C2M 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.
C2M PRODUCTION
Largest movements
- Cash -€5,588
down €5,588 (-56.7%), from €9,859 to €4,271
mainly Other debts (-€5,165) and Deferred charges and accrued income (-€2,175)
- Receivables within one year -€2,259
down €2,259 (-15.0%), from €15,097 to €12,838
- Deferred charges and accrued income +€2,175
new in 2025: €2,175
- Other debts -€5,165
down €5,165 (-97.0%), from €5,323 to €157
- Trade debts +€1,519
new in 2025: €1,519
- Profit (loss) carried forward -€1,517
down €1,517 (-318%), from -€477 to -€1,994
- Tax, wage and social debts -€408
down €408 (-2.2%), from €18,610 to €18,202
of which Remuneration and social security: -€1,846
- Gross operating margin +€17,106
up €17,106 (+166%), from €10,286 to €27,392
- Staff costs +€16,256
up €16,256 (+181%), from €8,974 to €25,230
- Other operating charges +€1,598
up €1,598 (+868%), from €184 to €1,782
- Financial charges +€690
up €690 (+19,106%), from €4 to €693
- Taxes -€401
down €401 (-25.0%), from €1,606 to €1,205
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 | €24,956 | €19,384 | -€5,571 | -22.3% |
| Fixed assets | 21/28 | - | €100 | +€100 | |
| Financial fixed assets | 28 | - | €100 | +€100 | |
| Current assets | 29/58 | €24,956 | €19,284 | -€5,671 | -22.7% |
| Amounts receivable within one year | 40/41 | €15,097 | €12,838 | -€2,259 | -15.0% |
| Trade receivables | 40 | €15,097 | €12,838 | -€2,259 | -15.0% |
| Cash at bank and in hand | 54/58 | €9,859 | €4,271 | -€5,588 | -56.7% |
| Deferred charges and accrued income | 490/1 | - | €2,175 | +€2,175 | |
| Total equity and liabilities | 10/49 | €24,956 | €19,384 | -€5,571 | -22.3% |
| Equity | 10/15 | €1,023 | -€494 | -€1,517 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€477 | -€1,994 | -€1,517 | -318% |
| Amounts payable | 17/49 | €23,933 | €19,878 | -€4,054 | -16.9% |
| Amounts payable within one year | 42/48 | €23,933 | €19,878 | -€4,054 | -16.9% |
| Trade debts | 44 | - | €1,519 | +€1,519 | |
| Suppliers | 440/4 | - | €1,519 | +€1,519 | |
| Taxes, remuneration and social security | 45 | €18,610 | €18,202 | -€408 | -2.2% |
| Taxes | 450/3 | €15,571 | €17,008 | +€1,437 | +9.2% |
| Remuneration and social security | 454/9 | €3,039 | €1,194 | -€1,846 | -60.7% |
| Other amounts payable | 47/48 | €5,323 | €157 | -€5,165 | -97.0% |
| Remuneration, social security and pensions | 62 | €8,974 | €25,230 | +€16,256 | +181% |
| Other operating charges | 640/8 | €184 | €1,782 | +€1,598 | +868% |
| Gross operating margin | 9900 | €10,286 | €27,392 | +€17,106 | +166% |
| Operating profit (loss) | 9901 | €1,128 | €380 | -€748 | -66.3% |
| Financial income | 75/76B | €5 | €1 | -€4 | -79.0% |
| Recurring financial income | 75 | €5 | €1 | -€4 | -79.0% |
| Financial charges | 65/66B | €4 | €693 | +€690 | +19,106% |
| Recurring financial charges | 65 | €4 | €693 | +€690 | +19,106% |
| Profit (loss) for the period before taxes | 9903 | €1,129 | -€313 | -€1,441 | |
| Income taxes | 67/77 | €1,606 | €1,205 | -€401 | -25.0% |
| Profit (loss) for the period | 9904 | -€477 | -€1,517 | -€1,040 | -218% |
| Profit (loss) for the period to be appropriated | 9905 | -€477 | -€1,517 | -€1,040 | -218% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.