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C4Right: 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.

What changed

C4Right

BE 0784.723.763
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€104,821
2024 · €119,712-€14,891
Equity
€439,166
2024 · €334,345+€104,821
Cash
€426,308
2024 · €360,525+€65,783
Balance sheet total
€552,892
2024 · €408,789+€144,103

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€72,623

    up €72,623 (+253.2%), from €28,687 to €101,310

  • Cash +€65,783

    up €65,783 (+18.2%), from €360,525 to €426,308

    mainly Net result for the year (+€104,821) and Tax, wage and social debts (+€32,311)

Equity and liabilities
  • Profit (loss) carried forward +€104,821

    up €104,821 (+31.4%), from €333,345 to €438,166

  • Tax, wage and social debts +€32,311

    up €32,311 (+62.7%), from €51,507 to €83,818

    of which Taxes: +€27,711

Income statement
  • Gross operating margin -€18,307

    down €18,307 (-11.6%), from €158,150 to €139,843

  • Taxes -€4,929

    down €4,929 (-14.5%), from €34,020 to €29,091

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €119,712
Gross operating margin -€18,307
Depreciation -€250
Other operating charges -€7
Financial charges -€1,256
Taxes +€4,929
Result 2025 €104,821

Cash bridge derived

cash 2024 to 2025

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.

From operations +€73,326
Investment -€7,543
Financing €0
Cash 2024 €360,525
Net result for the year +€104,821
Depreciation +€2,439
Receivables within one year -€72,623
Deferred charges and accrued income -€593
Trade debts -€1,081
Tax, wage and social debts +€32,311
Other debts +€4,787
Accrued charges and deferred income +€3,265
Investment in fixed assets (net) -€7,543
Cash 2025 €426,308
Every line side by side 35 lines
Line Code 2024 2025 Change %
Total assets 20/58 €408,789 €552,892 +€144,103 +35.3%
Fixed assets 21/28 €18,617 €23,721 +€5,104 +27.4%
Tangible fixed assets 22/27 €18,617 €23,721 +€5,104 +27.4%
Land and buildings 22 €6,687 €13,285 +€6,598 +98.7%
Plant, machinery and equipment 23 €2,466 €1,418 -€1,048 -42.5%
Furniture and vehicles 24 €1,964 €1,518 -€446 -22.7%
Other tangible fixed assets 26 €7,500 €7,500 = 0.0%
Current assets 29/58 €390,172 €529,171 +€138,999 +35.6%
Amounts receivable within one year 40/41 €28,687 €101,310 +€72,623 +253.2%
Trade receivables 40 €28,687 €101,310 +€72,623 +253.2%
Cash at bank and in hand 54/58 €360,525 €426,308 +€65,783 +18.2%
Deferred charges and accrued income 490/1 €960 €1,553 +€593 +61.8%
Total equity and liabilities 10/49 €408,789 €552,892 +€144,103 +35.3%
Equity 10/15 €334,345 €439,166 +€104,821 +31.4%
Contributions 10/11 €1,000 €1,000 = 0.0%
Profit (loss) carried forward 14 €333,345 €438,166 +€104,821 +31.4%
Amounts payable 17/49 €74,444 €113,726 +€39,282 +52.8%
Amounts payable within one year 42/48 €74,028 €110,045 +€36,017 +48.7%
Trade debts 44 €2,773 €1,692 -€1,081 -39.0%
Suppliers 440/4 €2,773 €1,692 -€1,081 -39.0%
Taxes, remuneration and social security 45 €51,507 €83,818 +€32,311 +62.7%
Taxes 450/3 €51,507 €79,218 +€27,711 +53.8%
Remuneration and social security 454/9 - €4,600 +€4,600
Other amounts payable 47/48 €19,748 €24,535 +€4,787 +24.2%
Accrued charges and deferred income 492/3 €416 €3,681 +€3,265 +784.9%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €2,189 €2,439 +€250 +11.4%
Other operating charges 640/8 €635 €642 +€7 +1.1%
Gross operating margin 9900 €158,150 €139,843 -€18,307 -11.6%
Operating profit (loss) 9901 €155,326 €136,762 -€18,564 -12.0%
Financial charges 65/66B €1,594 €2,850 +€1,256 +78.8%
Recurring financial charges 65 €1,594 €2,850 +€1,256 +78.8%
Profit (loss) for the period before taxes 9903 €153,732 €133,912 -€19,820 -12.9%
Income taxes 67/77 €34,020 €29,091 -€4,929 -14.5%
Profit (loss) for the period 9904 €119,712 €104,821 -€14,891 -12.4%
Profit (loss) for the period to be appropriated 9905 €119,712 €104,821 -€14,891 -12.4%

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 28 September 2026 via checked.be.