14,853 | €7,794 | -€7,059 | -47.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,853 | €7,794 | -€7,059 | -47.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.