C2IT: 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.
C2IT
Largest movements
- Cash -€17,292
down €17,292 (-54.4%), from €31,780 to €14,487
mainly Tax, wage and social debts (-€10,029) and Net result for the year (-€9,437)
- Receivables within one year +€1,159
new in 2025: €1,159
- Tax, wage and social debts -€10,029
down €10,029 (-90.8%), from €11,051 to €1,021
- Profit (loss) carried forward -€9,437
down €9,437 (-33.7%), from €28,025 to €18,587
- Other debts +€3,615
up €3,615 (+77.5%), from €4,667 to €8,282
- Trade debts -€621
down €621 (-27.0%), from €2,300 to €1,679
- Gross operating margin +€4,564
up €4,564 (+33.9%), from -€13,469 to -€8,905
- Taxes -€913
new in 2025: -€913
- Financial charges +€345
up €345 (+417.1%), from €83 to €427
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 | €47,042 | €30,570 | -€16,473 | -35.0% |
| Fixed assets | 21/28 | €1,355 | €1,016 | -€339 | -25.0% |
| Tangible fixed assets | 22/27 | €1,355 | €1,016 | -€339 | -25.0% |
| Plant, machinery and equipment | 23 | €1,355 | €1,016 | -€339 | -25.0% |
| Current assets | 29/58 | €45,688 | €29,554 | -€16,134 | -35.3% |
| Amounts receivable within one year | 40/41 | - | €1,159 | +€1,159 | |
| Trade receivables | 40 | - | €1,159 | +€1,159 | |
| Cash at bank and in hand | 54/58 | €31,780 | €14,487 | -€17,292 | -54.4% |
| Deferred charges and accrued income | 490/1 | €13,908 | €13,908 | = | 0.0% |
| Total equity and liabilities | 10/49 | €47,042 | €30,570 | -€16,473 | -35.0% |
| Equity | 10/15 | €29,025 | €19,587 | -€9,437 | -32.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,025 | €18,587 | -€9,437 | -33.7% |
| Amounts payable | 17/49 | €18,018 | €10,982 | -€7,035 | -39.0% |
| Amounts payable within one year | 42/48 | €18,018 | €10,982 | -€7,035 | -39.0% |
| Trade debts | 44 | €2,300 | €1,679 | -€621 | -27.0% |
| Suppliers | 440/4 | €2,300 | €1,679 | -€621 | -27.0% |
| Taxes, remuneration and social security | 45 | €11,051 | €1,021 | -€10,029 | -90.8% |
| Taxes | 450/3 | €11,051 | €1,021 | -€10,029 | -90.8% |
| Other amounts payable | 47/48 | €4,667 | €8,282 | +€3,615 | +77.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €339 | €339 | = | 0.0% |
| Other operating charges | 640/8 | €663 | €679 | +€16 | +2.4% |
| Gross operating margin | 9900 | -€13,469 | -€8,905 | +€4,564 | +33.9% |
| Operating profit (loss) | 9901 | -€14,470 | -€9,923 | +€4,548 | +31.4% |
| Financial income | 75/76B | €55 | €0 | -€55 | -100.0% |
| Recurring financial income | 75 | €55 | €0 | -€55 | -100.0% |
| Financial charges | 65/66B | €83 | €427 | +€345 | +417.1% |
| Recurring financial charges | 65 | €83 | €427 | +€345 | +417.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,498 | -€10,350 | +€4,148 | +28.6% |
| Income taxes | 67/77 | - | -€913 | -€913 | |
| Profit (loss) for the period | 9904 | -€14,498 | -€9,437 | +€5,060 | +34.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,498 | -€9,437 | +€5,060 | +34.9% |
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 8 October 2026 via checked.be.