C2AS-IT: 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.
C2AS-IT
Largest movements
- Cash +€30,612
up €30,612 (+14.1%), from €217,088 to €247,701
mainly Net result for the year (+€73,969) and Tax, wage and social debts (+€8,887)
- Receivables within one year +€28,412
up €28,412 (+25.0%), from €113,764 to €142,175
of which Other amounts receivable: +€43,181
- Tangible fixed assets +€27,564
up €27,564 (+221.2%), from €12,460 to €40,024
of which Furniture and vehicles: +€27,713
- Reserves +€73,969
up €73,969 (+26.5%), from €279,508 to €353,477
- Tax, wage and social debts +€8,887
up €8,887 (+51.2%), from €17,367 to €26,254
of which Taxes: +€10,613
- Other debts +€4,498
up €4,498 (+14.4%), from €31,186 to €35,684
- Gross operating margin +€13,862
up €13,862 (+16.0%), from €86,673 to €100,535
- Financial income +€12,762
new in 2025: €12,762
- Taxes +€7,012
up €7,012 (+33.4%), from €20,970 to €27,982
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 | €344,659 | €431,359 | +€86,700 | +25.2% |
| Fixed assets | 21/28 | €12,610 | €40,174 | +€27,564 | +218.6% |
| Tangible fixed assets | 22/27 | €12,460 | €40,024 | +€27,564 | +221.2% |
| Plant, machinery and equipment | 23 | €149 | - | -€149 | |
| Furniture and vehicles | 24 | €12,310 | €40,024 | +€27,713 | +225.1% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €332,050 | €391,186 | +€59,136 | +17.8% |
| Amounts receivable within one year | 40/41 | €113,764 | €142,175 | +€28,412 | +25.0% |
| Trade receivables | 40 | €15,195 | €426 | -€14,770 | -97.2% |
| Other amounts receivable | 41 | €98,568 | €141,750 | +€43,181 | +43.8% |
| Cash at bank and in hand | 54/58 | €217,088 | €247,701 | +€30,612 | +14.1% |
| Deferred charges and accrued income | 490/1 | €1,198 | €1,310 | +€112 | +9.4% |
| Total equity and liabilities | 10/49 | €344,659 | €431,359 | +€86,700 | +25.2% |
| Equity | 10/15 | €294,245 | €368,214 | +€73,969 | +25.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €279,508 | €353,477 | +€73,969 | +26.5% |
| Distributable reserves | 133 | €279,508 | €353,477 | +€73,969 | +26.5% |
| Profit (loss) carried forward | 14 | -€3,863 | -€3,863 | = | 0.0% |
| Amounts payable | 17/49 | €50,414 | €63,145 | +€12,731 | +25.3% |
| Amounts payable within one year | 42/48 | €49,349 | €62,465 | +€13,116 | +26.6% |
| Trade debts | 44 | €796 | €527 | -€269 | -33.8% |
| Suppliers | 440/4 | €796 | €527 | -€269 | -33.8% |
| Taxes, remuneration and social security | 45 | €17,367 | €26,254 | +€8,887 | +51.2% |
| Taxes | 450/3 | €12,869 | €23,482 | +€10,613 | +82.5% |
| Remuneration and social security | 454/9 | €4,498 | €2,772 | -€1,726 | -38.4% |
| Other amounts payable | 47/48 | €31,186 | €35,684 | +€4,498 | +14.4% |
| Accrued charges and deferred income | 492/3 | €1,065 | €680 | -€385 | -36.1% |
| Non-recurring operating income | 76A | - | €10,314 | +€10,314 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,729 | €7,929 | -€801 | -9.2% |
| Other operating charges | 640/8 | €700 | €721 | +€21 | +3.0% |
| Gross operating margin | 9900 | €86,673 | €100,535 | +€13,862 | +16.0% |
| Operating profit (loss) | 9901 | €77,243 | €91,885 | +€14,642 | +19.0% |
| Financial income | 75/76B | - | €12,762 | +€12,762 | |
| Recurring financial income | 75 | - | €12,762 | +€12,762 | |
| Financial charges | 65/66B | €2,616 | €2,696 | +€80 | +3.1% |
| Recurring financial charges | 65 | €2,616 | €2,696 | +€80 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €74,627 | €101,951 | +€27,324 | +36.6% |
| Income taxes | 67/77 | €20,970 | €27,982 | +€7,012 | +33.4% |
| Profit (loss) for the period | 9904 | €53,657 | €73,969 | +€20,312 | +37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €53,657 | €73,969 | +€20,312 | +37.9% |
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 3 October 2026 via checked.be.