C2 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.
C2 Services
Largest movements
- Tangible fixed assets +€64,438
up €64,438 (+2717.4%), from €2,371 to €66,809
of which Furniture and vehicles: +€62,069
- Cash -€38,593
down €38,593 (-32.2%), from €119,809 to €81,216
mainly Contributions, distributions and other (-€136,659) and Investment in fixed assets (net) (-€73,646)
- Current investments -€10,000
down €10,000 (-4.8%), from €210,000 to €200,000
- Receivables within one year +€6,104
up €6,104 (+39.6%), from €15,432 to €21,536
of which Trade receivables: +€7,234
- Other debts +€72,193
up €72,193 (+109.0%), from €66,248 to €138,441
- Reserves -€59,079
down €59,079 (-22.0%), from €268,807 to €209,728
- Tax, wage and social debts +€9,024
up €9,024 (+73.3%), from €12,314 to €21,337
- Gross operating margin +€20,303
up €20,303 (+22.5%), from €90,386 to €110,689
- Depreciation +€8,445
up €8,445 (+1107.0%), from €763 to €9,208
- Taxes +€1,891
up €1,891 (+7.1%), from €26,580 to €28,471
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 | €347,986 | €369,932 | +€21,947 | +6.3% |
| Fixed assets | 21/28 | €2,371 | €66,809 | +€64,438 | +2717.4% |
| Tangible fixed assets | 22/27 | €2,371 | €66,809 | +€64,438 | +2717.4% |
| Furniture and vehicles | 24 | €2,371 | €64,440 | +€62,069 | +2617.5% |
| Other tangible fixed assets | 26 | - | €2,369 | +€2,369 | |
| Current assets | 29/58 | €345,614 | €303,123 | -€42,491 | -12.3% |
| Amounts receivable within one year | 40/41 | €15,432 | €21,536 | +€6,104 | +39.6% |
| Trade receivables | 40 | €13,558 | €20,792 | +€7,234 | +53.4% |
| Other amounts receivable | 41 | €1,874 | €744 | -€1,131 | -60.3% |
| Current investments | 50/53 | €210,000 | €200,000 | -€10,000 | -4.8% |
| Cash at bank and in hand | 54/58 | €119,809 | €81,216 | -€38,593 | -32.2% |
| Deferred charges and accrued income | 490/1 | €373 | €371 | -€2 | -0.6% |
| Total equity and liabilities | 10/49 | €347,986 | €369,932 | +€21,947 | +6.3% |
| Equity | 10/15 | €268,807 | €209,728 | -€59,079 | -22.0% |
| Reserves | 13 | €268,807 | €209,728 | -€59,079 | -22.0% |
| Distributable reserves | 133 | €268,807 | €209,728 | -€59,079 | -22.0% |
| Profit (loss) carried forward | 14 | €0 | - | -€0 | |
| Amounts payable | 17/49 | €79,179 | €160,204 | +€81,026 | +102.3% |
| Amounts payable within one year | 42/48 | €79,179 | €160,204 | +€81,026 | +102.3% |
| Trade debts | 44 | €617 | €426 | -€191 | -31.0% |
| Suppliers | 440/4 | €617 | €426 | -€191 | -31.0% |
| Taxes, remuneration and social security | 45 | €12,314 | €21,337 | +€9,024 | +73.3% |
| Taxes | 450/3 | €12,314 | €21,337 | +€9,024 | +73.3% |
| Other amounts payable | 47/48 | €66,248 | €138,441 | +€72,193 | +109.0% |
| Non-recurring operating income | 76A | - | €17,000 | +€17,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €763 | €9,208 | +€8,445 | +1107.0% |
| Other operating charges | 640/8 | €1,048 | €426 | -€623 | -59.4% |
| Gross operating margin | 9900 | €90,386 | €110,689 | +€20,303 | +22.5% |
| Operating profit (loss) | 9901 | €88,575 | €101,055 | +€12,480 | +14.1% |
| Financial income | 75/76B | €5,481 | €5,143 | -€338 | -6.2% |
| Recurring financial income | 75 | €5,481 | €5,143 | -€338 | -6.2% |
| Financial charges | 65/66B | €151 | €147 | -€3 | -2.2% |
| Recurring financial charges | 65 | €151 | €147 | -€3 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €93,905 | €106,051 | +€12,145 | +12.9% |
| Income taxes | 67/77 | €26,580 | €28,471 | +€1,891 | +7.1% |
| Profit (loss) for the period | 9904 | €67,325 | €77,580 | +€10,255 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €67,325 | €77,580 | +€10,255 | +15.2% |
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 8 October 2026 via checked.be.