CFP Accounting: 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.
CFP Accounting
Largest movements
- Cash +€6,428
up €6,428 (+16.1%), from €39,954 to €46,381
mainly Tax, wage and social debts (+€6,279) and Net result for the year (+€524)
- Tax, wage and social debts +€6,279
up €6,279 (+56.2%), from €11,181 to €17,459
- Trade debts -€718
no longer reported in 2025 (was €718)
- Profit (loss) carried forward +€505
no longer reported in 2025 (was -€505)
- Gross operating margin -€5,608
down €5,608 (-85.0%), from €6,597 to €989
- Other operating charges -€2,585
down €2,585 (-97.1%), from €2,663 to €77
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 | €42,103 | €48,380 | +€6,276 | +14.9% |
| Fixed assets | 21/28 | €149 | - | -€149 | |
| Tangible fixed assets | 22/27 | €149 | - | -€149 | |
| Furniture and vehicles | 24 | €149 | - | -€149 | |
| Current assets | 29/58 | €41,954 | €48,380 | +€6,426 | +15.3% |
| Amounts receivable within one year | 40/41 | €2,000 | €1,998 | -€2 | -0.1% |
| Other amounts receivable | 41 | €2,000 | €1,998 | -€2 | -0.1% |
| Cash at bank and in hand | 54/58 | €39,954 | €46,381 | +€6,428 | +16.1% |
| Total equity and liabilities | 10/49 | €42,103 | €48,380 | +€6,276 | +14.9% |
| Equity | 10/15 | €28,983 | €29,507 | +€524 | +1.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €23,288 | €23,307 | +€19 | +0.1% |
| Tax-exempt reserves | 132 | €15,885 | €15,885 | = | 0.0% |
| Distributable reserves | 133 | €7,403 | €7,422 | +€19 | +0.3% |
| Profit (loss) carried forward | 14 | -€505 | - | +€505 | |
| Amounts payable | 17/49 | €13,120 | €18,873 | +€5,753 | +43.8% |
| Amounts payable within one year | 42/48 | €13,053 | €18,806 | +€5,753 | +44.1% |
| Current portion of amounts payable after more than one year | 42 | €333 | €332 | -€1 | -0.3% |
| Trade debts | 44 | €718 | - | -€718 | |
| Suppliers | 440/4 | €718 | - | -€718 | |
| Taxes, remuneration and social security | 45 | €11,181 | €17,459 | +€6,279 | +56.2% |
| Taxes | 450/3 | €11,181 | €17,459 | +€6,279 | +56.2% |
| Other amounts payable | 47/48 | €821 | €1,014 | +€194 | +23.6% |
| Accrued charges and deferred income | 492/3 | €68 | €67 | -€1 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €163 | €149 | -€14 | -8.3% |
| Other operating charges | 640/8 | €2,663 | €77 | -€2,585 | -97.1% |
| Gross operating margin | 9900 | €6,597 | €989 | -€5,608 | -85.0% |
| Operating profit (loss) | 9901 | €3,772 | €762 | -€3,009 | -79.8% |
| Financial income | 75/76B | - | €48 | +€48 | |
| Recurring financial income | 75 | - | €48 | +€48 | |
| Financial charges | 65/66B | €231 | €285 | +€54 | +23.5% |
| Recurring financial charges | 65 | €231 | €285 | +€54 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | €3,541 | €525 | -€3,015 | -85.2% |
| Income taxes | 67/77 | - | €2 | +€2 | |
| Profit (loss) for the period | 9904 | €3,541 | €524 | -€3,017 | -85.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,541 | €524 | -€3,017 | -85.2% |
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 20 October 2026 via checked.be.