CFP: 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.
CFP
Largest movements
- Receivables within one year -€46,151
down €46,151 (-86.4%), from €53,411 to €7,260
of which Trade receivables: -€30,651
- Cash +€26,980
up €26,980 (+118.2%), from €22,819 to €49,799
mainly Receivables within one year (+€46,151) and Depreciation (+€3,007)
- Tangible fixed assets -€2,127
down €2,127 (-23.6%), from €9,026 to €6,899
- Other debts -€10,861
down €10,861 (-94.4%), from €11,506 to €645
- Tax, wage and social debts -€6,164
down €6,164 (-75.7%), from €8,147 to €1,983
- Trade debts -€4,270
down €4,270 (-75.9%), from €5,623 to €1,353
- Depreciation +€1,622
up €1,622 (+117.1%), from €1,385 to €3,007
- Other operating charges -€1,333
down €1,333 (-68.2%), from €1,953 to €620
- Financial charges -€318
down €318 (-88.3%), from €360 to €42
- Gross operating margin -€149
down €149 (-3.4%), from €4,361 to €4,212
- Taxes -€88
down €88 (-15.4%), from €569 to €481
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 | €85,932 | €64,708 | -€21,224 | -24.7% |
| Fixed assets | 21/28 | €9,176 | €7,049 | -€2,127 | -23.2% |
| Tangible fixed assets | 22/27 | €9,026 | €6,899 | -€2,127 | -23.6% |
| Furniture and vehicles | 24 | €9,026 | €6,899 | -€2,127 | -23.6% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €76,755 | €57,659 | -€19,097 | -24.9% |
| Amounts receivable within one year | 40/41 | €53,411 | €7,260 | -€46,151 | -86.4% |
| Trade receivables | 40 | €37,911 | €7,260 | -€30,651 | -80.8% |
| Other amounts receivable | 41 | €15,500 | - | -€15,500 | |
| Cash at bank and in hand | 54/58 | €22,819 | €49,799 | +€26,980 | +118.2% |
| Deferred charges and accrued income | 490/1 | €526 | €600 | +€74 | +14.1% |
| Total equity and liabilities | 10/49 | €85,932 | €64,708 | -€21,224 | -24.7% |
| Equity | 10/15 | €60,656 | €60,727 | +€72 | +0.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,656 | €57,727 | +€72 | +0.1% |
| Amounts payable | 17/49 | €25,276 | €3,981 | -€21,295 | -84.3% |
| Amounts payable within one year | 42/48 | €25,276 | €3,981 | -€21,295 | -84.3% |
| Trade debts | 44 | €5,623 | €1,353 | -€4,270 | -75.9% |
| Suppliers | 440/4 | €5,623 | €1,353 | -€4,270 | -75.9% |
| Taxes, remuneration and social security | 45 | €8,147 | €1,983 | -€6,164 | -75.7% |
| Taxes | 450/3 | €8,147 | €1,983 | -€6,164 | -75.7% |
| Other amounts payable | 47/48 | €11,506 | €645 | -€10,861 | -94.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,385 | €3,007 | +€1,622 | +117.1% |
| Other operating charges | 640/8 | €1,953 | €620 | -€1,333 | -68.2% |
| Gross operating margin | 9900 | €4,361 | €4,212 | -€149 | -3.4% |
| Operating profit (loss) | 9901 | €1,023 | €585 | -€438 | -42.8% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €360 | €42 | -€318 | -88.3% |
| Recurring financial charges | 65 | €360 | €42 | -€318 | -88.3% |
| Profit (loss) for the period before taxes | 9903 | €663 | €553 | -€110 | -16.6% |
| Income taxes | 67/77 | €569 | €481 | -€88 | -15.4% |
| Profit (loss) for the period | 9904 | €94 | €72 | -€23 | -23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €94 | €72 | -€23 | -23.9% |
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.