CGC Compta: 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.
CGC Compta
Largest movements
- Cash +€4,076
up €4,076 (+39.0%), from €10,454 to €14,530
mainly Other debts (+€13,172) and Tax, wage and social debts (+€8,169)
- Receivables within one year +€2,269
up €2,269 (+24.1%), from €9,432 to €11,701
- Deferred charges and accrued income +€658
up €658 (+58.6%), from €1,122 to €1,781
- Tangible fixed assets +€549
up €549 (+24.5%), from €2,241 to €2,790
- Profit (loss) carried forward -€13,701
no longer reported in 2025 (was €13,701)
- Other debts +€13,172
up €13,172 (+278.6%), from €4,728 to €17,900
- Tax, wage and social debts +€8,169
up €8,169 (+374.0%), from €2,184 to €10,353
- Financial charges -€3,072
down €3,072 (-11.5%), from €26,735 to €23,662
- Gross operating margin +€3,051
up €3,051 (+10.4%), from €29,240 to €32,291
- Taxes +€1,466
up €1,466 (+161.2%), from €909 to €2,375
- Other operating charges +€439
up €439 (+35.8%), from €1,225 to €1,663
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 | €23,249 | €30,801 | +€7,552 | +32.5% |
| Fixed assets | 21/28 | €2,241 | €2,790 | +€549 | +24.5% |
| Tangible fixed assets | 22/27 | €2,241 | €2,790 | +€549 | +24.5% |
| Furniture and vehicles | 24 | €2,241 | €2,790 | +€549 | +24.5% |
| Current assets | 29/58 | €21,008 | €28,012 | +€7,003 | +33.3% |
| Amounts receivable within one year | 40/41 | €9,432 | €11,701 | +€2,269 | +24.1% |
| Trade receivables | 40 | €9,432 | €11,701 | +€2,269 | +24.1% |
| Cash at bank and in hand | 54/58 | €10,454 | €14,530 | +€4,076 | +39.0% |
| Deferred charges and accrued income | 490/1 | €1,122 | €1,781 | +€658 | +58.6% |
| Total equity and liabilities | 10/49 | €23,249 | €30,801 | +€7,552 | +32.5% |
| Equity | 10/15 | €15,201 | €1,500 | -€13,701 | -90.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,701 | - | -€13,701 | |
| Amounts payable | 17/49 | €8,048 | €29,301 | +€21,253 | +264.1% |
| Amounts payable within one year | 42/48 | €7,898 | €29,301 | +€21,403 | +271.0% |
| Trade debts | 44 | €986 | €1,048 | +€62 | +6.3% |
| Suppliers | 440/4 | €986 | €1,048 | +€62 | +6.3% |
| Taxes, remuneration and social security | 45 | €2,184 | €10,353 | +€8,169 | +374.0% |
| Taxes | 450/3 | €2,184 | €10,353 | +€8,169 | +374.0% |
| Other amounts payable | 47/48 | €4,728 | €17,900 | +€13,172 | +278.6% |
| Accrued charges and deferred income | 492/3 | €150 | - | -€150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,109 | €1,061 | -€48 | -4.3% |
| Other operating charges | 640/8 | €1,225 | €1,663 | +€439 | +35.8% |
| Gross operating margin | 9900 | €29,240 | €32,291 | +€3,051 | +10.4% |
| Operating profit (loss) | 9901 | €26,907 | €29,567 | +€2,660 | +9.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100.0% |
| Financial charges | 65/66B | €26,735 | €23,662 | -€3,072 | -11.5% |
| Recurring financial charges | 65 | €26,735 | €23,662 | -€3,072 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €172 | €5,904 | +€5,732 | +3331.0% |
| Income taxes | 67/77 | €909 | €2,375 | +€1,466 | +161.2% |
| Profit (loss) for the period | 9904 | -€737 | €3,529 | +€4,267 | |
| Profit (loss) for the period to be appropriated | 9905 | -€737 | €3,529 | +€4,267 |
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 7 October 2026 via checked.be.