C2Be: 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.
C2Be
Largest movements
- Receivables within one year -€44,899
down €44,899 (-72.6%), from €61,851 to €16,951
of which Other amounts receivable: -€45,701
- Cash +€26,642
up €26,642 (+1240.2%), from €2,148 to €28,791
mainly Receivables within one year (+€44,899) and Net result for the year (+€25,227)
- Receivables after one year -€15,000
down €15,000 (-100.0%), from €15,000 to €0
- Tangible fixed assets +€4,407
up €4,407 (+136.1%), from €3,237 to €7,643
of which Plant, machinery and equipment: +€3,319
- Deferred charges and accrued income -€1,197
down €1,197 (-100.0%), from €1,197 to €0
- Other debts -€17,588
down €17,588 (-34.5%), from €51,000 to €33,412
- Tax, wage and social debts -€8,995
down €8,995 (-95.3%), from €9,434 to €439
- Profit (loss) carried forward -€3,464
down €3,464 (-78.8%), from €4,398 to €934
- Gross operating margin -€47,651
down €47,651 (-54.2%), from €87,918 to €40,267
- Taxes -€13,331
down €13,331 (-52.7%), from €25,289 to €11,958
- Financial income -€4,481
down €4,481 (-85.0%), from €5,271 to €790
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 | €83,432 | €53,385 | -€30,047 | -36.0% |
| Fixed assets | 21/28 | €3,237 | €7,643 | +€4,407 | +136.1% |
| Tangible fixed assets | 22/27 | €3,237 | €7,643 | +€4,407 | +136.1% |
| Plant, machinery and equipment | 23 | €48 | €3,367 | +€3,319 | +6908.1% |
| Furniture and vehicles | 24 | €3,189 | €4,277 | +€1,088 | +34.1% |
| Current assets | 29/58 | €80,195 | €45,742 | -€34,454 | -43.0% |
| Amounts receivable after more than one year | 29 | €15,000 | €0 | -€15,000 | -100.0% |
| Other amounts receivable | 291 | €15,000 | €0 | -€15,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €61,851 | €16,951 | -€44,899 | -72.6% |
| Trade receivables | 40 | €820 | €1,621 | +€801 | +97.7% |
| Other amounts receivable | 41 | €61,030 | €15,330 | -€45,701 | -74.9% |
| Cash at bank and in hand | 54/58 | €2,148 | €28,791 | +€26,642 | +1240.2% |
| Deferred charges and accrued income | 490/1 | €1,197 | €0 | -€1,197 | -100.0% |
| Total equity and liabilities | 10/49 | €83,432 | €53,385 | -€30,047 | -36.0% |
| Equity | 10/15 | €22,998 | €19,534 | -€3,464 | -15.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,398 | €934 | -€3,464 | -78.8% |
| Amounts payable | 17/49 | €60,434 | €33,851 | -€26,583 | -44.0% |
| Amounts payable within one year | 42/48 | €60,434 | €33,851 | -€26,583 | -44.0% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €9,434 | €439 | -€8,995 | -95.3% |
| Taxes | 450/3 | €9,434 | €439 | -€8,995 | -95.3% |
| Other amounts payable | 47/48 | €51,000 | €33,412 | -€17,588 | -34.5% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,253 | €2,887 | +€634 | +28.1% |
| Other operating charges | 640/8 | €1,037 | €650 | -€388 | -37.4% |
| Gross operating margin | 9900 | €87,918 | €40,267 | -€47,651 | -54.2% |
| Operating profit (loss) | 9901 | €84,627 | €36,730 | -€47,897 | -56.6% |
| Financial income | 75/76B | €5,271 | €790 | -€4,481 | -85.0% |
| Recurring financial income | 75 | €5,271 | €790 | -€4,481 | -85.0% |
| Financial charges | 65/66B | €211 | €336 | +€125 | +59.3% |
| Recurring financial charges | 65 | €211 | €336 | +€125 | +59.3% |
| Profit (loss) for the period before taxes | 9903 | €89,688 | €37,185 | -€52,502 | -58.5% |
| Income taxes | 67/77 | €25,289 | €11,958 | -€13,331 | -52.7% |
| Profit (loss) for the period | 9904 | €64,398 | €25,227 | -€39,172 | -60.8% |
| Profit (loss) for the period to be appropriated | 9905 | €64,398 | €25,227 | -€39,172 | -60.8% |
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 6 October 2026 via checked.be.