CENTRAL AIR CONCEPT: 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.
CENTRAL AIR CONCEPT
Largest movements
- Receivables within one year -€21,190
down €21,190 (-64.6%), from €32,794 to €11,603
of which Trade receivables: -€14,551
- Stocks and contracts +€12,180
up €12,180 (+48.2%), from €25,276 to €37,456
- Tangible fixed assets +€2,154
up €2,154 (+15.2%), from €14,148 to €16,303
of which Plant, machinery and equipment: +€1,514
- Cash -€1,825
no longer reported in 2025 (was €1,825)
mainly Advances received (-€29,057) and Stocks and contracts (-€12,180)
- Advances received -€29,057
no longer reported in 2025 (was €29,057)
- Short-term financial debts +€19,316
new in 2025: €19,316
- Trade debts +€4,901
up €4,901 (+56.9%), from €8,620 to €13,521
- Debts after one year -€3,973
down €3,973 (-41.7%), from €9,533 to €5,560
- Tax, wage and social debts -€1,603
down €1,603 (-28.2%), from €5,683 to €4,080
- Gross operating margin -€8,458
down €8,458 (-50.6%), from €16,709 to €8,250
- Taxes -€3,113
down €3,113 (-86.6%), from €3,597 to €483
- Financial charges +€1,763
up €1,763 (+262%), from €673 to €2,436
- Depreciation +€1,559
up €1,559 (+50.4%), from €3,096 to €4,655
- Other operating charges -€1,037
down €1,037 (-74.0%), from €1,401 to €364
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 | €76,042 | €67,362 | -€8,680 | -11.4% |
| Fixed assets | 21/28 | €16,148 | €18,303 | +€2,154 | +13.3% |
| Tangible fixed assets | 22/27 | €14,148 | €16,303 | +€2,154 | +15.2% |
| Plant, machinery and equipment | 23 | €981 | €2,496 | +€1,514 | +154% |
| Furniture and vehicles | 24 | €13,167 | €13,807 | +€640 | +4.9% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €59,894 | €49,059 | -€10,835 | -18.1% |
| Stocks and contracts in progress | 3 | €25,276 | €37,456 | +€12,180 | +48.2% |
| Stocks | 30/36 | €25,276 | €37,456 | +€12,180 | +48.2% |
| Amounts receivable within one year | 40/41 | €32,794 | €11,603 | -€21,190 | -64.6% |
| Trade receivables | 40 | €21,527 | €6,976 | -€14,551 | -67.6% |
| Other amounts receivable | 41 | €11,267 | €4,627 | -€6,640 | -58.9% |
| Cash at bank and in hand | 54/58 | €1,825 | - | -€1,825 | |
| Total equity and liabilities | 10/49 | €76,042 | €67,362 | -€8,680 | -11.4% |
| Equity | 10/15 | €19,337 | €19,816 | +€479 | +2.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €16,837 | €16,837 | = | 0.0% |
| Distributable reserves | 133 | €16,837 | €16,837 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €479 | +€479 | |
| Amounts payable | 17/49 | €56,705 | €47,546 | -€9,159 | -16.2% |
| Amounts payable after more than one year | 17 | €9,533 | €5,560 | -€3,973 | -41.7% |
| Financial debts | 170/4 | €9,533 | €5,560 | -€3,973 | -41.7% |
| Amounts payable within one year | 42/48 | €47,172 | €41,986 | -€5,186 | -11.0% |
| Current portion of amounts payable after more than one year | 42 | €3,812 | €3,973 | +€161 | +4.2% |
| Financial debts | 43 | - | €19,316 | +€19,316 | |
| Credit institutions | 430/8 | - | €19,316 | +€19,316 | |
| Trade debts | 44 | €8,620 | €13,521 | +€4,901 | +56.9% |
| Suppliers | 440/4 | €8,620 | €13,521 | +€4,901 | +56.9% |
| Advances received on contracts in progress | 46 | €29,057 | - | -€29,057 | |
| Taxes, remuneration and social security | 45 | €5,683 | €4,080 | -€1,603 | -28.2% |
| Taxes | 450/3 | €5,683 | €4,080 | -€1,603 | -28.2% |
| Other amounts payable | 47/48 | - | €1,096 | +€1,096 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,096 | €4,655 | +€1,559 | +50.4% |
| Other operating charges | 640/8 | €1,401 | €364 | -€1,037 | -74.0% |
| Gross operating margin | 9900 | €16,709 | €8,250 | -€8,458 | -50.6% |
| Operating profit (loss) | 9901 | €12,212 | €3,232 | -€8,980 | -73.5% |
| Financial income | 75/76B | €644 | €166 | -€478 | -74.3% |
| Recurring financial income | 75 | €644 | €166 | -€478 | -74.3% |
| Financial charges | 65/66B | €673 | €2,436 | +€1,763 | +262% |
| Recurring financial charges | 65 | €673 | €2,436 | +€1,763 | +262% |
| Profit (loss) for the period before taxes | 9903 | €12,183 | €962 | -€11,221 | -92.1% |
| Income taxes | 67/77 | €3,597 | €483 | -€3,113 | -86.6% |
| Profit (loss) for the period | 9904 | €8,586 | €479 | -€8,108 | -94.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,586 | €479 | -€8,108 | -94.4% |
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 24 October 2026 via checked.be.