Cee-Pee-Cee: 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.
Cee-Pee-Cee
Largest movements
- Receivables within one year +€27,352
up €27,352 (+175%), from €15,615 to €42,967
of which Trade receivables: +€37,264
- Tangible fixed assets -€4,679
down €4,679 (-70.7%), from €6,619 to €1,940
of which Furniture and vehicles: -€3,013
- Stocks and contracts +€2,550
new in 2025: €2,550
- Trade debts +€24,812
up €24,812 (+217%), from €11,446 to €36,258
- Accrued charges and deferred income -€9,397
down €9,397 (-100%), from €9,397 to €0
- Tax, wage and social debts +€8,599
up €8,599 (+248%), from €3,464 to €12,063
- Other debts +€740
up €740, from €0 to €740
- Taxes +€255
up €255 (+38.1%), from €669 to €925
- Gross operating margin -€198
down €198 (-2.7%), from €7,281 to €7,083
- Other operating charges +€160
up €160 (+13.3%), from €1,199 to €1,359
- Depreciation -€83
down €83 (-1.7%), from €4,763 to €4,679
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 | €37,262 | €62,284 | +€25,022 | +67.2% |
| Fixed assets | 21/28 | €6,619 | €1,940 | -€4,679 | -70.7% |
| Tangible fixed assets | 22/27 | €6,619 | €1,940 | -€4,679 | -70.7% |
| Plant, machinery and equipment | 23 | €3,283 | €1,616 | -€1,667 | -50.8% |
| Furniture and vehicles | 24 | €3,336 | €323 | -€3,013 | -90.3% |
| Current assets | 29/58 | €30,643 | €60,344 | +€29,701 | +96.9% |
| Stocks and contracts in progress | 3 | - | €2,550 | +€2,550 | |
| Stocks | 30/36 | - | €2,550 | +€2,550 | |
| Amounts receivable within one year | 40/41 | €15,615 | €42,967 | +€27,352 | +175% |
| Trade receivables | 40 | €5,653 | €42,917 | +€37,264 | +659% |
| Other amounts receivable | 41 | €9,962 | €50 | -€9,911 | -99.5% |
| Cash at bank and in hand | 54/58 | €14,010 | €13,783 | -€227 | -1.6% |
| Deferred charges and accrued income | 490/1 | €1,018 | €1,045 | +€27 | +2.6% |
| Total equity and liabilities | 10/49 | €37,262 | €62,284 | +€25,022 | +67.2% |
| Equity | 10/15 | €12,829 | €13,127 | +€298 | +2.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €11,829 | €12,127 | +€298 | +2.5% |
| Distributable reserves | 133 | €11,829 | €12,127 | +€298 | +2.5% |
| Amounts payable | 17/49 | €24,433 | €49,158 | +€24,724 | +101% |
| Amounts payable within one year | 42/48 | €15,036 | €49,158 | +€34,122 | +227% |
| Financial debts | 43 | €126 | €97 | -€29 | -23.2% |
| Credit institutions | 430/8 | €126 | €97 | -€29 | -23.2% |
| Trade debts | 44 | €11,446 | €36,258 | +€24,812 | +217% |
| Suppliers | 440/4 | €11,446 | €36,258 | +€24,812 | +217% |
| Taxes, remuneration and social security | 45 | €3,464 | €12,063 | +€8,599 | +248% |
| Taxes | 450/3 | €3,464 | €12,063 | +€8,599 | +248% |
| Other amounts payable | 47/48 | €0 | €740 | +€740 | |
| Accrued charges and deferred income | 492/3 | €9,397 | €0 | -€9,397 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,763 | €4,679 | -€83 | -1.7% |
| Other operating charges | 640/8 | €1,199 | €1,359 | +€160 | +13.3% |
| Gross operating margin | 9900 | €7,281 | €7,083 | -€198 | -2.7% |
| Operating profit (loss) | 9901 | €1,319 | €1,045 | -€274 | -20.8% |
| Financial income | 75/76B | €184 | €248 | +€64 | +34.6% |
| Recurring financial income | 75 | €184 | €248 | +€64 | +34.6% |
| Financial charges | 65/66B | €71 | €70 | -€1 | -0.8% |
| Recurring financial charges | 65 | €71 | €70 | -€1 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €1,433 | €1,222 | -€210 | -14.7% |
| Income taxes | 67/77 | €669 | €925 | +€255 | +38.1% |
| Profit (loss) for the period | 9904 | €763 | €298 | -€465 | -61.0% |
| Profit (loss) for the period to be appropriated | 9905 | €763 | €298 | -€465 | -61.0% |
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 1 November 2026 via checked.be.