C2HM Production: 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.
C2HM Production
Largest movements
- Cash +€74,502
up €74,502 (+108%), from €69,066 to €143,568
mainly Net result for the year (+€107,581) and Tax, wage and social debts (+€26,702)
- Receivables within one year +€40,918
up €40,918 (+93.9%), from €43,564 to €84,482
of which Trade receivables: +€41,925
- Tangible fixed assets +€17,626
up €17,626 (+236%), from €7,479 to €25,105
of which Furniture and vehicles: +€15,037
- Profit (loss) carried forward +€107,581
up €107,581 (+134%), from €80,215 to €187,796
- Tax, wage and social debts +€26,702
up €26,702 (+77.0%), from €34,700 to €61,402
of which Taxes: +€30,632
- Gross operating margin +€100,698
up €100,698 (+84.5%), from €119,116 to €219,814
- Staff costs +€34,364
up €34,364 (+90.1%), from €38,145 to €72,510
- Taxes +€14,579
up €14,579 (+90.8%), from €16,056 to €30,635
- Depreciation +€5,028
up €5,028 (+151%), from €3,323 to €8,351
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.
Derived cash bridge
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 | €122,744 | €255,983 | +€133,239 | +109% |
| Fixed assets | 21/28 | €8,786 | €26,412 | +€17,626 | +201% |
| Tangible fixed assets | 22/27 | €7,479 | €25,105 | +€17,626 | +236% |
| Furniture and vehicles | 24 | €7,479 | €22,516 | +€15,037 | +201% |
| Leasing and similar rights | 25 | - | €2,589 | +€2,589 | |
| Financial fixed assets | 28 | €1,307 | €1,307 | = | 0.0% |
| Current assets | 29/58 | €113,959 | €229,571 | +€115,613 | +101% |
| Amounts receivable within one year | 40/41 | €43,564 | €84,482 | +€40,918 | +93.9% |
| Trade receivables | 40 | €41,507 | €83,431 | +€41,925 | +101% |
| Other amounts receivable | 41 | €2,057 | €1,051 | -€1,006 | -48.9% |
| Cash at bank and in hand | 54/58 | €69,066 | €143,568 | +€74,502 | +108% |
| Deferred charges and accrued income | 490/1 | €1,329 | €1,522 | +€193 | +14.5% |
| Total equity and liabilities | 10/49 | €122,744 | €255,983 | +€133,239 | +109% |
| Equity | 10/15 | €82,215 | €189,796 | +€107,581 | +131% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,215 | €187,796 | +€107,581 | +134% |
| Amounts payable | 17/49 | €40,530 | €66,187 | +€25,657 | +63.3% |
| Amounts payable within one year | 42/48 | €40,530 | €66,187 | +€25,657 | +63.3% |
| Current portion of amounts payable after more than one year | 42 | - | €1,732 | +€1,732 | |
| Trade debts | 44 | €4,089 | €3,053 | -€1,036 | -25.3% |
| Suppliers | 440/4 | €4,089 | €3,053 | -€1,036 | -25.3% |
| Taxes, remuneration and social security | 45 | €34,700 | €61,402 | +€26,702 | +77.0% |
| Taxes | 450/3 | €21,461 | €52,093 | +€30,632 | +143% |
| Remuneration and social security | 454/9 | €13,239 | €9,310 | -€3,929 | -29.7% |
| Other amounts payable | 47/48 | €1,740 | - | -€1,740 | |
| Remuneration, social security and pensions | 62 | €38,145 | €72,510 | +€34,364 | +90.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,323 | €8,351 | +€5,028 | +151% |
| Other operating charges | 640/8 | €384 | €494 | +€109 | +28.4% |
| Gross operating margin | 9900 | €119,116 | €219,814 | +€100,698 | +84.5% |
| Operating profit (loss) | 9901 | €77,263 | €138,459 | +€61,196 | +79.2% |
| Financial income | 75/76B | €68 | €97 | +€29 | +43.2% |
| Recurring financial income | 75 | €68 | €97 | +€29 | +43.2% |
| Financial charges | 65/66B | €116 | €340 | +€224 | +193% |
| Recurring financial charges | 65 | €116 | €340 | +€224 | +193% |
| Profit (loss) for the period before taxes | 9903 | €77,215 | €138,216 | +€61,001 | +79.0% |
| Income taxes | 67/77 | €16,056 | €30,635 | +€14,579 | +90.8% |
| Profit (loss) for the period | 9904 | €61,160 | €107,581 | +€46,422 | +75.9% |
| Profit (loss) for the period to be appropriated | 9905 | €61,160 | €107,581 | +€46,422 | +75.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.