C - WARE: 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 - WARE
Largest movements
- Receivables within one year +€41,391
up €41,391 (+47.7%), from €86,685 to €128,076
of which Other amounts receivable: +€53,424
- Reserves +€90,925
up €90,925 (+15.1%), from €600,709 to €691,634
of which Distributable reserves: +€90,925
- Other debts -€67,009
down €67,009 (-62.4%), from €107,326 to €40,317
- Tax, wage and social debts +€22,880
up €22,880 (+25.8%), from €88,635 to €111,516
- Gross operating margin -€10,799
down €10,799 (-8.8%), from €122,389 to €111,590
- Taxes -€3,668
down €3,668 (-7.5%), from €49,173 to €45,505
- Financial income +€2,003
up €2,003 (+8.3%), from €24,102 to €26,105
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 | €804,238 | €850,693 | +€46,455 | +5.8% |
| Current assets | 29/58 | €804,238 | €850,693 | +€46,455 | +5.8% |
| Amounts receivable after more than one year | 29 | €693,451 | €693,451 | = | 0.0% |
| Other amounts receivable | 291 | €693,451 | €693,451 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €86,685 | €128,076 | +€41,391 | +47.7% |
| Trade receivables | 40 | €12,600 | €567 | -€12,033 | -95.5% |
| Other amounts receivable | 41 | €74,085 | €127,508 | +€53,424 | +72.1% |
| Cash at bank and in hand | 54/58 | €0 | €3,061 | +€3,061 | |
| Deferred charges and accrued income | 490/1 | €24,103 | €26,105 | +€2,002 | +8.3% |
| Total equity and liabilities | 10/49 | €804,238 | €850,693 | +€46,455 | +5.8% |
| Equity | 10/15 | €607,536 | €698,461 | +€90,925 | +15.0% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €600,709 | €691,634 | +€90,925 | +15.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €598,849 | €689,774 | +€90,925 | +15.2% |
| Profit (loss) carried forward | 14 | €630 | €630 | = | 0.0% |
| Amounts payable | 17/49 | €196,702 | €152,232 | -€44,470 | -22.6% |
| Amounts payable within one year | 42/48 | €196,702 | €151,832 | -€44,870 | -22.8% |
| Financial debts | 43 | €342 | €0 | -€342 | -100.0% |
| Credit institutions | 430/8 | €342 | €0 | -€342 | -100.0% |
| Trade debts | 44 | €399 | €0 | -€399 | -100.0% |
| Suppliers | 440/4 | €399 | €0 | -€399 | -100.0% |
| Taxes, remuneration and social security | 45 | €88,635 | €111,516 | +€22,880 | +25.8% |
| Taxes | 450/3 | €88,635 | €111,516 | +€22,880 | +25.8% |
| Other amounts payable | 47/48 | €107,326 | €40,317 | -€67,009 | -62.4% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Other operating charges | 640/8 | €1,433 | €515 | -€918 | -64.1% |
| Gross operating margin | 9900 | €122,389 | €111,590 | -€10,799 | -8.8% |
| Operating profit (loss) | 9901 | €120,956 | €111,075 | -€9,881 | -8.2% |
| Financial income | 75/76B | €24,102 | €26,105 | +€2,003 | +8.3% |
| Recurring financial income | 75 | €24,102 | €26,105 | +€2,003 | +8.3% |
| Financial charges | 65/66B | €763 | €750 | -€13 | -1.7% |
| Recurring financial charges | 65 | €763 | €750 | -€13 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €144,294 | €136,430 | -€7,865 | -5.5% |
| Income taxes | 67/77 | €49,173 | €45,505 | -€3,668 | -7.5% |
| Profit (loss) for the period | 9904 | €95,121 | €90,925 | -€4,196 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €95,121 | €90,925 | -€4,196 | -4.4% |
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.