Centre de Commerce: 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.
Centre de Commerce
Largest movements
- Stocks and contracts -€14,309
down €14,309 (-74.3%), from €19,246 to €4,937
- Cash -€8,760
down €8,760 (-81.4%), from €10,767 to €2,007
mainly Net result for the year (-€20,641) and Tax, wage and social debts (-€2,211)
- Deferred charges and accrued income +€1,103
up €1,103 (+237.2%), from €465 to €1,568
- Profit (loss) carried forward -€20,641
down €20,641 (-207.8%), from -€9,933 to -€30,574
- Tax, wage and social debts -€2,211
down €2,211 (-38.7%), from €5,712 to €3,500
of which Taxes: -€1,909
- Trade debts +€1,078
up €1,078 (+7.5%), from €14,284 to €15,362
- Other debts -€375
down €375 (-90.9%), from €413 to €38
- Gross operating margin -€2,139
down €2,139 (-12.5%), from -€17,101 to -€19,240
- Other operating charges -€804
down €804 (-45.9%), from €1,751 to €947
- Depreciation -€209
down €209 (-86.9%), from €241 to €32
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 | €30,927 | €8,783 | -€22,144 | -71.6% |
| Fixed assets | 21/28 | €332 | €186 | -€147 | -44.1% |
| Tangible fixed assets | 22/27 | €332 | €186 | -€147 | -44.1% |
| Plant, machinery and equipment | 23 | €217 | €186 | -€32 | -14.5% |
| Furniture and vehicles | 24 | €115 | - | -€115 | |
| Current assets | 29/58 | €30,595 | €8,597 | -€21,998 | -71.9% |
| Stocks and contracts in progress | 3 | €19,246 | €4,937 | -€14,309 | -74.3% |
| Stocks | 30/36 | €19,246 | €4,937 | -€14,309 | -74.3% |
| Amounts receivable within one year | 40/41 | €116 | €84 | -€32 | -27.5% |
| Trade receivables | 40 | €105 | €73 | -€32 | -30.6% |
| Other amounts receivable | 41 | €12 | €12 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,767 | €2,007 | -€8,760 | -81.4% |
| Deferred charges and accrued income | 490/1 | €465 | €1,568 | +€1,103 | +237.2% |
| Total equity and liabilities | 10/49 | €30,927 | €8,783 | -€22,144 | -71.6% |
| Equity | 10/15 | €10,519 | -€10,122 | -€20,641 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,933 | -€30,574 | -€20,641 | -207.8% |
| Amounts payable | 17/49 | €20,408 | €18,905 | -€1,503 | -7.4% |
| Amounts payable within one year | 42/48 | €20,408 | €18,899 | -€1,509 | -7.4% |
| Trade debts | 44 | €14,284 | €15,362 | +€1,078 | +7.5% |
| Suppliers | 440/4 | €14,284 | €15,362 | +€1,078 | +7.5% |
| Taxes, remuneration and social security | 45 | €5,712 | €3,500 | -€2,211 | -38.7% |
| Taxes | 450/3 | €3,888 | €1,979 | -€1,909 | -49.1% |
| Remuneration and social security | 454/9 | €1,823 | €1,521 | -€302 | -16.6% |
| Other amounts payable | 47/48 | €413 | €38 | -€375 | -90.9% |
| Accrued charges and deferred income | 492/3 | - | €6 | +€6 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €241 | €32 | -€209 | -86.9% |
| Other operating charges | 640/8 | €1,751 | €947 | -€804 | -45.9% |
| Non-recurring operating charges | 66A | - | €95 | +€95 | |
| Gross operating margin | 9900 | -€17,101 | -€19,240 | -€2,139 | -12.5% |
| Operating profit (loss) | 9901 | -€19,093 | -€20,314 | -€1,220 | -6.4% |
| Financial income | 75/76B | €31 | €88 | +€57 | +180.3% |
| Recurring financial income | 75 | €31 | €88 | +€57 | +180.3% |
| Financial charges | 65/66B | €85 | €245 | +€160 | +187.3% |
| Recurring financial charges | 65 | €85 | €245 | +€160 | +187.3% |
| Profit (loss) for the period before taxes | 9903 | -€19,147 | -€20,471 | -€1,324 | -6.9% |
| Income taxes | 67/77 | €110 | €170 | +€60 | +54.9% |
| Profit (loss) for the period | 9904 | -€19,257 | -€20,641 | -€1,384 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,257 | -€20,641 | -€1,384 | -7.2% |
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.