C3K: 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.
C3K
Largest movements
- Receivables within one year -€4,878
down €4,878 (-12.7%), from €38,418 to €33,540
of which Trade receivables: -€4,769
- Cash -€777
down €777 (-33.7%), from €2,306 to €1,529
mainly Debts after one year (-€26,700) and Other debts (-€3,717)
- Debts after one year -€26,700
no longer reported in 2025 (was €26,700)
- Profit (loss) carried forward +€24,044
up €24,044 (+21.3%), from -€113,124 to -€89,080
- Other debts -€3,717
down €3,717 (-3.7%), from €99,460 to €95,743
- Tax, wage and social debts +€816
up €816 (+14.6%), from €5,583 to €6,399
- Gross operating margin +€12,504
up €12,504 (+99.5%), from €12,570 to €25,074
- Financial charges -€9,625
down €9,625 (-97.7%), from €9,854 to €229
of which Non-recurring financial charges: -€9,579
- Other operating charges -€596
down €596 (-53.1%), from €1,124 to €528
- Taxes +€273
new in 2025: €273
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 | €41,080 | €35,137 | -€5,943 | -14.5% |
| Current assets | 29/58 | €41,080 | €35,137 | -€5,943 | -14.5% |
| Amounts receivable within one year | 40/41 | €38,418 | €33,540 | -€4,878 | -12.7% |
| Trade receivables | 40 | €38,309 | €33,540 | -€4,769 | -12.4% |
| Other amounts receivable | 41 | €109 | - | -€109 | |
| Cash at bank and in hand | 54/58 | €2,306 | €1,529 | -€777 | -33.7% |
| Deferred charges and accrued income | 490/1 | €356 | €68 | -€289 | -81.0% |
| Total equity and liabilities | 10/49 | €41,080 | €35,137 | -€5,943 | -14.5% |
| Equity | 10/15 | -€92,164 | -€68,120 | +€24,044 | +26.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,360 | €2,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€113,124 | -€89,080 | +€24,044 | +21.3% |
| Amounts payable | 17/49 | €133,244 | €103,257 | -€29,987 | -22.5% |
| Amounts payable after more than one year | 17 | €26,700 | - | -€26,700 | |
| Financial debts | 170/4 | €26,700 | - | -€26,700 | |
| Amounts payable within one year | 42/48 | €106,544 | €103,257 | -€3,287 | -3.1% |
| Trade debts | 44 | €1,501 | €1,116 | -€385 | -25.7% |
| Suppliers | 440/4 | €1,501 | €1,116 | -€385 | -25.7% |
| Taxes, remuneration and social security | 45 | €5,583 | €6,399 | +€816 | +14.6% |
| Taxes | 450/3 | €5,583 | €6,399 | +€816 | +14.6% |
| Other amounts payable | 47/48 | €99,460 | €95,743 | -€3,717 | -3.7% |
| Other operating charges | 640/8 | €1,124 | €528 | -€596 | -53.1% |
| Gross operating margin | 9900 | €12,570 | €25,074 | +€12,504 | +99.5% |
| Operating profit (loss) | 9901 | €11,446 | €24,546 | +€13,100 | +114% |
| Financial charges | 65/66B | €9,854 | €229 | -€9,625 | -97.7% |
| Recurring financial charges | 65 | €275 | €229 | -€47 | -16.9% |
| Non-recurring financial charges | 66B | €9,579 | - | -€9,579 | |
| Profit (loss) for the period before taxes | 9903 | €1,591 | €24,317 | +€22,726 | +1,428% |
| Income taxes | 67/77 | - | €273 | +€273 | |
| Profit (loss) for the period | 9904 | €1,591 | €24,044 | +€22,452 | +1,411% |
| Profit (loss) for the period to be appropriated | 9905 | €1,591 | €24,044 | +€22,452 | +1,411% |
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 13 October 2026 via checked.be.