C3M EVENTS: 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.
C3M EVENTS
Largest movements
- Receivables within one year +€5,934
up €5,934 (+38.2%), from €15,527 to €21,461
of which Trade receivables: +€6,000
- Cash +€939
up €939 (+61.7%), from €1,522 to €2,460
mainly Other debts (+€32,000) and Net result for the year (+€80)
- Other debts +€32,000
up €32,000 (+87.6%), from €36,532 to €68,532
- Trade debts -€21,021
down €21,021 (-22.9%), from €91,969 to €70,948
- Debts after one year -€3,514
down €3,514 (-12.5%), from €28,210 to €24,696
of which Financial debts: -€3,514
- Current portion of long-term debt -€673
down €673 (-7.9%), from €8,484 to €7,811
- Gross operating margin +€9,991
up €9,991, from -€194 to €9,797
- Other operating charges +€7,033
up €7,033 (+418%), from €1,683 to €8,716
- Financial charges +€421
up €421 (+72.5%), from €581 to €1,002
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 | €17,149 | €24,021 | +€6,872 | +40.1% |
| Fixed assets | 21/28 | €100 | €100 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €17,049 | €23,921 | +€6,872 | +40.3% |
| Amounts receivable within one year | 40/41 | €15,527 | €21,461 | +€5,934 | +38.2% |
| Trade receivables | 40 | €15,461 | €21,461 | +€6,000 | +38.8% |
| Other amounts receivable | 41 | €66 | - | -€66 | |
| Cash at bank and in hand | 54/58 | €1,522 | €2,460 | +€939 | +61.7% |
| Total equity and liabilities | 10/49 | €17,149 | €24,021 | +€6,872 | +40.1% |
| Equity | 10/15 | -€148,045 | -€147,965 | +€80 | +0.1% |
| Contributions | 10/11 | €14,136 | €14,136 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€162,181 | -€162,101 | +€80 | 0.0% |
| Amounts payable | 17/49 | €165,194 | €171,987 | +€6,793 | +4.1% |
| Amounts payable after more than one year | 17 | €28,210 | €24,696 | -€3,514 | -12.5% |
| Financial debts | 170/4 | €3,514 | - | -€3,514 | |
| Trade debts | 175 | €24,696 | €24,696 | = | 0.0% |
| Amounts payable within one year | 42/48 | €136,984 | €147,291 | +€10,306 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €8,484 | €7,811 | -€673 | -7.9% |
| Trade debts | 44 | €91,969 | €70,948 | -€21,021 | -22.9% |
| Suppliers | 440/4 | €91,969 | €70,948 | -€21,021 | -22.9% |
| Other amounts payable | 47/48 | €36,532 | €68,532 | +€32,000 | +87.6% |
| Other operating charges | 640/8 | €1,683 | €8,716 | +€7,033 | +418% |
| Gross operating margin | 9900 | -€194 | €9,797 | +€9,991 | |
| Operating profit (loss) | 9901 | -€1,876 | €1,082 | +€2,958 | |
| Financial charges | 65/66B | €581 | €1,002 | +€421 | +72.5% |
| Recurring financial charges | 65 | €581 | €1,002 | +€421 | +72.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,457 | €80 | +€2,537 | |
| Profit (loss) for the period | 9904 | -€2,457 | €80 | +€2,537 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,457 | €80 | +€2,537 |
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 16 October 2026 via checked.be.