CC 1492: 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.
CC 1492
Largest movements
- Cash +€30,333
up €30,333 (+122.1%), from €24,848 to €55,181
mainly Other debts (+€37,885) and Depreciation (+€7,804)
- Deferred charges and accrued income +€10,264
up €10,264 (+906.9%), from €1,132 to €11,396
- Tangible fixed assets -€7,804
down €7,804 (-38.9%), from €20,055 to €12,252
- Other debts +€37,885
up €37,885 (+126.3%), from €29,998 to €67,883
- Profit (loss) carried forward -€7,459
new in 2025: -€7,459
- Trade debts +€3,689
up €3,689 (+137.8%), from €2,677 to €6,366
- Tax, wage and social debts -€1,001
down €1,001 (-6.2%), from €16,091 to €15,090
of which Taxes: -€3,150
- Staff costs +€13,627
up €13,627 (+14.9%), from €91,668 to €105,295
- Taxes -€2,178
down €2,178 (-97.2%), from €2,241 to €63
- Gross operating margin +€1,861
up €1,861 (+1.7%), from €107,170 to €109,031
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 | €60,646 | €93,759 | +€33,114 | +54.6% |
| Fixed assets | 21/28 | €20,055 | €12,252 | -€7,804 | -38.9% |
| Tangible fixed assets | 22/27 | €20,055 | €12,252 | -€7,804 | -38.9% |
| Furniture and vehicles | 24 | €20,055 | €12,252 | -€7,804 | -38.9% |
| Current assets | 29/58 | €40,590 | €81,508 | +€40,918 | +100.8% |
| Stocks and contracts in progress | 3 | €14,610 | €14,661 | +€51 | +0.3% |
| Stocks | 30/36 | €14,610 | €14,661 | +€51 | +0.3% |
| Amounts receivable within one year | 40/41 | - | €270 | +€270 | |
| Trade receivables | 40 | - | €270 | +€270 | |
| Cash at bank and in hand | 54/58 | €24,848 | €55,181 | +€30,333 | +122.1% |
| Deferred charges and accrued income | 490/1 | €1,132 | €11,396 | +€10,264 | +906.9% |
| Total equity and liabilities | 10/49 | €60,646 | €93,759 | +€33,114 | +54.6% |
| Equity | 10/15 | €11,879 | €4,420 | -€7,459 | -62.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €9,879 | €9,879 | = | 0.0% |
| Distributable reserves | 133 | €9,879 | €9,879 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€7,459 | -€7,459 | |
| Amounts payable | 17/49 | €48,766 | €89,339 | +€40,573 | +83.2% |
| Amounts payable within one year | 42/48 | €48,766 | €89,339 | +€40,573 | +83.2% |
| Trade debts | 44 | €2,677 | €6,366 | +€3,689 | +137.8% |
| Suppliers | 440/4 | €2,677 | €6,366 | +€3,689 | +137.8% |
| Taxes, remuneration and social security | 45 | €16,091 | €15,090 | -€1,001 | -6.2% |
| Taxes | 450/3 | €9,300 | €6,150 | -€3,150 | -33.9% |
| Remuneration and social security | 454/9 | €6,791 | €8,940 | +€2,149 | +31.6% |
| Other amounts payable | 47/48 | €29,998 | €67,883 | +€37,885 | +126.3% |
| Remuneration, social security and pensions | 62 | €91,668 | €105,295 | +€13,627 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,555 | €7,804 | +€249 | +3.3% |
| Other operating charges | 640/8 | €2,114 | €2,263 | +€149 | +7.0% |
| Gross operating margin | 9900 | €107,170 | €109,031 | +€1,861 | +1.7% |
| Operating profit (loss) | 9901 | €5,832 | -€6,331 | -€12,164 | |
| Financial income | 75/76B | €30 | €6 | -€24 | -80.1% |
| Recurring financial income | 75 | €30 | €6 | -€24 | -80.1% |
| Financial charges | 65/66B | €637 | €1,071 | +€433 | +68.0% |
| Recurring financial charges | 65 | €637 | €1,071 | +€433 | +68.0% |
| Profit (loss) for the period before taxes | 9903 | €5,225 | -€7,396 | -€12,621 | |
| Income taxes | 67/77 | €2,241 | €63 | -€2,178 | -97.2% |
| Profit (loss) for the period | 9904 | €2,985 | -€7,459 | -€10,444 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,985 | -€7,459 | -€10,444 |
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 5 October 2026 via checked.be.