CFK: 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.
CFK
Largest movements
- Tangible fixed assets +€28,400
up €28,400 (+339.5%), from €8,365 to €36,765
of which Furniture and vehicles: +€27,046
- Receivables within one year +€16,338
up €16,338 (+60.8%), from €26,893 to €43,230
of which Trade receivables: +€9,883
- Cash +€7,169
up €7,169 (+635.0%), from €1,129 to €8,298
mainly Net result for the year (+€28,161) and Trade debts (+€20,231)
- Deferred charges and accrued income +€984
up €984 (+230.6%), from €427 to €1,411
- Profit (loss) carried forward +€28,161
up €28,161 (+189.5%), from €14,863 to €43,024
- Trade debts +€20,231
up €20,231 (+2697.5%), from €750 to €20,981
- Tax, wage and social debts +€4,498
up €4,498 (+54.9%), from €8,200 to €12,698
- Gross operating margin +€1,789
up €1,789 (+5.1%), from €35,148 to €36,937
- Financial income +€795
up €795 (+154.3%), from €515 to €1,310
- Taxes -€702
down €702 (-8.6%), from €8,200 to €7,498
- Other operating charges +€404
new in 2025: €404
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 | €36,813 | €89,704 | +€52,890 | +143.7% |
| Fixed assets | 21/28 | €8,365 | €36,765 | +€28,400 | +339.5% |
| Tangible fixed assets | 22/27 | €8,365 | €36,765 | +€28,400 | +339.5% |
| Plant, machinery and equipment | 23 | - | €1,354 | +€1,354 | |
| Furniture and vehicles | 24 | €8,365 | €35,411 | +€27,046 | +323.3% |
| Current assets | 29/58 | €28,449 | €52,939 | +€24,491 | +86.1% |
| Amounts receivable within one year | 40/41 | €26,893 | €43,230 | +€16,338 | +60.8% |
| Trade receivables | 40 | €7,025 | €16,909 | +€9,883 | +140.7% |
| Other amounts receivable | 41 | €19,867 | €26,322 | +€6,454 | +32.5% |
| Cash at bank and in hand | 54/58 | €1,129 | €8,298 | +€7,169 | +635.0% |
| Deferred charges and accrued income | 490/1 | €427 | €1,411 | +€984 | +230.6% |
| Total equity and liabilities | 10/49 | €36,813 | €89,704 | +€52,890 | +143.7% |
| Equity | 10/15 | €27,863 | €56,024 | +€28,161 | +101.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,863 | €43,024 | +€28,161 | +189.5% |
| Amounts payable | 17/49 | €8,950 | €33,680 | +€24,730 | +276.3% |
| Amounts payable within one year | 42/48 | €8,950 | €33,680 | +€24,730 | +276.3% |
| Trade debts | 44 | €750 | €20,981 | +€20,231 | +2697.5% |
| Suppliers | 440/4 | €750 | €20,981 | +€20,231 | +2697.5% |
| Taxes, remuneration and social security | 45 | €8,200 | €12,698 | +€4,498 | +54.9% |
| Taxes | 450/3 | €8,200 | €12,698 | +€4,498 | +54.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,310 | €2,000 | -€310 | -13.4% |
| Other operating charges | 640/8 | - | €404 | +€404 | |
| Gross operating margin | 9900 | €35,148 | €36,937 | +€1,789 | +5.1% |
| Operating profit (loss) | 9901 | €32,838 | €34,532 | +€1,694 | +5.2% |
| Financial income | 75/76B | €515 | €1,310 | +€795 | +154.3% |
| Recurring financial income | 75 | €515 | €1,310 | +€795 | +154.3% |
| Financial charges | 65/66B | €290 | €183 | -€106 | -36.7% |
| Recurring financial charges | 65 | €290 | €183 | -€106 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | €33,063 | €35,659 | +€2,596 | +7.9% |
| Income taxes | 67/77 | €8,200 | €7,498 | -€702 | -8.6% |
| Profit (loss) for the period | 9904 | €24,863 | €28,161 | +€3,297 | +13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,863 | €28,161 | +€3,297 | +13.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.